000			02652cam a22003498i 4500
001			22782961
003			Urbe University
005			20250106143757.0
008			220908s2023 nju 001 0 eng
010			_a 2022043543
020			_a9781119989486 _q(paperback)
040			_aDLC _beng _erda _cDLC
042			_apcc
050	0	0	_aHF5679 _b.T87 2023
082	0	0	_a657.0285 _223
100	1		_aTurner, Leslie _q(Leslie D.), _eauthor.
245	1	0	_aAccounting information systems : _bcontrols and processes / _cLeslie Turner, Andrea Weickgenannt, Mary Kay Copeland.
250			_aFifth edition.
260			_aHoboken, NJ , _bWiley : _c2023
263			_a2212
300			_axxxii, 556 pages : _billustrations (black & white) ; _c25 cm
500			_aIncludes index.
505			_aIntroduction 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
520			_a"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"--
650		0	_aAccounting _xData processing.
700	1		_aWeickgenannt, Andrea, _eauthor.
700	1		_aCopeland, Mary Kay, _eauthor.
776	0	8	_iOnline version: _aTurner, Leslie. _tAccounting information systems _bFifth edition. _dHoboken, NJ : Wiley, 2023 _z9781119989493 _w(DLC) 2022043544
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c562 _d562