Hurt's Accounting Information Systems takes a fresh new approach that puts judgment and critical thinking, not technology, at the heart of the AIS course. Using a conversational writing style appealing to students, Hurt presents AIS as an art as much as a science: students learn that many situations may have more than one “correct” response, and that their own creativity and judgment are their best assets in dealing with AIS issues. The book's content is also unique, merging the traditional topics such as transaction cycles, internal controls and systems documentation with cutting-edge coverage of ASPs, computer crime, and an overview of auditing. The text, end-of-chapter exercises and assessment tools are all competency-based, distilling knowledge to its essential elements and then encouraging students to use those essential elements to think for themselves.

Table of Contents

Part One: Introduction and Basic Concepts
Chapter 1: Role and Purpose of Accounting Information Systems
Chapter 2: Transaction Processing In the Accounting Information System
Chapter 3: Professionalism and Ethics
Chapter 4: Internal Controls

Part Two: Information Technology and Systems Modeling Techniques
Chapter 5: Flowcharting
Chapter 6: Data Flow Diagramming
Chapter 7: Information Technology Part Three: Business Processes
Chapter 8: Sales / Collection Process
Chapter 9: Acquisition / Payment Process
Chapter 10: Other Business Processes

Part Four: Other Topics in Accounting Information Systems
Chapter 11: Application Service Providers
Chapter 12: Professional Certifications
Chapter 13: Event-Driven Accounting Information Systems
Chapter 14: Computer Crime and Information Technology Security
Chapter 15: XBRL
Chapter 16: Decision Making Models and Knowledge Management
Chapter 17: E-Business and Enterprise Resource Planning Systems
Chapter 18: Auditing and Evaluating the Accounting Information Systems