Accounting Information Systems 7e

The seventh edition of Introduction to Accounting Information Systems, International Edition continues to provide the most current information and techniques. It features an early presentation of transaction cycles, as well as emphasizes ethics, fraud, and the modern manufacturing environment. Features:CONCEPTUAL FRAMEWORK: Hall: Introduction to Accounting Information Systems, 7e, International Edition employs a conceptual framework to emphasize the professional and legal responsibility of accountants, auditors, and management for the design, operation, and control of AIS applications. The conceptual framework presented in this book distinguishes AIS applications that are legally subject to specific internal control standards from those that are not.EVOLUTIONARY APPROACH: Because there are always multiple accounting systems in circulation at any given time, this text presents the salient aspects of five models that relate to both legacy and state-of-the-art systems to prepare students for what they might encounter in their careers. The five models covered are: 1. manual processes, 2.flat-file systems, 3. the database approach, 4. the resources, events, and agents (REA) model, 5. enterprise resource planning systems.EMPHASIS ON INTERNAL CONTROLS: The book presents a conceptual model for internal control based on Statement on Auditing Standards (SAS) No. 78 and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) frameworks. This SAS 78/COSO model is used to discuss control issues for both manual processes and computer-based information systems (CBIS). Three chapters (Chapters 15, 16 and 17) are devoted to the control of CBIS.EXPOSURE TO SYSTEMS DESIGN AND DOCUMENTATION TOOLS: This book examines various approaches and methodologies used in systems analysis and design, including structured design, object-oriented design, computer-aided software engineering (CASE), and prototyping.VARIOUS DOCUMENTATION TECNIQUES such as data flow diagrams (DFDs), entity relationship diagrams (ERDs), as well as system and program flowcharts are covered to specify the key features of systems. Multiple systems design and documentation cases and assignments are help students develop the students'' competency with these tools.The author''s TRANSACTION ANALYSIS APPROACH to AIS focuses on sources of data, key tasks, accounting records, and internal controls that comprise business cycles.