Includes index.

I. Introduction -- II. Tools and Techniques -- III. Computerized Information System --IV. Development of Information Systems -- V. Control of Information Systems -- VI. Applications and Transaction Cycles.

The need for a new textbook on accounting information systems has been apparent for some time. Our own teaching experience, which involves a range of existing texts, and our discussion with other instructors in the field have indicated a general level of dissatisfaction despite the increasing number of available books.
This dissatisfaction stems at least in part from disagreement about what should be included in a course in accounting systems. Whereas in highly structured courses, such as Intermediate Accounting, there is a wide measure of agreement on course content, the content of "the systems course" has typically been left to the discretion of the instructor and reflects his or her special interests and background. As a result, some instructors stress the basics of information processing- files, forms, procedures, and so on while others emphasize modern developments in computerized systems. Some instructors stress systems development, while others stress controls and auditing.
Some instructors are conceptually oriented and stress general principles, while others are "nuts and bolts" oriented and stress the practical approach. The available books reflect these different approaches and often do not provide the material for a balanced
course.