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 4. Relational Databases   Part II: Control and Audit of Accounting Information Systems 5. Fraud 6. Computer Fraud and Abuse Techniques 7. Control and Accounting Information Systems 8. Controls for Information Security 9. Confidentiality and Privacy Controls 10. Processing Integrity and Availability Controls 11. Auditing Computer-Based Information Systems   Part III: Accounting Information Systems Applications 12. The Revenue Cycle: Sales to Cash Collections 13. The Expenditure Cycle: Purchasing to Cash Disbursements 14. The Production Cycle 15. The Human Resources Management and Payroll Cycle 16. General Ledger and Reporting System   Part IV: The REA Data Model 17. Database Design Using the REA Data Model 18. Implementing an REA Model in a Relational Database 19. Special Topics in REA Modeling   Part V: The Systems Development Process 20. Introduction to Systems Development and Systems Analysis 21. AIS Development Strategies 22. Systems Design, Implementation, and Operation

Students see the concepts in action Integrated chapter-opening cases introduce important material and reinforce key concepts. Key concepts and topics are identified. Several key issues/problems to be solved as presented. The cases are referenced throughout the chapter. Chapter summaries present solutions to the problems and issues raised in the cases. A real-world view in the focus boxes and real-world examples help students understand how companies are using the latest IT developments to improve their AIS. NEW! This title is also now available with Revel™, an interactive learning environment that allows students to read, practice, and study in one continuous experience.   Up-to-date information covers critical topics UPDATED! Discussion of the new revision to the COSO framework and IT controls to reflect the new distinction between governance and management that was introduced in COBIT 5. UPDATED! Discussion of information security countermeasures, including the security and control implications associated with virtualization and cloud computing. UPDATED! Computer fraud and abuse techniques help students understand the way systems are attacked. NEW! End-of-chapter discussion questions and problems have been added, including Microsoft® Excel® exercises that are based on articles from the Journal of Accountancy so that students can develop the specific skills used by practitioners. NEW! Computer fraud and abuse techniques have been added to help students understand the way systems are attacked. NEW! A section on agile development technologies discusses scrum development, extreme programming, and unified process development (Chapter 21).   Students get numerous opportunities to practice and hone their skills, and check themselves for understanding Hands-on Excel exercises, many based on “how-to” tutorials that appeared in recent issues of the Journal of Accountancy, help readers hone their computer skills. Numerous problems in every chapter provide additional opportunities to demonstrate mastery of key concepts. One problem consists of a set of multiple-choice questions in order to provide practice in answering exam-style questions. Cases in each chapter encourage readers to delve deeper into specific topics. Chapter quizzes let readers self-assess their understanding of the material. Detailed explanations about the correct answer to each quiz question are provided. The extensive use of graphics enhances students’ understanding of the concepts through hundreds of figures, diagrams, flowcharts, and tables.   Additional features to facilitate learning Definitions of key terms are repeated in the glossary margins in each chapter. In addition, a comprehensive glossary located at the back of the book makes it easy to look up the definition of the various technical terms used in the text. Extensive online support is available at Pearson’s content-rich, text-supported companion website: www.pearsonhighered.com/romney/   Instructors get the flexibility to tailor the material to fit their individual course needs Chapters can be easily reordered to focus on the material most appropriate to individual courses.

Students see the concepts in action This title is also now available with Revel™, an interactive learning environment that allows students to read, practice, and study in one continuous experience.   Up-to-date information covers critical topics Discussion of the new revision to the COSO framework and IT controls to reflect the new distinction between governance and management that was introduced in COBIT 5. Discussion of information security countermeasures, including the security and control implications associated with virtualization and cloud computing. Computer fraud and abuse techniques help students understand the way systems are attacked. End-of-chapter discussion questions and problems have been added, including Microsoft® Excel® exercises that are based on articles from the Journal of Accountancy so that students can develop the specific skills used by practitioners. Computer fraud and abuse techniques have been added to help students understand the way systems are attacked. A section on agile development technologies discusses scrum development, extreme programming, and unified process development (Chapter 21).