會計信息系統（第五版）（簡體書）

本書是“高等院校雙語教學適用教材會計”之第5版，全書分5部分共17章，它在前一版的基礎上進行了全面的更新，使讀者能夠獲得目前最新的關于業務流程系統開發方法、IT治理及戰略、安全、內部控制以及《薩班斯-奧克斯利法案》等相關方面的內容。該書可供各大院校作為教材使用，也可供從事相關專業的從業人員作為參考書使用。 與以前的版本相比，第五版的《會計信息系統》在內容上進行了全面的更新，使讀者能夠獲得目前最新的關于業務流程、系統開發方法、IT治理及戰略、安全、內部控制以及《薩班斯-奧克斯利法案》等相關方面的內容。除此之外，本書的特點還表現在以下幾個方面：（1）運用概念性框架；（2）明晰會計信息系統的演變過程；（3）強調內部控制；（4）引入系統設計和文件工具的內容。 本書在結構上分為五個部分，共17章。在每一章后都配有大量的習題，有的章節還設有附錄，這部分教學輔助內容，讀者可以從書后所附的光盤中獲取。

出版者的話
導讀
Brief Table of Contents
PART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS
　CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANTS PERSPECTIVE
The Information Environment
What Is a System?
An Information Systems Framework
AIS Subsystems
A General Model for AIS
Acquisition of Information Systems
Organizational Structure
Business Segments
Functional Segmentation
The Accounting Function
The Information Technology Function
The Evolution of Information System Models
The Manual Process Model
The Flat-File Model
The Database Model
The REA Model
ERP Systems
The Role of the Accountant
Accountants as Users
Accountants as System Designers
Accountants as System Auditors
Summary
　CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING
An Overview of Transaction Processing
Transaction Cycles
The Expenditure Cycle
The Conversion Cycle
The Revenue Cycle
Accounting Records
Manual Systems
The Audit Trail
Computer-Based Systems
Documentation Techniques
Data Flow Diagrams and Entity Relationship Diagrams
Flowcharts
Record Layout Diagrams
Computer-Based Accounting Systems
Differences between Batch and Real-Time Systems
Alternative Data Processing Approaches
Batch Processing Using Real-Time Data Collection
Real-Time Processing
Summary
Appendix 見光盤
　CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL
Ethical Issues in Business
Business Ethics
Computer Ethics
Sarbanes-Oxley Act and Ethical Issues
Fraud and Accountants
Definitions of Fraud
Factors that Contribute to Fraud
Financial Losses from Fraud
The Perpetrators of Frauds
Fraud Schemes
Internal Control Concepts and Techniques
SAS 78/COSO Internal Control Framework
Summary
……
　PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSES
CHAPTER 4 THE REVENUE CYCLE
　The Conceptual System
　CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES
　CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES
　CHAPTER 7 THE CONVERSION CYCLE
　CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMS
PART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION
　CHAPTER 9 DATABASE MANAGEMENT SYSTEMS
　CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING
　CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS
　CHAPTER 12 ELECTRONIC COMMERCE SYSTEMS
PART 4 SYSTEMS DEVELOPMENT ACTIVITIES
　CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE
　CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECT
PART 5 COMPUTER CONTROLS AND AUDITING
　CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE
　CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS
　CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS