Accounting Information Systems

A Practitioner Emphasis

In contrast to traditional accounting systems textbooks that assume an organization will develop its own accounting system and, therefore, emphasize systems development, this textbook gives students the theoretical foundation and skills they will need to conduct a requirements analysis, search for a commercial solution, and successfully implement the software package selected. Accounting systems in this textbook are events-driven, encompassing the capture and processing of all events (financial and non-financial) required to construct the financial reports that are necessary for managing an organization and for meeting its external reporting requirements. Special emphasis is given to the reporting requirements of accounting systems, as well as control activities typically found in the generic business processes.