会计信息系统(第五版)

　　

　　PART 1: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS.
1. The Information System: An Accountant''s Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.
PART 2: TRANSACTION CYCLES AND BUSINESS PROCESSES.
4. The Revenue Cycle.
5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures..
6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures
7. The Conversion Cycle.
8. General Ledger, Financial Reporting, and Management Reporting Systems.
PART 3: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
PART 4: SYSTEMS DEVELOPMENT ACTIVITIES.
13. Managing the Systems Development Life Cycle.
14. Construct, Deliver, and Maintain Systems Projects.
PART 5: COMPUTER CONTROLS AND AUDITING.
15. IT Controls Part I: Sarbanes-Oxley and IT Governance.
16. IT Controls Part II: Security and Access.
17. IT Controls Part III: Systems Development, Program Changes, Application Controls.
Glossary.
Subject Index.