Computerized accounting

Author: Ouyang Dianping
Publisher:
Publish Date: 2003-02-01
Features: This book can serve as a textbook for students majoring in accounting, auditing, financial management, enterprise management, and information systems in higher education institutions. It can also be used as a learning resource for accounting, auditing, enterprise management professionals, and information system developers. The book is adaptable for students at the junior college, undergraduate, and graduate levels. It provides an in-depth yet accessible explanation of the fundamental concepts, principles, methods, and techniques of computerized accounting information systems (CAIS), as well as their analysis and design. In response to the rapid development of information technology and the globalization of the economy, the book introduces new technologies and future trends in CAIS. It also discusses the event-driven information system architecture as a solution to the "accounting information island" problem.
This book breaks away from the traditional approach of focusing on the development methods and design processes of CAIS. Instead, it takes the integration of accounting and computer science as the starting point, begins with fundamental theories, and introduces CAIS in the context of the evolution of information technology. The emphasis is placed on enhancing students' analytical and problem-solving skills. Each accounting subsystem begins with an analysis of actual business processes, leading to the derivation of a logical model on the computer, and establishes a comprehensive overview of system analysis and design. The book is divided into 17 chapters, with a novel structure that facilitates practical implementation. It includes numerous exercises and discussion questions.
The book is accompanied by a self-developed multimedia teaching CD-ROM for computerized accounting practice, which includes comprehensive hands-on exercises and case studies. Additionally, Chapter 17 provides a systematic introduction to the development and implementation of the teaching system, as well as programming techniques.