{"product_id":"core-concepts-of-accounting-information-systems-isbn-9781119373667","title":"Core Concepts of Accounting Information Systems","description":"Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate, undergraduate, or community college level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS. \u003cbr\u003e\u003cbr\u003e Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance. \u003cp\u003e\u003cb\u003eChapter 1 Accounting Information Systems and the Accountant\u003c\/b\u003e \u003cb\u003e1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 Introduction: Why Study Accounting Information Systems? 1\u003c\/p\u003e \u003cp\u003e1.2 Careers in Accounting Information Systems 2\u003c\/p\u003e \u003cp\u003eTraditional Accounting Career Opportunities 2\u003c\/p\u003e \u003cp\u003eSystems Consulting 2\u003c\/p\u003e \u003cp\u003eFraud Examiner or Forensic Accountant 3\u003c\/p\u003e \u003cp\u003eInformation Technology Auditing and Security 4\u003c\/p\u003e \u003cp\u003ePredictive Analytics 5\u003c\/p\u003e \u003cp\u003e1.3 Accounting and IT 6\u003c\/p\u003e \u003cp\u003eFinancial Accounting 6\u003c\/p\u003e \u003cp\u003eManagerial Accounting 9\u003c\/p\u003e \u003cp\u003eAuditing 12\u003c\/p\u003e \u003cp\u003eTaxation 14\u003c\/p\u003e \u003cp\u003e1.4 What are Accounting Information Systems? 14\u003c\/p\u003e \u003cp\u003eAccounting Information Systems 14\u003c\/p\u003e \u003cp\u003eThe Role of Accounting Information Systems in Organizations 18\u003c\/p\u003e \u003cp\u003e1.5 What’s New in Accounting Information Systems? 19\u003c\/p\u003e \u003cp\u003eCloud Computing—Impact for Accountants 19\u003c\/p\u003e \u003cp\u003eCorporate Responsibility Reporting 20\u003c\/p\u003e \u003cp\u003eSuspicious Activity Reporting 21\u003c\/p\u003e \u003cp\u003eForensic Accounting, Governmental Accountants, and Terrorism 22\u003c\/p\u003e \u003cp\u003eCorporate Scandals and Accounting 22\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Accounting on the Internet\u003c\/b\u003e \u003cb\u003e32\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 Introduction 32\u003c\/p\u003e \u003cp\u003e2.2 The Internet and World Wide Web 33\u003c\/p\u003e \u003cp\u003eInternet Addresses and Software 33\u003c\/p\u003e \u003cp\u003eIntranets and Extranets 34\u003c\/p\u003e \u003cp\u003eThe World Wide Web, HTML, and IDEA 35\u003c\/p\u003e \u003cp\u003eGroupware, Electronic Conferencing, and Blogs 35\u003c\/p\u003e \u003cp\u003eSocial Media and its Value to Accountants 36\u003c\/p\u003e \u003cp\u003e2.3 XBRL—Financial Reporting on the Internet 37\u003c\/p\u003e \u003cp\u003eXBRL Instance Documents and Taxonomies 38\u003c\/p\u003e \u003cp\u003eThe Benefits and Drawbacks of XBRL 38\u003c\/p\u003e \u003cp\u003eThe Current Status of XBRL 40\u003c\/p\u003e \u003cp\u003e2.4 Electronic Business 41\u003c\/p\u003e \u003cp\u003ee-Accounting 41\u003c\/p\u003e \u003cp\u003eRetail Sales 42\u003c\/p\u003e \u003cp\u003eE-Payments, E-Wallets, and Virtual Currencies 43\u003c\/p\u003e \u003cp\u003eB2C, B2B, and C2C E-Commerce 46\u003c\/p\u003e \u003cp\u003eElectronic Data Interchange 47\u003c\/p\u003e \u003cp\u003eCloud Computing 48\u003c\/p\u003e \u003cp\u003e2.5 Privacy and Security on the Internet 51\u003c\/p\u003e \u003cp\u003eIdentity Theft and Privacy 51\u003c\/p\u003e \u003cp\u003eSecurity 53\u003c\/p\u003e \u003cp\u003eSpam, Phishing, Spoofing, and Ransomware 53\u003c\/p\u003e \u003cp\u003eFirewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54\u003c\/p\u003e \u003cp\u003eData Encryption 57\u003c\/p\u003e \u003cp\u003eDigital Signatures and Digital Time Stamping 58\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Information Technology and AISs\u003c\/b\u003e \u003cb\u003e69\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 Introduction 69\u003c\/p\u003e \u003cp\u003e3.2 The Importance of Information Technology to Accountants 70\u003c\/p\u003e \u003cp\u003eSix Reasons 70\u003c\/p\u003e \u003cp\u003eThe Top 10 Information Technologies 71\u003c\/p\u003e \u003cp\u003e3.3 Input, Processing, and Output Devices 72\u003c\/p\u003e \u003cp\u003eInput Devices 72\u003c\/p\u003e \u003cp\u003eCentral Processing Units 78\u003c\/p\u003e \u003cp\u003eOutput Devices 80\u003c\/p\u003e \u003cp\u003e3.4 Secondary Storage Devices 81\u003c\/p\u003e \u003cp\u003eMagnetic (Hard) Disks 82\u003c\/p\u003e \u003cp\u003eCD-ROMs, DVDs, and Blu-Ray Discs 83\u003c\/p\u003e \u003cp\u003eFlash Memory 84\u003c\/p\u003e \u003cp\u003eImage Processing and Record Management Systems 84\u003c\/p\u003e \u003cp\u003e3.5 Data Communications and Networks 85\u003c\/p\u003e \u003cp\u003eCommunication Channels and Protocols 85\u003c\/p\u003e \u003cp\u003eLocal and Wide Area Networks 86\u003c\/p\u003e \u003cp\u003eClient\/Server Computing 89\u003c\/p\u003e \u003cp\u003eWireless Data Communications 90\u003c\/p\u003e \u003cp\u003eCloud Computing 93\u003c\/p\u003e \u003cp\u003e3.6 Computer Software 93\u003c\/p\u003e \u003cp\u003eOperating Systems 93\u003c\/p\u003e \u003cp\u003eApplication Software 94\u003c\/p\u003e \u003cp\u003eProgramming Languages 95\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Accounting and Data Analytics\u003c\/b\u003e \u003cb\u003e109\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 Introduction 109\u003c\/p\u003e \u003cp\u003e4.2 Big Data 110\u003c\/p\u003e \u003cp\u003eVolume 110\u003c\/p\u003e \u003cp\u003eVelocity 110\u003c\/p\u003e \u003cp\u003eVariety 111\u003c\/p\u003e \u003cp\u003eVeracity 112\u003c\/p\u003e \u003cp\u003e4.3 Analyzing Data 112\u003c\/p\u003e \u003cp\u003eData Procurement 113\u003c\/p\u003e \u003cp\u003eData Provisioning 115\u003c\/p\u003e \u003cp\u003eData Analysis 116\u003c\/p\u003e \u003cp\u003ePresentation 117\u003c\/p\u003e \u003cp\u003e4.4 Enabling Technologies and Tools 118\u003c\/p\u003e \u003cp\u003eData Access 118\u003c\/p\u003e \u003cp\u003eAnalysis and Data Visualization Tools 121\u003c\/p\u003e \u003cp\u003e4.5 Data Analytics and the Accounting Profession 123\u003c\/p\u003e \u003cp\u003eTax Accounting 123\u003c\/p\u003e \u003cp\u003eManagerial Accounting 124\u003c\/p\u003e \u003cp\u003eAssurance and Compliance 125\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Integrated Accounting and Enterprise Software\u003c\/b\u003e \u003cb\u003e134\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Introduction 134\u003c\/p\u003e \u003cp\u003e5.2 Integrated Accounting Software 135\u003c\/p\u003e \u003cp\u003eSmall Business Accounting Software 136\u003c\/p\u003e \u003cp\u003eMid-Range and Large-Scale Accounting Software 138\u003c\/p\u003e \u003cp\u003eSpecialized Accounting Information Systems 138\u003c\/p\u003e \u003cp\u003e5.3 Enterprise-Wide Information Systems 139\u003c\/p\u003e \u003cp\u003eEnterprise System Functionality 140\u003c\/p\u003e \u003cp\u003eThe Architecture of Enterprise Systems 142\u003c\/p\u003e \u003cp\u003eBusiness Processes and ERP Systems 145\u003c\/p\u003e \u003cp\u003eBenefits and Risks of Enterprise Systems 145\u003c\/p\u003e \u003cp\u003e5.4 Selecting a Software Package 149\u003c\/p\u003e \u003cp\u003eWhen is a New AIS Needed? 