Core Concepts of Accounting Information Systems, 12th Edition

PREFACE

Information technologies affect every aspect of accounting, and as technologies advance, so does our accounting profession! For example, accountants no longer spend much of their day footing ledgers and making hand calculations. Today, accountants use the many helpful functions in spreadsheet software and update or change calculations instantly. And increasingly, the Internet continues to change the way accountants work.

Because most accounting systems are computerized, accountants must understand software and information systems to turn data into financial information and develop and evaluate internal controls. Business and auditing failures continue to force the profession to emphasize internal controls and to rethink the state of assurance services. As a result, the subject of accounting information systems (AIS) continues to be a vital component of the accounting profession.

The purpose of this book is to help students understand basic AIS concepts. Exactly what comprises these AIS concepts is subject to some interpretation, and is certainly changing over time, but most accounting professionals believe that it is the knowledge that accountants need for understanding and using information technologies and for knowing how an accounting information system gathers and transforms data into useful decision-making information. In this edition of our textbook, we include the core concepts of Accounting Information Systems indicated by chapter in the table below. The book is ...