Accounting Information System (Textbook Series of Accounting in the 21st Century)

Author: Xue Zuyun
Publisher:
Publish Date: 2003-08-04
Features: This textbook aims to introduce the basic concepts and theoretical framework of accounting information systems, the structure and usage methods of various subsystems, the construction and management of accounting information systems, as well as issues related to computer auditing. It also introduces the general usage methods of mainstream accounting software from the perspective of accountants, with the goal of providing students with a comprehensive and complete understanding of the issues involved in accounting information systems and equipping them with certain practical operational skills. Accounting information systems is not only a highly practical course but also an interdisciplinary one, as well as a course that integrates accounting theory, methods, and practice. Through the study of this course, students can learn to understand and think about accounting issues from the perspective of information technology development; apply information technology to enrich and develop accounting theory and its application methods; enable the realization and completion of accounting's accounting and management functions in a networked environment; and correctly evaluate the efficiency and effectiveness of accounting information systems, and so on. The textbook consists of fifteen chapters. Chapters 1 and 2 are the foundational part, introducing the basic knowledge of accounting information systems, including computer system knowledge, an overview of information technology, and the fundamental principles of accounting information development; Chapters 3 to 10 are the application part, introducing the internal structure and practical operations of accounting information systems in a modular manner, including data flow, subsystem structure, code setup, daily transaction processing, and system maintenance; Chapters 11 to 15 are the expansion part, covering topics such as the implementation and management of accounting information systems, the security and risk prevention of information systems, Enterprise Resource Planning (ERP), and information technology auditing.