149\u003c\/p\u003e \u003cp\u003eSelecting the Right Software 149\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Introduction to Internal Control Systems and Risk Management\u003c\/b\u003e \u003cb\u003e163\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Introduction 163\u003c\/p\u003e \u003cp\u003eDefinition of Internal Control 164\u003c\/p\u003e \u003cp\u003eInternal Control Systems 165\u003c\/p\u003e \u003cp\u003e6.2 COSO Internal Control—Integrated Framework 165\u003c\/p\u003e \u003cp\u003e2013 COSO Report 165\u003c\/p\u003e \u003cp\u003e6.3 Enterprise Risk Management 169\u003c\/p\u003e \u003cp\u003eCOSO ERM Introduction 169\u003c\/p\u003e \u003cp\u003e2004 ERM Framework 169\u003c\/p\u003e \u003cp\u003e2017 ERM Framework 171\u003c\/p\u003e \u003cp\u003eRisk Governance and Culture 172\u003c\/p\u003e \u003cp\u003eRisk, Strategy, and Objective Setting 173\u003c\/p\u003e \u003cp\u003eRisk in Execution 174\u003c\/p\u003e \u003cp\u003eRisk Information, Communication, and Reporting 174\u003c\/p\u003e \u003cp\u003eMonitoring Enterprise Risk Management Performance 175\u003c\/p\u003e \u003cp\u003e6.4 Examples of Control Activities 175\u003c\/p\u003e \u003cp\u003eGood Audit Trail 175\u003c\/p\u003e \u003cp\u003eSound Personnel Policies and Procedures 175\u003c\/p\u003e \u003cp\u003eSeparation of Duties 177\u003c\/p\u003e \u003cp\u003ePhysical Protection of Assets 179\u003c\/p\u003e \u003cp\u003e6.5 Monitoring Internal Control Systems 183\u003c\/p\u003e \u003cp\u003eReviews of Operating Performance 183\u003c\/p\u003e \u003cp\u003eCOSO Guidance on Monitoring 183\u003c\/p\u003e \u003cp\u003eOperating Performance vs. Monitoring 183\u003c\/p\u003e \u003cp\u003eCOBIT 5 184\u003c\/p\u003e \u003cp\u003e6.6 Types of Controls 186\u003c\/p\u003e \u003cp\u003ePreventive Controls 186\u003c\/p\u003e \u003cp\u003eDetective Controls 187\u003c\/p\u003e \u003cp\u003eCorrective Controls 187\u003c\/p\u003e \u003cp\u003eDiscerning Between Preventive, Detective, and Corrective Controls 187\u003c\/p\u003e \u003cp\u003e6.7 Evaluating Controls 188\u003c\/p\u003e \u003cp\u003eRequirements of the Sarbanes–Oxley Act 188\u003c\/p\u003e \u003cp\u003eCost–Benefit Analysis 188\u003c\/p\u003e \u003cp\u003eA Risk Matrix 190\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Computer Controls for Organizations and Accounting Information Systems\u003c\/b\u003e \u003cb\u003e200\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 Introduction 200\u003c\/p\u003e \u003cp\u003e7.2 Enterprise-Level Controls 201\u003c\/p\u003e \u003cp\u003eRisk Assessment and Security Policies 202\u003c\/p\u003e \u003cp\u003eDesigning a Security Policy 202\u003c\/p\u003e \u003cp\u003eIntegrated Security for the Organization 203\u003c\/p\u003e \u003cp\u003e7.3 General Controls for Information Technology 204\u003c\/p\u003e \u003cp\u003eAccess to Data, Hardware, and Software 204\u003c\/p\u003e \u003cp\u003ePersonnel Policies to Protect Systems and Data 209\u003c\/p\u003e \u003cp\u003eAdditional Policies to Protect Systems and Data 211\u003c\/p\u003e \u003cp\u003e7.4 Application Controls for Transaction Processing 217\u003c\/p\u003e \u003cp\u003eInput Controls 218\u003c\/p\u003e \u003cp\u003eProcessing Controls 221\u003c\/p\u003e \u003cp\u003eOutput Controls 223\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Accounting Information Systems and Business Processes: Part I\u003c\/b\u003e \u003cb\u003e234\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Introduction 234\u003c\/p\u003e \u003cp\u003e8.2 Business Process Fundamentals 235\u003c\/p\u003e \u003cp\u003eOverview of the Financial Accounting Cycle 235\u003c\/p\u003e \u003cp\u003eCoding Systems 236\u003c\/p\u003e \u003cp\u003e8.3 Collecting and Reporting Accounting Information 237\u003c\/p\u003e \u003cp\u003eDesigning Reports 238\u003c\/p\u003e \u003cp\u003eFrom Source Documents to Output Reports 239\u003c\/p\u003e \u003cp\u003e8.4 The Sales Process 241\u003c\/p\u003e \u003cp\u003eObjectives of the Sales Process 242\u003c\/p\u003e \u003cp\u003eInputs to the Sales Process 243\u003c\/p\u003e \u003cp\u003eOutputs