By James Hall

ISBN-10: 0324560893

ISBN-13: 9780324560893

The 6th variation of ACCOUNTING details structures offers thorough and updated insurance of accounting info structures and comparable applied sciences. It positive aspects an early presentation of transaction cycles, in addition to an emphasis on ethics, fraud, and the fashionable production atmosphere. The booklet makes a speciality of the desires and obligations of accountants as finish clients of platforms; structures designers; and auditors. This variation presents entire built-in insurance of Sarbanes-Oxley because it impacts inner controls and different proper themes laid low with this laws, in addition to reorganized dialogue of transaction cycles that make the stability among guide- and computer-based structures extra obvious.

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Extra resources for Accounting Information Systems, 6th Edition

Sample text

Effective quality control detects problems early to facilitate corrective action. Failure to do so may result in excessive waste of materials and labor. Maintenance keeps the firm’s machinery and other manufacturing facilities in running order. The manufacturing process relies on its plant and equipment and cannot tolerate breakdowns during peak production periods. Therefore, the key to maintenance is prevention—the scheduled removal of equipment from operations for cleaning, servicing, and repairs.

Much controversy exists among college faculty as to what should and should not be covered in the AIS course. To some extent, however, the controversy is being resolved through recent legislation. The Sarbanes-Oxley Act (SOX) of 2002 established new corporate governance regulations and standards for public companies registered with the Securities and Exchange Commission (SEC). This wide-sweeping legislation impacts public companies, their management, and their auditors. Of particular importance to AIS students is SOX’s impact on internal control standards and related auditing procedures.

Much can go wrong before the customer takes possession of the product. Excessive lags between the taking and filling of orders, incorrect shipments, or damaged merchandise can result in customer dissatisfaction and lost sales. Ultimately, success depends on filling orders accurately in the warehouse, packaging goods correctly, and shipping them quickly to the customer. Personnel Competent and reliable employees are a valuable resource to a business. The objective of the personnel function is to effectively manage this resource.

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Accounting Information Systems, 6th Edition by James Hall

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