      Many new computer fraud and abuse techniques have been added to help students understand the way systems are attacked. Chapter 21 includes a new section on agile development technologies that discusses scrum development, extreme programming, and unified process development.You can select just the chapters from this text that you plan to cover and arrange them in the sequence you desire. You even have the option to add your own material or third party content. In addition, you may choose an alternate version of the REA material presented in Chapters 17—19 that uses the Batini style notation instead of the crows feet notation featured in this book. To explore how to create a customized version of the book you can contact your Pearson representative. As with prior editions, our objective in preparing this fourteenth edition has been to simplify the teaching of AIS by enabling you to concentrate on classroom presentation and discussion, rather than on locating, assembling, and distributing teaching materials.The fourteenth edition includes an entirely new set of PowerPoint slides that make extensive use of high-quality graphics to illustrate key concepts. The slides do not merely consist of bullet points taken verbatim from the text, but instead are designed to help students notice and understand important relationships among concepts.The large number of slides provides instructors a great deal of flexibility in choosing which topics they wish to emphasize in class. In addition, you can access all these supplements from the protected instructor area of www. We recognize that you may also wish to use specific software packages when teaching the AIS course.Ingraham and J. As did previous editions, the fourteenth edition of Accounting Information Systems is designed to prepare you for a successful accounting career whether you enter public practice, industry, or government. All of you will be users of accounting information systems. In addition to being users, some of you will become managers.Others will become internal and external auditors, and some of you will become consultants. Regardless of your role, you will need to understand how accounting information systems work in order to effectively measure how cost-effectively they perform, to assess their reliability and that of the information produced, or to lead the redesign and implementation of new and better systems. Mastering the material presented in this text will give you the foundational knowledge you need in order to excel at all those tasks.This text discusses important new IT developments, such as virtualization and the move to cloud computing, because such developments affect business processes and often cause organizations to redesign their accounting systems to take advantage of new capabilities. Indeed, new IT developments not only bring new capabilities, but also often create new threats and affect the overall level of risk.Well-designed documents and screens improve accuracy and completeness by providing instructions or prompts about what data to collect d. Data in ledgers is organized logically using coding techniques that assign numbers or letters to items to classify and organize them.In an ERP system, data entry controls such as validating data item and checking them for accuracy at the time of initial entry are not needed. Input controls are improved by using pre-numbered source documents or by the system automatically assigning a sequential number to each transaction.With mnemonic codes, blocks of numbers are reserved for specific categories of data. As ERP modules do not automatically trigger additional actions in other modules, it is less important to understand business processes and their interactions.In an integrated ERP system, undetected data entry errors can automatically propagate throughout the system e. A purchase to pay ERP module facilitates, production scheduling, work-in- process, quality control, cost management, and manufacturing processes 7.A transaction file contains records of individual business transactions and is similar to a general ledger in a manual AIS. An ERP system uses a centralized database to share information across business processes and coordinate activities. Accounting Information Systems d. Use of pre-numbered documents makes it harder to verify that all transactions have been recorded and that none has been misplaced. A chart of accounts facilitates preparing financial statements because data stored in individual accounts can easily be summed for presentation.A database query can provide the information needed to deal with problems and questions that need rapid action or answers. Repetitive and frequently used database queries are usually developed by users; one-time queries are usually developed by information systems specialists. Transaction files are permanent and must be maintained for several years for backup purposes. A journal entry shows the accounts and amounts to be debited and credited.Transaction data are almost always recorded in a ledger before they are entered into a journal b. Documents are records of transaction or other company data that can be printed out or stored as electronic images in a computer c.ERP systems are not effective in integrating nonfinancial company operations with a traditional accounting system. Since batch processing data are current and accurate only immediately after processing it is used for applications that do not need frequent updating.Well-designed screens improve accuracy and completeness by using checkoff boxes or pull-down menus to present the available options  An audit trail is a transaction path through a data processing system from point of origin to final output, but not backward from final output to point of origin.The need for reports should be periodically assessed, because they are often prepared long after they are needed, wasting time, money, and resources c. An AIS has traditionally been referred to as a transaction processing system because its only concern was financial data and accounting transactions. Accountants and systems developers do not need to understand how data are captured, organized, stored, processed, or accessed.A master file, like a ledger in a manual AIS, stores cumulative information about an organization. Describe the data processing cycle used to process transactions, including how data is input, stored, and processed and how information is output. Discuss how organizations use enterprise resource planning ERP systems to process transactions and provide information.Questions to be addressed in this chapter include: 1. How should I organize the accounting records so that financial statements can be easily produced? How do I organize all the data that will be collected? How should I design the AIS so that the information provided is reliable and accurate? How can I design procedures to ensure that they meet all government obligations, such as remitting sales, income, and payroll taxes? Learning Objective One Describe the data processing cycle used to process transactions, including how data is input, stored, and processed and how information is output.Data Input Data must be collected about three facets of each business activity: 1. Each activity of interest 2.The resource s affected by each activity 3. The people who participate in each activity For example, collect the following data about a sales transaction: 1. Date and time of day the sale occurred 2. Employee who made the sale and the checkout clerk who processed the sale 3. Checkout register where the sale was processed 4. Item s sold 5. Quantity of each item sold 6.List price and actual price of each item sold 7. Total amount of the sale 8. For credit sales: delivery instructions, customer bill-to and ship-to addresses, customer