of the Sales Process 246\u003c\/p\u003e \u003cp\u003e8.5 The Purchasing Process 247\u003c\/p\u003e \u003cp\u003eObjectives of the Purchasing Process 247\u003c\/p\u003e \u003cp\u003eInputs to the Purchasing Process 250\u003c\/p\u003e \u003cp\u003eOutputs of the Purchasing Process 251\u003c\/p\u003e \u003cp\u003e8.6 Current Trends in Business Processes 254\u003c\/p\u003e \u003cp\u003eBusiness Process Outsourcing (BPO) 254\u003c\/p\u003e \u003cp\u003eBusiness Process Management Software 256\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Accounting Information Systems and Business Processes: Part II\u003c\/b\u003e \u003cb\u003e266\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Introduction 266\u003c\/p\u003e \u003cp\u003e9.2 The Resource Management Process 267\u003c\/p\u003e \u003cp\u003eHuman Resource Management 267\u003c\/p\u003e \u003cp\u003eFixed-Asset Management 270\u003c\/p\u003e \u003cp\u003e9.3 The Production Process 272\u003c\/p\u003e \u003cp\u003eObjectives of the Production Process 272\u003c\/p\u003e \u003cp\u003eInputs to the Production Process 277\u003c\/p\u003e \u003cp\u003eOutputs of the Production Process 278\u003c\/p\u003e \u003cp\u003e9.4 The Financing Process 279\u003c\/p\u003e \u003cp\u003eObjectives of the Financing Process 279\u003c\/p\u003e \u003cp\u003eInputs to the Financing Process 281\u003c\/p\u003e \u003cp\u003eOutputs of the Financing Process 281\u003c\/p\u003e \u003cp\u003e9.5 Business Processes in Special Industries 282\u003c\/p\u003e \u003cp\u003eProfessional Service Organizations 283\u003c\/p\u003e \u003cp\u003eNot-for-Profit Organizations 283\u003c\/p\u003e \u003cp\u003eHealth Care Organizations 285\u003c\/p\u003e \u003cp\u003e9.6 Business Process Reengineering 287\u003c\/p\u003e \u003cp\u003eWhy Reengineering Sometimes Fails 288\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Cybercrime, Fraud, and Ethics\u003c\/b\u003e \u003cb\u003e296\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 Introduction 296\u003c\/p\u003e \u003cp\u003e10.2 Cybercrime and Fraud 297\u003c\/p\u003e \u003cp\u003eDistinguishing between Cybercrime and Fraud 297\u003c\/p\u003e \u003cp\u003eCybercrime Legislation 300\u003c\/p\u003e \u003cp\u003eCybercrime Statistics 303\u003c\/p\u003e \u003cp\u003e10.3 Examples of Cybercrime 304\u003c\/p\u003e \u003cp\u003eCompromising Valuable Information 304\u003c\/p\u003e \u003cp\u003eHacking 305\u003c\/p\u003e \u003cp\u003eDenial of Service 307\u003c\/p\u003e \u003cp\u003e10.4 Preventing and Detecting Cybercrime and Fraud 309\u003c\/p\u003e \u003cp\u003eEnlist Top-Management Support 309\u003c\/p\u003e \u003cp\u003eIncrease Employee Awareness and Education 309\u003c\/p\u003e \u003cp\u003eAssess Security Policies and Protect Passwords 310\u003c\/p\u003e \u003cp\u003eImplement Controls 311\u003c\/p\u003e \u003cp\u003eIdentify Computer Criminals 312\u003c\/p\u003e \u003cp\u003eMaintain Physical Security 313\u003c\/p\u003e \u003cp\u003eRecognize the Symptoms of Employee Fraud 314\u003c\/p\u003e \u003cp\u003eUse Data-Driven Techniques 316\u003c\/p\u003e \u003cp\u003eEmploy Forensic Accountants 316\u003c\/p\u003e \u003cp\u003e10.5 Ethical Issues, Privacy, and Identity Theft 317\u003c\/p\u003e \u003cp\u003eEthical Issues and Professional Associations 317\u003c\/p\u003e \u003cp\u003eMeeting the Ethical Challenges 318\u003c\/p\u003e \u003cp\u003ePrivacy 319\u003c\/p\u003e \u003cp\u003eCompany Policies with Respect to Privacy 320\u003c\/p\u003e \u003cp\u003eIdentity Theft 320\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Information Technology Auditing\u003c\/b\u003e \u003cb\u003e329\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.1 Introduction 329\u003c\/p\u003e \u003cp\u003e11.2 The Audit Function 