| Judul Buku | : | Accounting Information Systems – Thirteenth Edition – Global Edition |
| Pengarang | : | Marshall B. Romney – Paul John Steinbart |
| Penerbit | : | PEARSON |
| Cetakan | : | Thirteenth Edition |
| Tahun Terbit | : | 2015 | |
| Bahasa | : | Inggris | |
| Jumlah Halaman | : | 734 | |
| Kertas Isi | : | HVS | |
| Cover | : | Soft | |
| Ukuran | : | 22 x 28 | |
| Berat | : | 1500 | |
| Kondisi | : | Baru | |
| Harga | : | Rp 548,000 | |
| Bayar | : | | |
| Stock | : | 1 | |
Accounting Information Systems – Thirteenth Edition – Global Edition
Pengarang : Marshall B. Romney – Paul John Steinbart
Penerbit : PEARSON
CONTENTS
PART I Conceptual Foundations of Accounting Information Systems 27
CHAPTER 1 Accounting Information Systems: An Overview 28
Introduction 29
Information Needs and Business Processes 31
Accounting Information Systems 36
Summary and Case Conclusion 41 n Key Terms 42
AIS IN ACTION: Chapter Quiz 42 n Discussion Questions 43 n Problems 44
CASE 1-1 Ackoff’s Management Misinformation Systems 47 AIS IN ACTION SOLUTIONS: Quiz Key 48
CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems 50
Introduction 51
Transaction Processing: The Data Processing Cycle 52
Enterprise Resource Planning (ERP) Systems 61
Summary and Case Conclusion 64 n Key Terms 64
AIS IN ACTION: Chapter Quiz 64 n Discussion Questions 65 n Problems 66
CASE 2-1 Bar Harbor Blueberry Farm 70
AIS IN ACTION SOLUTIONS: Quiz Key 71
CHAPTER 3 Systems Documentation Techniques 74
Introduction 75
Data Flow Diagrams 76
Flowcharts 82
Business Process Diagrams 86
Summary and Case Conclusion 90 m Key Terms 90
AIS IN ACTION: Chapter Quiz 90 • Comprehensive Problem 91 •
Discussion Questions 92 • Problems 92
CASE 3-1 Dub 5 99
AIS IN ACTION SOLUTIONS: Quiz Key 100 0 Comprehensive Problem Solution 102
CHAPTER 4 Relational Databases 108Introduction 108
Database Systems 112
Relational Databases 114
Database Systems and the Future of Accounting 126
Summary and Case Conclusion 127 • Key Terms 128
AIS IN ACTION: Chapter Quiz 128 • Comprehensive Problem 129 •
Discussion Questions 130 • Problems 130
CASE 4-1 Research Project 136
AIS IN ACTION SOLUTIONS: Quiz Key 136 n Comprehensive Problem Solution 138 • Appendix: Data Normalization 140 • Summary 143 • Second Normalization Exampi’l- 143
PART II Control and Audit of Accounting Information Systems 147
CHAPTER 5 Computer Fraud 148
Introduction 149
AIS Threats 150
Introduction to Fraud 152
Who Perpetrates Fraud and Why 155
Computer Fraud 160
Preventing and Detecting Fraud and Abuse 164
Summary and Case Conclusion 165 • Key Terms 166
AIS IN ACTION: Chapter Quiz 166 • Discussion Questions 167 • Problems 168
CASE 5-1 David L. Miller: Portrait of a White-Collar Criminal 170
CASE 5-2 Heirloom Photo Plans 171
AIS IN ACTION SOLUTIONS: Quiz Key 173
CHAPTER 6 Computer Fraud and Abuse Techniques 176
Introduction 176
Computer Attacks and Abuse 177
Social Engineering 185
Malware 190
Summary and Case Conclusion 199 • Key Terms 200
AIS IN ACTION: Chapter Quiz 201 • Discussion Questions 202 • Problems 202
CASE 6-1 Shadowcrew 210
AIS IN ACTION SOLUTIONS: Quiz Key 211
CHAPTER 7 Control and Accounting Information Systems 214
Introduction 215
Overview of Control Concepts 216
Control Frameworks 218
The Internal Environment 222
Objective Setting 226
Event Identification 227
Risk Assessment and Risk Response 227
Control Activities 230
Information and Communication 236 Monitoring 236
Summary and Case Conclusion 239 n Key Terms 240
AIS IN ACTION: Chapter Quiz 240 n Discussion Questions 242 n Problems 242
CASE 7-1 The Greater Providence Deposit & Trust Embezzlement 250
AIS IN ACTION SOLUTIONS: Quiz Key 251
