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Accounting Information Systems, 10/E
Marshall B. Romney, Brigham Young University
Paul J. Steinbart, Arizona State University

ISBN-10: 0131475916
ISBN-13: 9780131475915

Publisher: Prentice Hall
Copyright: 2006
Format: Cloth; 832 pp
Published: 03/29/2005

This item has been replaced by Accounting Information Systems, 11/E .

For a first course in Accounting Information Systems or for a general introduction for advanced AIS courses and Information Systems courses.

 

The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS.  Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.

 

 

For a first course in Accounting Information Systems or for a general introduction for advanced AIS courses and Information Systems courses.

 

The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS.  Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.

 

Q: Would you like to use a book that will support the exact way that you teach your course?

 

A: Romney/Steinbart is intentionally written in a modular fashion so that you can easily reorder chapters to suit your course, and create a topical emphasis of your choosing.

 

Flexible, modular Table of Contents

~Emphasize what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.

 

OTHER KEY POINTS OF DIFFERENTIATION

 

Q: How do you keep up with all of the changes in this fast moving field?

 

A: Romney/Steinbart consistently leads the way in taking current practice and incorporating it into their textbook.

 

 Sarbanes Oxley & SECTION 404 now covered in the controls chapters.

~Keeps students informed and up-to-date with the most current events and issues in accounting, and how they affect the design and operation of accounting systems.

 

New chapter on computer security.

~Full chapter coverage provides a broad introduction to all dimensions of this vitally important and rapidly changing topic.

 

Selected problems in transaction cycle chapters reference recent articles in the Journal of Accountancy.

~Encourages students to become familiar with the wealth of resources provided by the AICPA and to begin to regularly read the Journal of Accountancy. In addition it provides students an opportunity to enhance their Excel and Access skills.

 

Q: What do you do to get students to actually apply the concepts they are learning about?

 

A: Romney/Steinbart provides a series of features aimed at getting students to see how this material can actually be used by companies. 

 

Integrated cases. Each chapter begins with an integrative case, based on a fictional company, that introduces the chapter’s key concepts and topics. This case is integrated throughout the chapter, and a description of how the issues are resolved is provided in the summary and case conclusion.

~Helps students see how to apply concepts.

 

Focus boxes and real-world examples. Each chapter includes one to four focus boxes which summarize articles describing how specific companies are using the latest IT developments to improve their AIS. Numerous real-world examples, featuring both large and small companies in a variety of industries, have also been added to each chapter.

 

Q: Where do you come up with material to help students actually practice what they are learning in lecture and in the textbook?

 

A: Romney/Steinbart provides a deep, rich set of material (problems, cases, and more) to help you assess your students, or allow them to assess themselves (individually or in groups). 

 

Comprehensive example review cases in many chapters, with solutions.

~Students see step-by-step how to solve a “problem” that differs from the example presented in the chapter.

 

Explanations to chapter quiz solutions.

~Designed to improve learning by explaining why the answer is correct, and why other foils are incorrect. This follows the same pedagogy utilized by the new computer based CPA exam.

 

On-line Support. Any student or instructor using AIS 10/e has FREE access to Prentice Hall’s content-rich, text-supported Web site at  http://wps.prenhall.com/bp_romney_ais_10/. Each text chapter is supplemented with an on-line study guide with immediate feedback, current news articles supported with exercises and activities, Internet exercises, PowerPoint slides, and more. Students can also access Prentice Hall’s on-line tutor for additional help.

 

AIS in Action section to enhance student learning. Each chapter concludes with a section called “AIS in Action.” This includes a short multiple-choice quiz that students can take to test their understanding of fundamental concepts. The answers to the quiz are also provided, along with detailed explanations of why a particular choice is the correct answer to the problem. Some chapters present a comprehensive review case with a detailed explanation of its solution.

 

End-of-chapter discussion cases and problems. The end-of-chapter material is designed to help students develop and test their knowledge. It includes discussion questions and problems that integrate material from various parts of the chapter. Many problems were developed from reports in current periodicals. Other problems were selected from the various professional examinations, including the CPA, CMA, CIA, and SMAC exams.

 

New chapter on computer security.  

~Full chapter coverage provides a broad introduction to all dimensions of this vitally important topic.

