Accounting Information System

Author: Zhang Ruijun
Publisher:
Publish Date: 2004-01-01
Features: This book is primarily designed as a teaching material for undergraduate students majoring in accounting, finance, and auditing at universities, providing guidance on the application of information technology in accounting work, research, and the use of accounting information systems. The textbook has the following characteristics:
1. While absorbing and drawing inspiration from advanced design ideas and concepts of accounting information systems (AIS) from abroad, it integrates China's economic environment and specific accounting system requirements. It combines information technology with accounting theory, reflecting the practical and theoretical characteristics of a Chinese-style accounting information system.
2. It highlights the impact of information technology on accounting, elaborating on the design methods and fundamental theories of accounting information systems in both domestic and international contexts under the information technology environment. This helps students understand and master how accounting functions are implemented and completed in an IT environment and fosters their ability to view accounting through the lens of IT development.
3. Applying the concept of business process reengineering, the book analyzes and explains the business processes, data files, and overall structures of specific subsystems such as accounting, sales and collections, purchasing and payments, and inventory management. This enables students to deeply understand and master the role of accounting information systems in an IT environment, how IT supports real-time and dynamic business processes, and the fundamental principles and methods of collecting, processing, storing, and outputting accounting data in the procurement, sales, and inventory capital management process. It also cultivates students' ability to use analytical and design tools in an IT environment to accurately describe the accounting data and information processing processes of different enterprises at different times, laying a solid foundation for improving, optimizing, or restructuring rational accounting processes.
4. From the perspective of developing and improving accounting information systems, it incorporates key contents of management accounting into the framework of accounting information systems, laying a solid foundation for continuously improving and innovating accounting and management methods.
5. It advocates the use of case-based teaching, integrating cases conducted through field research and written by the authors, as well as other valuable cases into the textbook. While explaining the theory of accounting information systems, it combines successful cases for case-based teaching, enabling students to integrate theory with practice and correctly understand and evaluate accounting information systems. Accounting information systems is both an interdisciplinary course and one with strong theoretical, methodological, and practical foundations, making it relatively challenging to learn. To help students truly grasp and excel in this course, the book is accompanied by a laboratory textbook (general ledger and financial statements) and an accounting information system teaching software CD (including general ledger, purchasing, payments, inventory, sales, collections, and financial statements) to assist in teaching and experimentation.