CHAPTER 8 Controls for Information Security 254
Introduction 254
Two Fundamental Information Security Concepts 256
Understanding Targeted Attacks 258 Preventive Controls 259
Detective Controls 273
Corrective Controls 274
Security Implications of Virtualization and the Cloud 276 Summary and Case Conclusion 277 n Key Terms 278
AIS IN ACTION: Chapter Quiz 278 n Discussion Questions 279 n Problems 280
CASE 8-1 Assessing Change Control and Change Management 283
CASE 8-2 Role-Play: Designing an Effective Information Security Program 283 AIS IN ACTION SOLUTIONS: Quiz Key 284
CHAPTER 9 Confidentiality and Privacy Controls 286
Introduction 286
Preserving Confidentiality 287
Privacy 290
Encryption 294
Summary and Case Conclusion 302 n Key Terms 302
AIS IN ACTION: Chapter Quiz 303 n Discussion Questions 304 n Problems 304
CASE 9-1 Confidentiality of Examination Question Papers 308
CASE 9-2 Generally Accepted Privacy Principles 308
AIS IN ACTION SOLUTIONS: Quiz Key 309
CHAPTER 10 Processing Integrity and Availability Controls 312
Introduction 312
Processing Integrity 312
Availability 319
Summary and Case Conclusion 324 n Key Terms 325
AIS IN ACTION: Chapter Quiz 325 n Discussion Questions 326 n Problems 327
CASE 10-1 Ensuring Systems Availability 332
CASE 10-2 Ensuring Process Integrity in Spreadsheets 333
AIS IN ACTION SOLUTIONS: Quiz Key 334
CHAPTER 11 Auditing Computer-Based Information Systems 336
Introduction 337
The Nature of Auditing 338
Information Systems Audits 341
Audit Software 350
Operational Audits of an AIS 352
Summary and Case Conclusion 352 n Key Terms 353
AIS IN ACTION: Chapter Quiz 353 n Discussion Questions 354 n Problems 355
CASE 11-1 Preston Manufacturing 359
AIS IN ACTION SOLUTIONS: Quiz Key 359
Accounting Information Systems Applications 363
CHAPTER 12 The Revenue Cycle: Sales to Cash Collections 364
Introduction 366
Revenue Cycle Information System 367
Sales Order Entry 370
Shipping 378
Billing 383
Cash Collections 388
Summary and Case Conclusion 391 n Key Terms 392
AIS IN ACTION: Chapter Quiz 392 n Discussion Questions 393 n Problems 393
CASE 12-1 Research Project How CPA Firms Are Leveraging New Developments in IT 401 AIS IN ACTION SOLUTIONS: Quiz Key 401
CHAPTER 13 The Expenditure Cycle: Purchasing to Cash Disbursements 404
Introduction 405
Expenditure Cycle Information System 407
Ordering Materials, Supplies, and Services 412
Receiving 419
Approving Supplier Invoices 421
Cash Disbursements 425
Summary and Case Conclusion 427 • Key Terms 428
AIS IN ACTION: Chapter Quiz 428 • Discussion Questions 429 • Problems 430
CASE 13-1 Research Project: Impact of Information Technology on Expenditure Cycle Activities, Threats, and Controls 437
AIS IN ACTION SOLUTIONS: Quiz Key 438
CHAPTER 14 The Production Cycle 440Introduction 441
Production Cycle Information System 443
Product Design 445
Planning and Scheduling 447
Production Operations 452
Cost Accounting 454
Summary and Case Conclusion 460 • Key Terms 461
AIS IN ACTION: Chapter Quiz 461 • Discussion Questions 462 • Problems 462
CASE 14-1 The Accountant and CIM 465
AIS IN ACTION SOLUTIONS: Quiz Key 466
CHAPTER 15 The Human Resources Management and Payroll Cycle 468
Introduction 469
HRM/Payroll Cycle Information System 470
Payroll Cycle Activities 475
Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations 485
Summary and Case Conclusion 486 • Key Terms 487
AIS IN ACTION: Chapter Quiz 487 • Discussion Questions 488 • Problems 488 CASE 15-1 Research Report: HRM/Payroll Opportunities for CPAs 493
AIS IN ACTION SOLUTIONS: Quiz Key 494
CHAPTER 16 General Ledger and Reporting System 496
Introduction 497
General Ledger and Reporting System 498
