By James A. Hall
Excellent for realizing the accounting details platforms and similar applied sciences you will use on your enterprise occupation, Hall's ACCOUNTING details platforms, seventh version contains an emphasis on ethics, fraud, and the trendy production setting. The publication makes a speciality of the wishes and tasks of accountants as finish clients of structures, platforms designers, and auditors. This variation offers whole built-in assurance of Sarbanes-Oxley because it results inner controls and different proper themes suffering from this laws, in addition to reorganized dialogue of transaction cycles that make the stability among handbook- and computer-based structures extra obvious.
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Extra resources for Accounting Information Systems, 7th Edition
Over the years, AIS has been represented by a number of different approaches or models. 1 ■ ■ Learning Objectives After studying this chapter, you should: ■ ■ Understand the primary information flows within the business environment. Understand the difference between accounting information systems and management information systems. ■ Understand the difference between a financial transaction and a nonfinancial transaction. ■ Know the principal features of the general model for information systems.
The data library is a room often adjacent to the computer center that provides safe storage for the offline data files, such as magnetic tapes and removable disk packs. A data librarian who is responsible for the receipt, storage, retrieval, and custody of data files controls access to the library. The librarian issues tapes to computer operators and takes custody of files when processing is completed. The move to realtime processing and direct access files (discussed in Chapter 2) has reduced or eliminated the role of the data librarian in most organizations.
Understand the difference between a financial transaction and a nonfinancial transaction. ■ Know the principal features of the general model for information systems. ■ Be familiar with the functional areas of a business and their principal activities. ■ Understand the stages in the evolution of information systems. ■ Understand the relationship between external auditing, internal auditing, and information technology auditing. PART I Overview of Accounting Information Systems Five AIS models are examined.