会计信息系统（第五版）
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作者： （美）霍尔 著
出 版 社： 东北财经大学出版社
出版时间： 2007-9-1字数：版次： 1页数： 561印刷时间： 2007/09/01开本：印次：纸张： 胶版纸I S B N ： 9787811220919包装： 平装内容简介
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。
目录
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
