By Nancy A. Bagranoff, Mark G. Simkin, Carolyn Strand Norman Ph.D. CPA
This crucial textual content presents a powerful origin to accountants via delivering concise, common insurance of middle subject matters. Newly up to date and revised, this 11th variation has been reorganized to bolster its flexibility. increased assurance is gifted on Sarbanes-Oxley, Cobit model four, XBRL, and of threat and governance. for instance sections spotlight how the suggestions are utilized within the box. a number of selection questions on the finish of the chapters support toughen the cloth. An up to date database bankruptcy additionally presents hands-on guide in Microsoft entry. Accountants could be in a position to use this data to successfully make the most of the proper info method for his or her wishes.
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Extra resources for Core Concepts of Accounting Information Systems
In this chapter, we concentrate on computer hardware (in the next three sections of the chapter) and software (in the final section). But you should remember that these items must interact with all the other system components to create successful AISs. 1 CPA Crossings is a small consulting company in Rochester, Minnesota, that provides IT services to both CPA firms and the organizations they serve. ’’1 THE IMPORTANCE OF INFORMATION TECHNOLOGY TO ACCOUNTANTS Although it may be tempting to dismiss ‘‘information technology’’ as more important to computer people than accountants, this would be a mistake.
Thottam, Jyoti. ‘‘Inside Business: What Can America Make’’ Time Magazine (January 12, 2004), pp. 77 ff. Tie, Robert. ‘‘XBRL: It’s Unstoppable,’’ Journal of Accountancy (August 2005), Vol. 200, Iss. 2, pp. 32–35. Vardi, Nathan. ‘‘Auditing Arafat’’ Forbes Magazine, Vol. 171, No. 6 (March 17, 2003) pp. 49–51. Willis, Mike. ‘‘XBRL and Data Standardization: Transforming the Way CPAs Work,’’ Journal of Accountancy, Vol. 199, Iss. 3 (March 2005), pp. 80–81. ANSWERS TO TEST YOURSELF 1. a 2. c 3. c 4. c 5.
1-9. This chapter described several career opportunities available to students who combine a study of accounting with course work in accounting information systems, information systems, and/or computer science. Can you think of other jobs where these skill sets would be desirable? 1-10. This chapter stressed the importance of information technology for understanding how accounting information systems operate. But is this the only skill valued by employers? How important do you think ‘‘analytical thinking skills’’ or ‘‘writing skills’’ are?