TY  - BOOK
AU  - Turner,Leslie
AU  - Weickgenannt,Andrea
AU  - Copeland,Mary Kay
TI  - Accounting information systems: controls and processes 
SN  - 9781119989486
AV  - HF5679 .T87 2023
U1  - 657.0285 23
PY  - 2023///
CY  - Hoboken, NJ
PB  - Wiley
KW  - Accounting
KW  - Data processing
N1  - Includes index; Introduction to AIS – Foundational concepts of the AIS – Fraud, Ethics, and Internal Control – Internal Controls and risks in IT systems –IT Governance – Enterprise Resource Planning (ERP) systems – Auditing Information Technology-Based Processes – Revenue and Cash collection Processes and Controls – Expenditures Processes and Controls-Purchases – Expenditures Processes and Controls-Payroll and Fixed Assets – Conversion Processes and Controls – Administrative Processes and Controls – Data and Databases – E-Commerce, E-Business, and Digital Transformation
N2  - "Organizations have many different business processes, such as completing a sale, purchasing raw materials, paying employees, and paying vendors. Each business process has either a direct or an indirect effect on the financial status of the organization. For example, completing a sale directly increases cash or other assets, while paying employees directly reduces cash or increases liabilities. Purchasing new, efficient equipment also directly affects assets and/or liability accounts; yet this transaction is also expected to indirectly increase sales and assets, as it provides for increased productivity and an expanded customer base. As business processes occur, the accounting information system must capture and record the related accounting information. All of the possible business processes would be too numerous to list"--
ER  -