Mark G. Simkin (Reno University of Nevada), James L. Worrell, Arline A. Savage

Core Concepts of Accounting Information Systems, EMEA Edition

• Broschiertes Buch

Produktbeschreibung

Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate or undergraduate level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS.

Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, anddiscussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.

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Produktdetails

• Verlag: Wiley / Wiley & Sons
• Artikelnr. des Verlages: 1W119586580
• 14. Aufl.
• Seitenzahl: 544
• Erscheinungstermin: 9. Juli 2019
• Englisch
• Abmessung: 206mm x 256mm x 32mm
• Gewicht: 666g
• ISBN-13: 9781119586586
• ISBN-10: 1119586585
• Artikelnr.: 57361012

Inhaltsangabe

Chapter 1 Accounting Information Systems and the Accountant 1

1.1 Introduction: Why Study Accounting Information Systems? 1

1.2 Careers in Accounting Information Systems 2

Traditional Accounting Career Opportunities 2

Systems Consulting 2

Fraud Examiner or Forensic Accountant 3

Information Technology Auditing and Security 4

Predictive Analytics 5

1.3 Accounting and IT 6

Financial Accounting 6

Managerial Accounting 9

Auditing 12

Taxation 14

1.4 What are Accounting Information Systems? 14

Accounting Information Systems 14

The Role of Accounting Information Systems in Organizations 18

1.5 What's New in Accounting Information Systems? 19

Cloud Computing--Impact for Accountants 19

Corporate Responsibility Reporting 20

Suspicious Activity Reporting 21

Forensic Accounting, Governmental Accountants, and Terrorism 22

Corporate Scandals and Accounting 22

Chapter 2 Accounting on the Internet 32

2.1 Introduction 32

2.2 The Internet and World Wide Web 33

Internet Addresses and Software 33

Intranets and Extranets 34

The World Wide Web, HTML, and IDEA 35

Groupware, Electronic Conferencing, and Blogs 35

Social Media and its Value to Accountants 36

2.3 XBRL--Financial Reporting on the Internet 37

XBRL Instance Documents and Taxonomies 38

The Benefits and Drawbacks of XBRL 38

The Current Status of XBRL 40

2.4 Electronic Business 41

e-Accounting 41

Retail Sales 42

E-Payments, E-Wallets, and Virtual Currencies 43

B2C, B2B, and C2C E-Commerce 46

Electronic Data Interchange 47

Cloud Computing 48

2.5 Privacy and Security on the Internet 51

Identity Theft and Privacy 51

Security 53

Spam, Phishing, Spoofing, and Ransomware 53

Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54

Data Encryption 57

Digital Signatures and Digital Time Stamping 58

Chapter 3 Information Technology and AISs 69

3.1 Introduction 69

3.2 The Importance of Information Technology to Accountants 70

Six Reasons 70

The Top 10 Information Technologies 71

3.3 Input, Processing, and Output Devices 72

Input Devices 72

Central Processing Units 78

Output Devices 80

3.4 Secondary Storage Devices 81

Magnetic (Hard) Disks 82

CD-ROMs, DVDs, and Blu-Ray Discs 83

Flash Memory 84

Image Processing and Record Management Systems 84

3.5 Data Communications and Networks 85

Communication Channels and Protocols 85

Local and Wide Area Networks 86

Client/Server Computing 89

Wireless Data Communications 90

Cloud Computing 93

3.6 Computer Software 93

Operating Systems 93

Application Software 94

Programming Languages 95

Chapter 4 Accounting and Data Analytics 109

4.1 Introduction 109

4.2 Big Data 110

Volume 110

Velocity 110

Variety 111

Veracity 112

4.3 Analyzing Data 112

Data Procurement 113

Data Provisioning 115

Data Analysis 116

Presentation 117

4.4 Enabling Technologies and Tools 118

Data Access 118

Analysis and Data Visualization Tools 121

4.5 Data Analytics and th