Solution Manual For Core Concepts of Accounting Information Systems 13th Edition Mark Simkin



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Solution Manual For Core Concepts of Accounting Information Systems 13th Edition Mark Simkin
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Solution Manual For Core Concepts of Accounting Information Systems 13th Edition Mark Simkin

Solution Manual For Core Concepts of Accounting Information Systems 13th Edition Mark Simkin

Knowing how an accounting information systems gather and transform data into useful decision-making information is fundamental knowledge for accounting professionals. Mark Simkin, Jacob Rose, and Carolyn S. Norman’s essential text, Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to teach the course.

Additional ISBNs

111903325X, 1118742931, 9781119033257

Table of Contents

Title Page
Chapter 1 Accounting Information Systems and the Accountant
1.1 Introduction: Why Study Accounting Information Systems?
1.2 Careers in Accounting Information Systems
Traditional Accounting Career Opportunities
Systems Consulting
Certified Fraud Examiner
Information Technology Auditing and Security
Predictive Analytics
1.3 Accounting and IT
Financial Accounting
Managerial Accounting
1.4 What Are Accounting Information Systems?
Accounting Information Systems
The Role of Accounting Information Systems in Organizations
1.5 What’s New in Accounting Information Systems?
Cloud Computing—Impact for Accountants
Sustainability Reporting
Suspicious Activity Reporting
Forensic Accounting, Governmental Accountants, and Terrorism
Corporate Scandals and Accounting
Chapter 2 Accounting on the Internet
2.1 Introduction
2.2 The Internet and World Wide Web
Internet Addresses and Software
Intranets and Extranets
The World Wide Web, HTML, and IDEA
Groupware, Electronic Conferencing, and Blogs
Social Media and Its Value to Accountants
2.3 XBRL—Financial Reporting on the Internet
XBRL Instance Documents and Taxonomies
The Benefits and Drawbacks of XBRL
The Current Status of XBRL
2.4 Electronic Business
Retail Sales
E-Payments, E-Wallets, and Virtual Currencies
Business-to-Business E-Commerce
Electronic Data Interchange (EDI)
Cloud Computing
2.5 Privacy and Security on the Internet
Identity Theft and Privacy
Spam and Phishing
Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers
Data Encryption
Digital Signatures and Digital Time Stamping
Chapter 3 Cybercrime, Fraud, and Ethics
3.1 Introduction
3.2 Cybercrime and Fraud
Distinguishing Between Cybercrime and Fraud
Cybercrime Legislation
Cybercrime Statistics
3.3 Examples of Cybercrime
Compromising Valuable Information
Denial of Service
3.4 Preventing and Detecting Cybercrime and Fraud
Enlist Top-Management Support
Increase Employee Awareness and Education
Assess Security Policies and Protect Passwords
Implement Controls
Identify Computer Criminals
Maintain Physical Security
Recognize the Symptoms of Employee Fraud
Use Data-Driven Techniques
Employ Forensic Accountants
3.5 Ethical Issues, Privacy, and Identity Theft
Ethical Issues and Professional Associations
Meeting the Ethical Challenges
Company Policies with Respect to Privacy
Identity Theft
Chapter 4 Information Technology and AISs
4.1 Introduction
4.2 The Importance of Information Technology to Accountants
Six Reasons
The Top 10 Information Technologies
4.3 Input, Processing, and Output Devices
Input Devices
Central Processing Units
Output Devices
4.4 Secondary Storage Devices
Magnetic (Hard) Disks
CD-ROMs, DVDs, and Blu-Ray Discs
Flash Memory
Image Processing and Record Management Systems
4.5 Data Communications and Networks
Communication Channels and Protocols
Local and Wide Area Networks
Client/Server Computing
Wireless Data Communications
Cloud Computing
4.6 Computer Software
Operating Systems
Application Software
Programming Languages
Chapter 5 Documenting Accounting Information Systems
5.1 Introduction
5.2 Why Documentation is Important
5.3 Primary Documentation Tools
Data Flow Diagrams
Document Flowcharts
System Flowcharts
Process Maps
5.4 Other Documentation Tools
Program Flowcharts
Decision Tables and Decision Trees
Software Tools for Graphical Documentation and SOX Compliance
5.5 End User Computing and Documentation
The Importance of End User Documentation
Policies for end user Computing and Documentation
Chapter 6 Developing and Implementing Effective Accounting Information Systems
6.1 Introduction
6.2 The Systems Development Life Cycle
Four Stages in the Systems Development Life Cycle
Systems Studies and Accounting Information Systems
6.3 Systems Planning
Planning for Success
Investigating Current Systems
6.4 Systems Analysis
Understanding Organizational Goals
Systems Survey Work
Data Analysis
Evaluating System Feasibility
6.5 Detailed Systems Design and Acquisition
Designing System Outputs, Processes, and Inputs
The System Specifications Report
Choosing an Accounting Information System
6.6 Implementation, Follow-Up, and Maintenance
Implementation Activities
Managing Implementation Projects
Postimplementation Review
System Maintenance
Chapter 7 Database Design
7.1 Introduction
7.2 An Overview of Databases
What Is a Database?
Significance of Databases
Storing Data in Databases
Additional Database Issues
7.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach
Step 1-Identify Business and Economic Events
Step 2-Identify Entities
Step 3-Identify Relationships
Step 4-Create Entity-Relationship Diagrams
Step 5-Identify Attributes of Entities
Step 6-Convert E-R Diagrams into Database Tables
7.4 Normalization
First Normal Form
Second Normal Form
Third Normal Form
Chapter 8 Organizing and Manipulating the Data in Databases
8.1 Introduction
8.2 Creating Database Tables in Microsoft Access
Database Management Systems
An Introduction to Microsoft Access
Creating Database Tables
Creating Relationships
8.3 Entering Data in Database Tables
Creating Records
Ensuring Valid and Accurate Data Entry
Tips for Creating Database Tables and Records
8.4 Extracting Data from Databases: Data Manipulation Languages (DMLs)
Creating Select Queries
Creating Action Queries
Guidelines for Creating Queries
Structured Query Language (SQL)
Sorting, Indexing, and Database Programming
Online Analytical Processing (OLAP) and Data Mining
8.5 Cloud Databases and Data Warehouses
Cloud Databases
Data Warehouses
Chapter 9 Database Forms and Reports
9.1 Introduction
9.2 Forms
Creating Simple Forms
Using Forms for Input and Output Tasks
Subforms: Showing Data from Multiple Tables
Concluding Remarks About Forms
9.3 Reports
Creating Simple Reports
Creating Reports with Calculated Fields
Creating Reports with Grouped Data
Concluding Remarks About Reports
Chapter 10 Accounting Information Systems and Business Processes: Part I
10.1 Introduction
10.2 Business Process Fundamentals
Overview of the Financial Accounting Cycle
Coding Systems
10.3 Collecting and Reporting Accounting Information
Designing Reports
From Source Documents to Output Reports
10.4 The Sales Process
Objectives of the Sales Process
Inputs to the Sales Process
Outputs of the Sales Process
10.5 The Purchasing Process
Objectives of the Purchasing Process
Inputs to the Purchasing Process
Outputs of the Purchasing Process
10.6 Current Trends in Business Processes
Business Process Outsourcing (BPO)
Business Process Management Software
Chapter 11 Accounting Information Systems and Business Processes: Part II
11.1 Introduction
11.2 The Resource Management Process
Human Resource Management
Fixed Asset Management
11.3 The Production Process
Objectives of the Production Process
Inputs to the Production Process
Outputs of the Production Process
11.4 The Financing Process
Objectives of the Financing Process
Inputs to the Financing Process
Outputs of the Financing Process
11.5 Business Processes in Special Industries
Professional Service Organizations
Not-for-Profit Organizations
Health Care Organizations
11.6 Business Process Reengineering
Why Reengineering Sometimes Fails
Chapter 12 Integrated Accounting and Enterprise Software
12.1 Introduction
12.2 Integrated Accounting Software
Small Business Accounting Software
Mid-Range and Large-Scale Accounting Software
Specialized Accounting Information Systems
12.3 Enterprise-Wide Information Systems
Enterprise System Functionality
The Architecture of Enterprise Systems
Business Processes and ERP Systems
Benefits and Risks of Enterprise Systems
12.4 Selecting a Software Package
When Is a New AIS Needed?
Selecting the Right Accounting Software
Chapter 13 Introduction to Internal Control Systems
13.1 Introduction
Definition of Internal Control
Internal Control Systems
13.2 Coso Internal Control-Integrated Framework
1992 COSO Report
2013 COSO Report
13.3 Enterprise Risk Management
2004 ERM Framework
Using the 2004 ERM Framework
13.4 Examples of Control Activities
Good Audit Trail
Sound Personnel Policies and Procedures
Separation of Duties
Physical Protection of Assets
13.5 Monitoring Internal Control Systems
Reviews of Operating Performance
COSO Guidance on Monitoring
Operating Performance vs. Monitoring
2012 COBIT, Version 5
13.6 Types of Controls
Preventive Controls
Detective Controls
Corrective Controls
13.7 Evaluating Controls
Requirements of the Sarbanes-Oxley Act
Cost-Benefit Analysis
A Risk Matrix
Chapter 14 Computer Controls for Organizations and Accounting Information Systems
14.1 Introduction
14.2 Enterprise-Level Controls
Risk Assessment and Security Policies
Designing a Security Policy
Integrated Security for the Organization
14.3 General Controls for Information Technology
Access to Data, Hardware and Software
Personnel Policies to Protect Systems and Data
Additional Policies to Protect Systems and Data
14.4 Application Controls for Transaction Processing
Input Controls
Processing Controls
Output Controls
Chapter 15 Information Technology Auditing
15.1 Introduction
15.2 The Audit Function
Internal versus External Auditing
Information Technology Auditing
Evaluating the Effectiveness of Information Systems Controls
15.3 The Information Technology Auditor’s Toolkit
Auditing Software
People Skills
15.4 Auditing Computerized Accounting Information Systems
Testing Computer Programs
Validating Computer Programs
Review of Systems Software
Validating Users and Access Privileges
Continuous Auditing
15.5 Information Technology Auditing Today
Information Technology Governance
The Sarbanes-Oxley Act of 2002
Auditing Standards No. 5 (AS 5)
Third-Party and Information Systems Reliability Assurances
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Solution Manual For Core Concepts of Accounting Information Systems 13th Edition Mark Simkin