会计信息系统 第5版PDF电子书下载

PART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS 1

CHAPTER 1 The Information System：An Accountant’s Perspective 3

CHAPTER 2 Introduction to Transaction Processing 39

CHAPTER 3 Ethics，Fraud，and Internal Control 77

PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSES 111

CHAPTER 4 The Revenue Cycle 113

CHAPTER 5 The Expenditure Cycle Part Ⅰ：Purchases and Cash Disbursements Procedures 157

CHAPTER 6 The Expenditure Cycle Part Ⅱ：Payroll Processing and Fixed Asset Procedures 187

CHAPTER 7 The Conversion Cycle 213

CHAPTER 8 Financial Reporting and Management Reporting Systems 251

PART 3 ADVANCEDTECHNOLOGIES IN ACCOUNTING INFORMATION 283

CHAPTER 9 Database Management Systems 285

CHAPTER 10 The REA Approach to Business Process Modeling 325

CHAPTER 11 Enterprise Resource Planning Systems 351

CHAPTER 12 Electronic Commerce Systems 377

PART 4 SYSTEMS DEVELOPMENT ACTIVITIES 407

CHAPTER 13 Managing the Systems Development Life Cycle 409

CHAPTER 14 Construct，Deliver，and Maintain Systems Project 439

PART 5 COMPUTER CONTROLS AND AUDITING 479

CHAPTER 15 IT Controls Part Ⅰ：Sarbanes-Oxley and IT Governance 481

CHAPTER 16 IT Controls Part Ⅱ：Security and Access 501