Core concepts of accounting information systems,12th ed.
Information technologies affect every aspect of accounting, and as technologies advance, so does our accounting profession! For example, accountants no longer spend much of their day footing ledgers and making hand calculations. Today, accountants use the many helpful functions in spreadsheet sof...
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Format: | Book |
Language: | English |
Published: |
John Wiley & Sons
2020
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Subjects: | |
Online Access: | http://dspace.uniten.edu.my/jspui/handle/123456789/15077 |
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Summary: | Information technologies affect every aspect of accounting, and as technologies advance,
so does our accounting profession! For example, accountants no longer spend much of
their day footing ledgers and making hand calculations. Today, accountants use the many
helpful functions in spreadsheet software and update or change calculations instantly. And
increasingly, the Internet continues to change the way accountants work.
Because most accounting systems are computerized, accountants must understand
software and information systems to turn data into financial information and develop and
evaluate internal controls. Business and auditing failures continue to force the profession
to emphasize internal controls and to rethink the state of assurance services. As a result,
the subject of accounting information systems (AIS) continues to be a vital component of
the accounting profession.
The purpose of this book is to help students understand basic AIS concepts. Exactly
what comprises these AIS concepts is subject to some interpretation, and is certainly
changing over time, but most accounting professionals believe that it is the knowledge that
accountants need for understanding and using information technologies and for knowing
how an accounting information system gathers and transforms data into useful decisionmaking
information. In this edition of our textbook, we include the core concepts of
Accounting Information Systems indicated by chapter in the table below. The book is
flexible enough that instructors may choose to cover the chapters in any order. |
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