Accounting Information Systems: Understanding Business Processes is the fourth edition of the leading local textbook available to students who are required to study a subject on accounting information systems. A well established and widely used textbook, the new edition continues to detail the important role of accounting and information systems in business. As students of accounting are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes the text explores the business processes that are central to many organisations, and explains the many issues associated with accounting information systems.
Part 1. Systems fundamentals -- 1. Introduction -- Part 2. Systems characteristics and considerations -- 2. Business processes -- 3. Database concepts I -- 4. Database concepts II -- 5. XBRL reporting -- 6. Systems documentation -- 7. Internal controls I -- 8. Internal controls II -- Part 3. Systems in action -- 9. Transaction cycle - the revenue cycle -- 10. Transaction cycle - the expenditure cycle -- 11. Transaction cycle - the production cycle -- 12. Transaction cycle - the HR management and payroll cycle -- 13. Transaction cycle - the general ledger and financial reporting cycle -- Part 4. Systems issues -- 14. Systems development -- 15. Auditing and governance of accounting information systems -- 16. Ethics and cybercrime.