330\u003c\/p\u003e \u003cp\u003eInternal versus External Auditing 330\u003c\/p\u003e \u003cp\u003eInformation Technology Auditing 331\u003c\/p\u003e \u003cp\u003eEvaluating the Effectiveness of Information Systems Controls 335\u003c\/p\u003e \u003cp\u003e11.3 The Information Technology Auditor’s Toolkit 337\u003c\/p\u003e \u003cp\u003eAuditing Software 337\u003c\/p\u003e \u003cp\u003ePeople Skills 340\u003c\/p\u003e \u003cp\u003e11.4 Auditing Computerized Accounting Information Systems 340\u003c\/p\u003e \u003cp\u003eTesting Computer Programs 341\u003c\/p\u003e \u003cp\u003eValidating Computer Programs 342\u003c\/p\u003e \u003cp\u003eReview of Systems Software 343\u003c\/p\u003e \u003cp\u003eValidating Users and Access Privileges 344\u003c\/p\u003e \u003cp\u003eContinuous Auditing 345\u003c\/p\u003e \u003cp\u003e11.5 Information Technology Auditing Today 347\u003c\/p\u003e \u003cp\u003eInformation Technology Governance 347\u003c\/p\u003e \u003cp\u003eThe Sarbanes–Oxley Act of 2002 347\u003c\/p\u003e \u003cp\u003eAuditing Standard No. 2201 (AS 2201) 349\u003c\/p\u003e \u003cp\u003eISACA Information Technology Assurance Framework 350\u003c\/p\u003e \u003cp\u003eIIA’s Global Technology Audit Guides and Guide to the Assessment of IT Risk series 351\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Documenting Accounting Information Systems\u003c\/b\u003e \u003cb\u003e358\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e12.1 Introduction 358\u003c\/p\u003e \u003cp\u003e12.2 Why Documentation is Important 359\u003c\/p\u003e \u003cp\u003e12.3 Primary Documentation Tools 362\u003c\/p\u003e \u003cp\u003eData Flow Diagrams 363\u003c\/p\u003e \u003cp\u003eDocument Flowcharts 368\u003c\/p\u003e \u003cp\u003eSystem Flowcharts 372\u003c\/p\u003e \u003cp\u003e12.4 Other Documentation Tools 377\u003c\/p\u003e \u003cp\u003eProgram Flowcharts 378\u003c\/p\u003e \u003cp\u003eDecision Tables and Decision Trees 379\u003c\/p\u003e \u003cp\u003eSoftware Tools for Graphical Documentation and SOX Compliance 381\u003c\/p\u003e \u003cp\u003e12.5 End-User Computing and Documentation 383\u003c\/p\u003e \u003cp\u003eThe Importance of End-User Documentation 383\u003c\/p\u003e \u003cp\u003ePolicies for End-User Computing and Documentation 385\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Developing and Implementing Effective Accounting Information Systems\u003c\/b\u003e \u003cb\u003e398\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e13.1 Introduction 398\u003c\/p\u003e \u003cp\u003e13.2 The Systems Development Life Cycle 399\u003c\/p\u003e \u003cp\u003eFour Stages in the Systems Development Life Cycle 399\u003c\/p\u003e \u003cp\u003eSystems Studies and Accounting Information Systems 401\u003c\/p\u003e \u003cp\u003e13.3 Systems Planning 401\u003c\/p\u003e \u003cp\u003ePlanning for Success 401\u003c\/p\u003e \u003cp\u003eInvestigating Current Systems 403\u003c\/p\u003e \u003cp\u003e13.4 Systems Analysis 403\u003c\/p\u003e \u003cp\u003eUnderstanding Organizational Goals 403\u003c\/p\u003e \u003cp\u003eSystems Survey Work 404\u003c\/p\u003e \u003cp\u003eData Analysis 406\u003c\/p\u003e \u003cp\u003eEvaluating System Feasibility 406\u003c\/p\u003e \u003cp\u003e13.5 Detailed Systems Design and Acquisition 408\u003c\/p\u003e \u003cp\u003eDesigning System Outputs, Processes, and Inputs 409\u003c\/p\u003e \u003cp\u003eThe System Specifications Report 412\u003c\/p\u003e \u003cp\u003eChoosing an Accounting Information System 413\u003c\/p\u003e \u003cp\u003eOutsourcing 416\u003c\/p\u003e \u003cp\u003e13.6 Implementation, Follow-Up, and Maintenance 417\u003c\/p\u003e \u003cp\u003eImplementation Activities 417\u003c\/p\u003e \u003cp\u003eManaging Implementation Projects 419\u003c\/p\u003e \u003cp\u003ePostimplementation Review 421\u003c\/p\u003e \u003cp\u003eSystem Maintenance 422\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Database Design\u003c\/b\u003e \u003cb\u003e434\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e14.1 Introduction 434\u003c\/p\u003e \u003cp\u003e14.2 An Overview of Databases 434\u003c\/p\u003e \u003cp\u003eWhat is a Database? 