PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS 1. Accounting Information Systems: An Overview 2. Overview of Transaction Processing and Enterprise ­Resource Planning Systems 3. Systems Documentation Techniques   PART II: DATA ANALYTICS 4. Relational Databases 5. Introduction to Data Analytics in Accounting 6. Transforming Data 7. Data Analysis and Presentation   PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS  8. Fraud and Errors 9. Computer Fraud and Abuse Techniques 10. Control and Accounting Information Systems 11. Controls for Information Security 12. Confidentiality and Privacy Controls 13. Processing Integrity and Availability Controls   PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS 14. The Revenue Cycle: Sales to Cash Collections 15. The Expenditure Cycle: Purchasing to Cash Disbursements 16. The Production Cycle 17. The Human Resources Management and Payroll Cycle 18. General Ledger and Reporting System   PART V: THE REA DATA MODEL 19. Database Design Using the REA Data Model 20. Implementing an REA Model in a Relational Database 21. Special Topics in REA Modeling   PART VI: THE SYSTEMS DEVELOPMENT PROCESS 22. Introduction to Systems Development and Systems Analysis 23. AIS Development Strategies 24. Systems Design, Implementation, and Operation

Updated coverage of AIS keeps the text current and relevant · NEW - A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques. · UPDATED - Discussion of encryption includes blockchain technology. · UPDATED - Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR). · UPDATED - Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses. Student-focused features facilitate learning · Chapter-opening cases introduce important material and reinforce key concepts. Each case is referenced throughout the chapter and a summary presents solutions to the issues raised in the case. · UPDATED - Focus Boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS. · UPDATED - Hands-On Excel exercises, many based on “how-to” tutorials that have appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills. · Problems, pulled from current periodicals and CPA, CMA, CIA, and SMAC exams, provide additional opportunities for students to master key concepts and practice answering exam-style questions. · End-of-chapter quizzes let students self-assess their understanding of the material. Detailed correct answers and explanations are provided. · Extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables. · Key terms and their definitions are repeated in the glossary margins in each chapter, and in the glossary at the end of the text -- making it easy for students to look up various technical terms used throughout the text. · Extensive online support is available at Pearson’s content-rich, text-supported companion website: pearsonglobaleditions.com A flexible organization lets instructors tailor the material to fit how they teach their course Instructors can create a customized version of the text by: · Easily reordering chapters to focus on the material most appropriate to individual courses. · Adding their own material or third-party content that they wish to cover in class. Choosing an alternate version of the REA material presented in Chapters 19-21 that uses the Batini style notation instead of the crow’s feet notation featured in this text.

Updated coverage of AIS keeps the text current and relevant · A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques. · Discussion of encryption includes blockchain technology. · Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR). · Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses. Student-focused features facilitate learning · Focus Boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS. · Hands-On Excel exercises, many based on “how-to” tutorials that have appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills.