Accounting Information Systems 7th Edition Hall Test Bank

Ideal for understanding the accounting information systems and related technologies you’ll use in your business career, Hall’s ACCOUNTING INFORMATION SYSTEMS, 7th Edition includes an emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. This edition provides complete integrated coverage of Sarbanes-Oxley as it effects internal controls and other relevant topics affected by this legislation, as well as reorganized discussion of transaction cycles that make the balance between manual- and computer-based systems more apparent.

Table contents:

Part I Overview of Accounting Information Systems

1(150)

The Information System: An Accountant’s Perspective

3(38)

The Information Environment

4(11)

What Is a System?

5(2)

An Information Systems Framework

7(2)

AIS Subsystems

9(1)

A General Model for AIS

10(4)

Acquisition of Information Systems

14(1)

Organizational Structure

15(9)

Business Segments

15(1)

Functional Segmentation

16(3)

The Accounting Function

19(1)

The Information Technology Function

20(4)

The Evolution of Information System Models

24(7)

The Manual Process Model

24(1)

The Flat-File Model

25(2)

The Database Model

27(1)

The REA Model

28(3)

Enterprise Resource Planning Systems

31(1)

The Role of the Accountant

31(2)

Accountants as Users

32(1)

Accountants as System Designers

32(1)

Accountants as System Auditors

32(1)

Summary

33(8)

Introduction to Transaction Processing

41(70)

An Overview of Transaction Processing

42(2)

Transaction Cycles

42(2)

Accounting Records

44(9)

Manual Systems

44(6)

The Audit Trail

50(1)

Computer-Based Systems

51(2)

Documentation Techniques

53(14)

Data Flow Diagrams and Entity Relationship Diagrams

53(4)

System Flowcharts

57(7)

Program Flowcharts

64(3)

Record Layout Diagrams

67(1)

Computer-Based Accounting Systems

67(7)

Differences between Batch and Real-Time Systems

68(1)

Alternative Data Processing Approaches

69(2)

Batch Processing Using Real-Time Data Collection

71(3)

Real-Time Processing

74(1)

Data Coding Schemes

74(5)

A System without Codes

74(2)

A System with Codes

76(1)

Numeric and Alphabetic Coding Schemes

76(3)

Summary

79(1)

Appendix

80(31)

Ethics, Fraud, and Internal Control

111(40)

Ethical Issues in Business

112(5)

Business Ethics

112(1)

Computer Ethics

112(4)

Sarbanes-Oxley Act and Ethical Issues

116(1)

Fraud and Accountants

117(11)

Definitions of Fraud

117(1)

The Fraud Triangle

118(1)

Financial Losses from Fraud

119(1)

The Perpetrators of Frauds

120(2)

Fraud Schemes

122(6)

Internal Control Concepts and Techniques

128(9)

SAS 78/COSO Internal Control Framework

132(5)

Summary

137(14)

Part II Transaction Cycles and Business Processes

151(244)

The Revenue Cycle

153(64)

The Conceptual System

154(16)

Overview of Revenue Cycle Activities

154(6)

Sales Return Procedures

160(3)

Cash Receipts Procedures

163(3)

Revenue Cycle Controls

166(4)

Physical Systems

170(1)

Manual Systems

171(6)

Sales Order Processing

171(3)

Sales Return Procedures

174(1)

Cash Receipts Procedures

174(3)

Computer-Based Accounting Systems

177(13)

Automating Sales Order Processing with Batch Technology

177(1)

Keystroke

178(2)

Edit Run

180(1)

Update Procedures

180(1)

Reengineering Sales Order Processing with Real-Time Technology

180(1)

Transaction Processing Procedures

180(2)

General Ledger Update Procedures

182(1)

Advantages of Real-Time Processing

183(1)

Automated Cash Receipts Procedures

183(2)

Reengineered Cash Receipts Procedures

185(1)

Point-of-Sale (POS) Systems

185(1)

Daily Procedures

185(2)

End-of-Day Procedures

187(1)

Reengineering Using EDI

187(1)

Reengineering Using the Internet

188(1)

Control Considerations for Computer-Based Systems

188(2)

PC-Based Accounting Systems

190(1)

PC Control Issues

190(1)

Summary

191(1)

Appendix

192(25)

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

217(48)

The Conceptual System

218(12)

Overview of Purchases and Cash Disbursements Activities

218(7)

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