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