本书是“高等院校双语教学适用教材会计”之第5版，全书分5部分共17章，它在前一版的基础上进行了全面的更新，使读者能够获得目前最新的关于业务流程系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。该书可供各大院校作为教材使用，也可供从事相关专业的从业人员作为参考书使用。

与以前的版本相比，第五版的《会计信息系统》在内容上进行了全面的更新，使读者能够获得目前最新的关于业务流程、系统开发方法、IT治理及战略、安全、内部控制以及《萨班斯-奥克斯利法案》等相关方面的内容。除此之外，本书的特点还表现在以下几个方面：

(1)运用概念性框架；

(2)明晰会计信息系统的演变过程；

(3)强调内部控制；

(4)引入系统设计和文件工具的内容。

本书在结构上分为五个部分，共17章。在每一章后都配有大量的习题，有的章节还设有附录，这部分教学辅助内容，读者可以从书后所附的光盘中获取。

出版者的话

导读

Brief Table of Contents

PART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS

CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT'S PERSPECTIVE

 The Information Environment

What Is a System?

An Information Systems Framework

AIS Subsystems

A General Model for AIS

Acquisition of Information Systems

 Organizational Structure

Business Segments

Functional Segmentation

The Accounting Function

The Information Technology Function

 The Evolution of Information System Models

The Manual Process Model

The Flat-File Model

The Database Model

The REA Model

ERP Systems

 The Role of the Accountant

Accountants as Users

Accountants as System Designers

Accountants as System Auditors

 Summary

CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING

 An Overview of Transaction Processing

Transaction Cycles

The Expenditure Cycle

The Conversion Cycle

The Revenue Cycle

 Accounting Records

Manual Systems

The Audit Trail

Computer-Based Systems

 Documentation Techniques

Data Flow Diagrams and Entity Relationship Diagrams

Flowcharts

Record Layout Diagrams

 Computer-Based Accounting Systems

Differences between Batch and Real-Time Systems

Alternative Data Processing Approaches

Batch Processing Using Real-Time Data Collection

Real-Time Processing

 Summary

 Appendix 见光盘

CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL

 Ethical Issues in Business

Business Ethics

Computer Ethics

Sarbanes-Oxley Act and Ethical Issues

 Fraud and Accountants

Definitions of Fraud

Factors that Contribute to Fraud

Financial Losses from Fraud

The Perpetrators of Frauds

Fraud Schemes

 Internal Control Concepts and Techniques

SAS 78/COSO Internal Control Framework

 Summary

 ……

PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSES

CHAPTER 4 THE REVENUE CYCLE

 The Conceptual System

CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES

CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES

CHAPTER 7 THE CONVERSION CYCLE

CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMS

PART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION

CHAPTER 9 DATABASE MANAGEMENT SYSTEMS

CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING

CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS

CHAPTER 12 ELECTRONIC COMMERCE SYSTEMS

PART 4 SYSTEMS DEVELOPMENT ACTIVITIES

CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE

CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECT

PART 5 COMPUTER CONTROLS AND AUDITING

CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE

CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS

CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS