JAMES A. HALL JAMES A. HALL
Peter E. Bennett Chair in Peter E. Bennett Chair in Business and Economics Business and Economics Lehigh University
Lehigh University
Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States
Accounting Accounting Information Information Systems
Systems
SIXTH EDITION
SIXTH EDITION
Accounting Information Systems, Sixth Edition James A. Hall
VP/Editorial Director: Jack W. Calhoun Publisher: Rob Dewey
Acquisitions Editor: Matt Filimonov Developmental Editor: Aaron Arnsparger Marketing Manager: Kristin Hurd Production Project Manager: Darrell Frye Manufacturing Coordinator: Doug Wilke Production House: Pre-PressPMG Printer: Edwards Brothers Art Director: Stacy Jenkins Shirley
Cover and Internal Designer: C. Miller Design Cover Images: © Getty Images
© 2008 Cengage Learning
ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher.
For more information about our products, contact us at:
Cengage Learning Academic Resource Center, 1-800-423-0563
For permission to use material from this text or product, submit a request online at http://www.cengage.com/permissions.
South-Western Cengage Learning, a part of Cengage Learning.
Cengage, the Star logo, and South-Western are trademarks used herein under license.
Library of Congress Control Number: 2007937812 ISBN-13: 978-0-324-56089-3
ISBN-10: 0-324-56089-3 Cengage Learning 5191 Natorp Boulevard Mason, OH 45040 USA
Printed in the United States of America
1 2 3 4 5 09 08 07 06
Brief Contents
Part I Overview of Accounting Information Systems 1
CHAPTER 1
The Information System: An Accountant’s Perspective 2
CHAPTER 2
Introduction to Transaction Processing 44
CHAPTER 3
Ethics, Fraud, and Internal Control 112
Part II Transaction Cycles and Business Processes 161
CHAPTER 4
The Revenue Cycle 162
CHAPTER 5
The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures 234
CHAPTER 6
The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures 285
CHAPTER 7
The Conversion Cycle 332
CHAPTER 8
Financial Reporting and Management Reporting Systems 381
Part III Advanced Technologies in Accounting Information 429
CHAPTER 9
Database Management Systems 430
CHAPTER 10
The REA Approach to Database Modeling 496
CHAPTER 11
Enterprise Resource Planning Systems 528
CHAPTER 12
Electronic Commerce Systems 563
Part IV Systems Development Activities 623
CHAPTER 13
Managing the Systems Development Life Cycle 624
CHAPTER 14
Construct, Deliver, and Maintain Systems Project 659
Part V Computer Controls and Auditing 723
CHAPTER 15
IT Controls Part I: Sarbanes-Oxley and IT Governance 724
CHAPTER 16
IT Controls Part II: Security and Access 759
CHAPTER I7
IT Controls Part III: Systems Development, Program Changes, and Application Controls 797
GLOSSARY
G-1
INDEX
