Preface

This textbook is primarily intended for un- dergraduate students who are majoring in accounting. Its purpose is to provide, in as concise and straightforward a manner as possible, the essentials of accounting infor- mation systems. Although its coverage spans essentially all the topics specified by recent authoritative bodies (e.g., the 1986 Ameri- can Accounting Association Committee on Contemporary Approaches to Teaching Ac- counting Information Systems), this text- book is sufficiently brief to allow adequate time for "hands-on" computer assignments and systems design projects.

Several themes are emphasized through- out, notably the following.

1. The key roles of accountants with respect

to accounting information systems (i.e.,

as users, evaluators, and designers).

2. The typical transaction processing sys-

tems and cycles employed by an enter-

prise that culminate in the general

ledger, financial statements, and manage-

rial reports.

3. The importance of accounting controls

within the accounting information system

and its transaction cycles.

4. The step-by-step procedure for analyz-

ing, designing, and implementing a com-

puter-based accounting information sys-

tem, including numerous and specific

design rules and principles.