Home > Accounting Information Systems > Accounting Information Systems: Understanding Business Processes

Accounting Information Systems: Understanding Business Processes

Accounting Information Systems: Understanding Business Processes is the second edition of the only local (Australian) textbook available to students who are required to study a subject on accounting information systems. Due to the converging role of accounting and information systems in business, students are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes.

As today’s business world is governed by the recommendations of Sarbanes-Oxley and the accounting profession rebuilds its confidence with various stakeholders, the need for quality information and robust accounting information systems to paramount to an organisations ability to manage operations, make investment decisions, strategically plan, grow the business, and report accurately about financial performance.

Part 1

1. Introduction

Part 2 Systems characteristics and considerations

2. Business processes
3. Database Concepts
4. Database Concepts II
5. Systems documentation
6. Enterprise information systems
7. Internal Control overview
8. Internal controls II

Part 3 Systems in action

9. Transaction cycle – the revenue cycle
10. Transaction cycle – the expenditure cycle
11. Transaction cycle – the production cycle
12. Transaction cycle – human resource and payroll cycle
13. Transaction cycle – the general ledger and financial reporting cycle

Part 4 Systems issues

14. Systems development
15. Auditing of accounting information systems
16. Ethics, fraud and computer crime


Robert L. Hurt, Accounting Information Systems (Powerpoint slides), Mcgraw-hill, http://highered.mcgraw-hill.com/sites/0073195553/student_view0/index.html

Brett Considine, 2010, Accounting Information Systems: Understanding Business Processes, 3rd Edition, Wiley http://au.wiley.com/WileyCDA/WileyTitle/productCd-1742165559,descCd-tableOfContents.html

George H. Bodnar and William S. Hopwood, 2010, Accounting Information Systems, Prentice Hall, http://www.pearsonhighered.com/educator/product/Accounting-Info-Systems/9780136097129.page

Romney, M. And Steinbast, P. 2009 Accounting Information Systems, Prentice Hall, Eleventh edition.

AS 8015-2005 Corporate Governance of Information & Communication Technology

Dawson, J. And Grant, D. 1995 A Pocket Guide to Essay Writing, Swan Press, Curtin University, second edition.

Hunton, J. E., Bryant, S. M., and Bagranoff, N. A. 2004 Core Concepts of Information Technology Auditing, John Wiley & Sons Inc.

ISO/IEC 38500:2008 The IT Governance Standard

IT Governance Institute (ITGI) 2007 COBIT 4.1

IFAC, 2003 International Education Guideline 11 (IEG 11) Information Technology for Professional Accountants.

IFAC, 2007 International Education Practice Statement (IEPS2) Information Technology for Professional Accountants.

Weber, R. 1999 Information Systems Control and Audit, Prentice Hall.

Online Resources

CSI/FBI 2005 Computer Crime and Security Survey available at:http://www.cpppe.umd.edu/Bookstore/Documents/2005CSISurvey.pdf

Guide to Writing Essays and Other Projects (A comprehensive guide to writing essays, written in a step-by-step, user-friendly format), available at the University of York http://www.york.ac.uk/depts/arch/ugrad/bos/essays.htm

How to write more simply, Available at Emerald (publisher): http://info.emeraldinsight.com/authors/guides /simply.htm?PHPSESSID=l604q8uu02jfa674cfk7sj7nk5&

Referencing: How does it work? (Videos) Available at Örebro University Library: http://tuba.bth.se/stora/Writing/reference/

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