 

Revised and reorganized chapter on computer controls. Stresses the AICPA’s Trust Services Framework to discuss computer controls in relation to their objectives in ensuring systems reliability (a) Confidentiality (b) Privacy (c) Integrity of Process in (d) Availability.

There are many frameworks for talking about computer systems controls. The authors discuss two important ones:  COSO and COBIT. They stress the AICPA’s Trust Services framework because it is organized around the objectives of controls, not when or where in the processing cycle they are applied.

 

Completely reorganized coverage of REA—All the REA material has been pulled out of the cycle chapters and consolidated into three chapters in a new section of the book.

1.      The first chapter (15) introduces the REA data model and concentrates solely on how to draw REA diagrams for an individual transaction cycle.

2.      The second chapter (16) explains how to integrate multiple REA diagrams. It also explains how to implement an REA model as a set of tables in a relational database. Finally, it demonstrates how to query a database designed using the REA data model to derive financial statements and other types of managerial reports.

3.      The third chapter (17) explores advanced REA topics: the payroll, production, and financing transaction cycles; sales of services; renting instead of purchasing; etc.

~Students now proceed step-by-step across three chapters learning incrementally how to develop REA models. Each chapter is short enough to be covered in a week or less, and having all REA material in one section makes it easier for students to understand. It also facilitates teaching the transaction cycles without having to skip over or explain the REA material that used to be in them.

 

Restructured and improved REA notation—Uses the graphical crow’s feet notation style.

~Students will become accustomed to a notation they are very likely to encounter in business. Many database design software tools employ the graphical notation; even Visio provides it . The graphical diagrams are intuitive, easy to understand, and totally unambiguous. Compare the new Figure 17-9 to Figure 15-5 in the 9th edition.

 

Updated and streamlined the transaction cycle chapters.

~Removal of REA material makes the chapter shorter and more concise. Examples and discussion are updated to reflect the most current practices.

 

New Pedagical Features:

  • Comprehensive example review cases in many chapters, with solutions.

    • Students see step-by-step how to solve a “problem” that differs from the example presented in the chapter. This should increase learning and make it easier to work the homework problems.

  • Explanations to chapter quiz solutions.

    • Designed to improve learning by explaining why the correct answer is correct, and why the other foils are incorrect.

  • New problems in each chapter designed to provide practical application of concepts.

    • Several problems in transaction cycle chapters provide students an opportunity to enhance their Excel and Access skills. These problems reference recent articles in the Journal of Accountancy and that are archived on the AICPA web site. This encourages students to become familiar with the wealth of resources provided by the AICPA and to begin to regularly read the Journal of Accountancy.

I. CONCEPTUAL FOUNDATIONS.

 

1. Accounting Information Systems: An Overview.

 

2. Overview of Business Process.

 

3. Systems Development and Documentation Techniques.

 

4. Relational Databases.

 

II. CONTROL AND AUDIT OF ACCOUNTING INFORMATION SYSTEMS.

 

5. Computer Fraud and Security.

 

6. Control and Accounting Information Systems.

 

7. Computer-based Information Systems Control I.

 

8. Computer-based Information Systems Control II.

 

9. Auditing of Computer-Based Information Systems.

 

III. ACCOUNTING INFORMATION SYSTEMS APPLICATIONS.

 

10. The Revenue Cycle: Sales and Cash Collections.

 

11. The Expenditure Cycle: Purchasing and Cash Distributions.

 

12. The Production Cycle.

 

13. The Human Resources Management and Payroll Cycle.

 

14. General Ledger and Reporting System.

 

IV. Data Modeling.

15. Database Design Using the REA data model

16. Implementing an REA model in a relational database

17. Special topics in REA modeling

V. THE SYSTEMS DEVELOPMENT PROCESS.

 

18. Introduction to Systems Development and Systems Analysis.

 

19. AIS Development Strategies.

 

20. Systems Design, Implementation, and Operation.

 

    For undergraduate and graduate courses in AIS.

     

    The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS.  Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.

  • 0136015182Accounting Information Systems, 11/E
    Romney & Steinbart
    © 2009 | Prentice Hall | Cloth; 832 pages | Instock
    ISBN-10: 0136015182 | ISBN-13: 9780136015185
    Brief Description | Buy from myPearsonStore

For Accounting Information Systems


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