Update General Ledger 501
Post Adjusting Entries 504
Prepare Financial Statements 506
Produce Managerial Reports 512
Summary and Case Conclusion 516 n Key Terms 517
AIS IN ACTION: Chapter Quiz 517 n Discussion Questions 518 n Problems 519 CASE 16-1 Exploring XBRL Tools 523
CASE 16-2 Evaluating a General Ledger Package 523
CASE 16-3 Visualization tools for Big Data 523
AIS IN ACTION SOLUTIONS: Quiz Key 524
PART IV The REA Data Model 527
CHAPTER 17 Database Design Using the REA Data Model 528
Introduction 528
Database Design Process 529
Entity-Relationship Diagrams 530
The REA Data Model 531
Developing an REA Diagram 535
Summary and Case Conclusion 544 n Key Terms 545
AIS IN ACTION: Chapter Quiz 545 n Comprehensive Problenn 548 n Discussion Questions 548 n Problems 549
CASE 17-1 REA Data Modeling Extension 552
AIS IN ACTION SOLUTIONS: Quiz Key 552 n Comprehensive Problem Solution 556
CHAPTER 18 Implementing an REA Model in a Relational Database 560 Introduction 561
Integrating REA Diagrams Across Cycles 561
Rules for Combining REA Diagrams 564
Implementing an REA Diagram in a Relational Database 566
Using REA Diagrams to Retrieve Information from a Database 571
Summary and Case Conclusion 573 n Key Term 574
AIS IN ACTION: Chapter Quiz 574 n Comprehensive Problem 575 m Discussion Questions 575 n Problems 576
CASE 18-1 Practical Database Design 577
AIS IN ACTION SOLUTIONS: Quiz Key 577 n Comprehensive Problem Solution 579
CHAPTER 19 Special Topics in REA Modeling 582
Introduction 583
Additional Revenue and Expenditure Cycle Modeling Topics 583
Additional REA Features 591
Production Cycle REA Model 592
Combined HR/Payroll Data Model 595
Financing Activities Data Model 597
Summary and Case Conclusion 598
AIS IN ACTION: Chapter Quiz 601 n Discussion Questions 602 n Problems 603 CASE 19-1 Practical Database Assignment 607
AIS IN ACTION SOLUTIONS: Quiz Key 607 n Appendix: Extending the REA Model to Include Information About Policies 611
PART V The Systems Development Process 613
CHAPTER 20 Introduction to Systems Development and Systems Analysis 614
Introduction 615
Systems Development 617
Planning Systems Development 619
Feasibility Analysis 621
Behavioral Aspects of Change 624
325
Systems Analysis 626
Summary and Case Conclusion 632 n Key Terms 633
AIS IN ACTION: Chapter Quiz 634 n Comprehensive Problem 635 n Discussion Questions 635 n Problems 636
CASE 20-1 Audio Visual Corporation 643
AIS IN ACTION SOLUTIONS: Quiz Key 644 n Comprehensive Problem Solution 646
CHAPTER 21 AIS Development Strategies 648
Introduction 649
Purchasing Software 649
Development by In-House Information Systems Departments 653
Outsourcing the System 656
Business Process Management 657
Prototyping 659
Computer-Aided Software Engineering 661
Summary and Case Conclusion 662 n Key Terms 663
AIS IN ACTION: Chapter Quiz 663 n Comprehensive Problem Freedom from Telemarketers—the do Not Call List 664 n Discussion Questions 664 n Problems 665
CASE 21 -1 Professional Salon Concepts 670
AIS IN ACTION SOLUTIONS: Quiz Key 672 n Comprehensive Problem Solution 675
CHAPTER 22 Systems Design, Implementation, and Operation 676
Introduction 677
Conceptual Systems Design 677
9 Physical Systems Design 679
Systems Implementation 684
Systems Conversion 687
Operation and Maintenance 688
Summary and Case Conclusion 689 w Key Terms 690
AIS IN ACTION: Chapter Quiz 690 • Comprehensive Problem Hershey’s Big Bang ERP 691 a
Discussion Questions 692 • Problems 693
CASE 22-1 Citizen’s Gas Company 698
AIS IN ACTION SOLUTIONS: Quiz Key 699 • Comprehensive Problem Solution 701
Glossary 702
Index 723
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