Summary

Using a business process approach, this text integrates AIS topics to provide a strong conceptual foundation in accounting systems and controls. Throughout the text, the authors emphasize the relevance of the content to accountants and the roles that they play as designer, user and evaluator of information systems. The text provides numerous problem-solving aids to help students develop competencies in documenting and analyzing transaction cycles and AIS data, identifying risks and controls, using accounting applications, and designing and evaluating AIS. A set of core cases is used throughout each chapter to facilitate integration. There is a comprehensive case at the end of the text that is designed to give students further opportunity for integration of concepts and tools. For instructors emphasizing database design and accounting applications, a database design project is also integrated in the text. A supplement is available to help students learn how a relational database (MS Access) can be used to implement an AIS.