name For the above example, the activity of interest is the sales activity. A sales activity involves resources of inventory and cash the company gives inventory and in exchange receives cash.The people who participated in this activity are the salesperson and the customer. Source documents are used to capture data at the beginning of the transaction. Table p. Many times this data is automatically captured such as point- of-sale POS scanners or even automated invoice scanning that uses scanners that will automatically capture common items from a vendor invoice and processes it to accounts payable.These types of examples are known as source data automation. Source documents are documents used to collect data about their business activities. Source documents are also used to support the validity of the business activities. If paper documents are exchanged with customers or suppliers, data input accuracy and efficiency is improved by using turnaround documents, which are records of company data sent to an external party and then returned to the system as input e.Accountants need to know how to manage data for maximum corporate use. Ledgers General ledger contains summary-level data for every asset, liability, equity, revenue, and expense account of the organization. Subsidiary ledger records all the detailed data for any general ledger account that has many individual subaccounts.These subsidiary ledgers would be used for accounts receivable and accounts payable. Accounts receivable subsidiary ledger would record detailed data for customers whom buy products or services on credit. The accounts receivable subsidiary ledger would support the accounts receivable general ledger controlling account. Accounts payable subsidiary ledger would record detailed data for the individual vendor credit purchases of merchandise or supplies made by the company.The accounts payable subsidiary ledger would support the accounts payable general ledger controlling account.Coding Techniques Coding is the systematic assignment of numbers or letters to items to classify and organize them. With sequence codes, items are numbered consecutively to ensure that there will be no gaps in the sequence. Group codes are often used in conjunction with the block code. Mnemonic codes are letters and numbers used in a combination to identify an item. The code is derived from the description of the item and is usually easy to memorize.In designing a coding system, the following guidelines will result in a better coding system: 1. The code should be consistent with its intended use, which requires the code designer to determine the types of system outputs desired by users prior to selecting the code. Make sure the code allows for growth in the number of items to be coded. Make the coding system as simple as possible in order to minimize costs, facilitate memorization and interpretation of coding categories, and ensure employee acceptance.Chart of Accounts A chart of accounts is a list of all general ledger accounts an organization uses with each general ledger account being assigned a specific number. Audit Trail: The accounting data and records should provide a trail starting with the source document that supports the transaction e.An audit trail provides a means to check the accuracy and validity of ledger postings. In auditing, this technique would be called tracing. In the opposite direction; from the general ledger to the journals and subsidiary ledgers to the source document; this is called vouching for auditors. This is covered in more detail in Auditing Theory and Practice courses. Computer-Based Storage Concepts An entity is something about which information is stored e.Each entity has attributes, or characteristics of interest, which need to be stored. Figure on page 32 provides examples of data storage elements: 1. Data values are stored in a physical space called a field. A row of fields that contain data about various attributes values of the same entity forms a record. In the figure the records are represented by each of the three rows; so there are three records. The contents of each field within a record are called a data value.Sometimes, not mentioned in this book, the contents of each field are called a specific data element which contains value the data. Related records are grouped to form a file. Data Processing Once data about a business activity have been collected and entered into the system they must be processed. Data processing implies the execution of certain procedures, usually involving a series of tasks. There are four different types of file processing, referred to as CRUD: 1.Creating new data records, such as adding a new employee to the payroll master file or database after they have been hired 2. Reading, retrieving, or viewing existing data. Updating data previously stored about the activity, the resources affected by the activity, or the people who performed the activity see Figure , page  Deleting data, such as purging the vendor master file of all vendors that the company no longer does business with Periodic updating of data is referred to as batch processing.This approach may be combined with either the offline or online entry of data. Under the online entry, real-time processing method of processing, individual transactions are entered directly into the computer via a terminal as they occur; thus, ensuring that stored information is always current.Information Output This is the final step in the data processing cycle. Forms of Information Output Documents are records of transaction or other company data, such as checks and invoices. Documents generated at the end of transaction processing activities are called operational documents to distinguish them from source documents, which are used at the beginning of the process. Reports are prepared for both internal and external users.We are all familiar with the external reports called financial statements. Information needs cannot always be satisfied strictly by documents or periodic reports. Instead, problems and questions constantly arise that need rapid action or answers. To respond to this problem, personal computers or terminals are used to query the system.For example, it is much easier for a customer service employee to help solve a customer billing problem by looking up the information instead of looking through several different reports.These financial statements are used by both external and internal users. Budgets are used by the management of the firm. This is the operational budget. There are also cash budgets and capital expenditure budgets. Data collection b. Data input c. Data storage d. Data processing Multiple Choice 2 Recording and processing information about a transaction at the time it occurs is referred to as which of the following?Batch processing b. Online, real-time processing c. Captured transaction processing d. Chart of accounts processing Multiple Choice 3 How does the chart of accounts list general ledger accounts? Alphabetical order b. Chronological order c. Size order d. The order in which they appear in financial statements Multiple Choice 4 Which one below is not a type of data processing activity?Creating b. Updating c. Recording d. This discussion question is useful to get students to understand that accounting information is not just about knowing debits and credits. The role of an accountant is an important role in understanding the business information, how to incorporate controls for that information, and how to help management measure performance by providing insight, foresight, and oversight to the business.Hence, an accountant can be an active member of the business management team.  

Accounting information systems pdf download 14th

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