435\u003c\/p\u003e \u003cp\u003eSignificance of Databases 435\u003c\/p\u003e \u003cp\u003eStoring Data in Databases 437\u003c\/p\u003e \u003cp\u003eAdditional Database Issues 439\u003c\/p\u003e \u003cp\u003e14.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach 442\u003c\/p\u003e \u003cp\u003eStep 1—Identify Business and Economic Events 443\u003c\/p\u003e \u003cp\u003eStep 2—Identify Entities 444\u003c\/p\u003e \u003cp\u003eStep 3—Identify Relationships 444\u003c\/p\u003e \u003cp\u003eStep 4—Create Entity–Relationship Diagrams 445\u003c\/p\u003e \u003cp\u003eStep 5—Identify Attributes of Entities 446\u003c\/p\u003e \u003cp\u003eStep 6—Convert E-R Diagrams into Database Tables 447\u003c\/p\u003e \u003cp\u003e14.4 Normalization 449\u003c\/p\u003e \u003cp\u003eFirst Normal Form 449\u003c\/p\u003e \u003cp\u003eSecond Normal Form 450\u003c\/p\u003e \u003cp\u003eThird Normal Form 451\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 Organizing and Manipulating the Data in Databases\u003c\/b\u003e \u003cb\u003e462\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e15.1 Introduction 462\u003c\/p\u003e \u003cp\u003e15.2 Creating Database Tables in Microsoft Access 463\u003c\/p\u003e \u003cp\u003eDatabase Management Systems 463\u003c\/p\u003e \u003cp\u003eUsing Microsoft Access 463\u003c\/p\u003e \u003cp\u003eCreating Database Tables 464\u003c\/p\u003e \u003cp\u003eCreating Relationships 466\u003c\/p\u003e \u003cp\u003e15.3 Entering Data in Database Tables 468\u003c\/p\u003e \u003cp\u003eCreating Records 468\u003c\/p\u003e \u003cp\u003eEnsuring Valid and Accurate Data Entry 469\u003c\/p\u003e \u003cp\u003eTips for Creating Database Tables and Records 472\u003c\/p\u003e \u003cp\u003e15.4 Extracting Data from Databases: Data Manipulation Languages (DMLs) 473\u003c\/p\u003e \u003cp\u003eCreating Select Queries 473\u003c\/p\u003e \u003cp\u003eCreating Action Queries 477\u003c\/p\u003e \u003cp\u003eGuidelines for Creating Queries 478\u003c\/p\u003e \u003cp\u003eStructured Query Language (SQL) 478\u003c\/p\u003e \u003cp\u003eSorting, Indexing, and Database Programming 479\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 Database Forms and Reports\u003c\/b\u003e \u003cb\u003e490\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e16.1 Introduction 490\u003c\/p\u003e \u003cp\u003e16.2 Forms 490\u003c\/p\u003e \u003cp\u003eCreating Simple Forms 492\u003c\/p\u003e \u003cp\u003eUsing Forms for Input and Output Tasks 496\u003c\/p\u003e \u003cp\u003eSubforms: Showing Data from Multiple Tables 497\u003c\/p\u003e \u003cp\u003eConcluding Remarks about Forms 498\u003c\/p\u003e \u003cp\u003e16.3 Reports 498\u003c\/p\u003e \u003cp\u003eCreating Simple Reports 499\u003c\/p\u003e \u003cp\u003eCreating Reports with Calculated Fields 502\u003c\/p\u003e \u003cp\u003eCreating Reports with Grouped Data 504\u003c\/p\u003e \u003cp\u003eConcluding Remarks about Reports 506\u003c\/p\u003e \u003cp\u003eGlossary (Available online at http:\/\/www.wiley.com\/college\/simkin)\u003c\/p\u003e \u003cp\u003eIndex 516\u003c\/p\u003e \u003cp\u003e\u003cb\u003eMark G. Simkin\u003c\/b\u003e received his A.B. degree from Brandeis University and his M.B.A. and Ph.D. degrees from the University of California, Berkeley. Before assuming his present position of professor in the Department of Information Systems, University