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.
發表於2024-11-07
Accounting Information Systems 2024 pdf epub mobi 電子書 下載
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Accounting Information Systems 2024 pdf epub mobi 電子書 下載