of Nevada, Professor Simkin taught in the Department of Decision Sciences at the University of Hawaii. He has also taught at California State University, Hayward, and the Japan America Institute of Decision Sciences, Honolulu; worked as a research analyst at the Institute of Business and Economic Research at the University of California, Berkeley; programmed computers at IBM's Industrial Development—Finance Headquarters in White Plains, New York; and acted as a computer consultant to business companies in California, Hawaii, and Nevada. Dr. Simkin is the author of more than 100 articles that have been published in journals such as \u003ci\u003eDecision Sciences, JASA, The Journal of Accountancy, Communications of the ACM, Interfaces, The Review of Business and Economic Research, Decision Sciences Journal of Innovative Education, Information Systems Control Journal,\u003c\/i\u003e and the \u003ci\u003eISACA Journal\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJames L. \"Jamey\" Worrell\u003c\/b\u003e received his B.S. (Accounting), M.Acc. (Information Systems), and Ph.D. (Management Information Systems) from Florida State University. He is a Certified Public Accountant (Florida), Certified Information Systems Auditor and Certified Internal Auditor. Before assuming his present position as Associate Professor in the Department of Accounting and Finance at the University of Alabama at Birmingham, Dr. Worrell spent over a decade in industry, serving as an auditor for the State of Florida, an IT auditor and information security consultant for PricewaterhouseCoopers, and Lead IT Internal Auditor for Raymond James Financial. A recipient of UAB's President's Award for Excellence in Teaching, Dr. Worrell has developed courses at the undergraduate and graduate levels in accounting information systems, internal auditing, IT governance, IT audit, and IT strategy\/management. His research has been published in journals such as \u003ci\u003eInternational Journal of Accounting Information Systems, Issues in Accounting Education, Information Technology and People,\u003c\/i\u003e and \u003ci\u003eInformation Technology and Management\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eArline A. Savage\u003c\/b\u003e received her B.Com., M.Com. (Accounting) and Ph.D. (Accounting) from the University of Port Elizabeth, South Africa. Before assuming her present position as Professor and Chair of the Department of Accounting and Finance at the University of Alabama at Birmingham, Dr. Savage was the Deloitte Faculty Fellow at the Orfalea College of Busines, California Polytechnic State University in San Lius Obispo. While on faculty at the Orfalea College of Business, Dr. Savage was awarded the Ernst \u0026amp; Young Leader in Ethics Award, the Fluor Corporation Excellence in Teaching Award, and the Ernst \u0026amp; Young Outstanding Educator Award. A Chartered Accountant in South Africa, Dr. Savage is a past-president of the Accounting Information Systems Educator Association, and served as the founding editor of \u003ci\u003eAIS Educator Journal.\u003c\/i\u003e Dr. Savage is the author of more than 40 articles published in journals such as \u003ci\u003eJournal of Information Systems, Issues in Accounting Education, Journal of Accounting Education,\u003c\/i\u003e and \u003ci\u003eAIS Educator Journal\u003c\/i\u003e.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988992180453,"sku":"NP9781119373667","price":107.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119373667.jpg?v=1761782345","url":"https:\/\/k12savings.com\/es\/products\/core-concepts-of-accounting-information-systems-isbn-9781119373667","provider":"K12savings","version":"1.0","type":"link"}