[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-115157-en":3,"doc-seo-115157-105":31,"detail-sidebar-cat-0-en-105":93},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},115157,962085662650,"Jiven","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",8,"Research & Report","Accounting Information Systems - Sixteenth Edition","Accounting Information Systems (Sixteenth Edition) presents a structured, learning-focused view of how information systems support accounting processes and organizational decision-making. It covers conceptual foundations, including transaction processing, enterprise resource planning, and systems documentation techniques, then extends to data analytics with relational databases and data transformation. The book addresses control requirements for fraud, security, confidentiality, privacy, and processing integrity, before detailing applications across revenue, expenditure, production, and payroll cycles. It also develops the REA data model through database design.","Accounting Information Systems  \nMarshall B. Romney  \nProfessor Emeritus, Brigham Young University  \nPaul John Steinbart  \nProfessor Emeritus, Arizona State University  \nScott L. Summers Brigham Young University  \nDavid A. Wood Brigham Young University  \nSIXTEENTH EDITION  \nppbig/123RF  \nStephen VanHorn/Shutterstock  \nFuzzBones/Shutterstock  \nCover Image by Nattapon Kongbunmee/Alamy Stock Vector.  \nPlease contact [https://support.pearson.com/getsupport/s/contactsupport with any queries on this](https://support.pearson.com/getsupport/s/contactsupport with any queries on this) content.  \nMicrosoft and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published as part of the services for any purpose. All such documents and related graphics are provided“as is” without warranty of any kind. Microsoft and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all warranties and conditions of merchantability, whether express, implied or statutory, fitness for a particular purpose, title and non-infringement. In no event shall Microsoft and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from the services.  \nThe documents and related graphics contained herein could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Microsoft and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time. Partial screen shots may be viewed in full within the software version specified.  \nMicrosoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. This book isnot sponsored or endorsed by or affiliated with the Microsoft Corporation.  \nCopyright © 2024, 2021, 2018 by Pearson Education, Inc. or its affiliates, 221 River Street, Hoboken, NJ 07030. All Rights Reserved. Manufactured in the United States of America. This publication is protected by copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise. For information regarding permissions, request forms, and the appropriate contacts within the Pearson Education Global Rights and Permissions department, please visit [www.pearsoned.com/permissions/](www.pearsoned.com/permissions/) .  \nAcknowledgments of third-party content appear on the appropriate page within the text.  \nPEARSON and MYLAB are exclusive trademarks owned by Pearson Education, Inc. or its affiliates in the U.S. and/or other countries.  \nUnless otherwise indicated herein, any third-party trademarks, logos, or icons that may appear in this work are the property of their respective owners, and any references to third-party trademarks, logos, icons, or other trade dress are for demonstrative or descriptive purposes only. Such references are not intended to imply any sponsorship, endorsement, authorization, or promotion of Pearson’s products by the owners of such marks, or any relationship between the owner and Pearson Education, Inc., or its affiliates, authors, licensees, or distributors.  \nLibrary of Congress Cataloging-in-Publication Data  \nControl Number: 2023948086  \n$PrintCode  \nISBN-10: 0-13-809949-9  \nISBN-13: 978-0-13-809949-7  \nPearson’s Commitment to Accessibility  \nAccessibility  \nWe are committed to providing products that are fully accessible to all learners. As per Pearson’s guidelines for accessible educational Web media, we test and retest the capa","cbCaihfz4nROzsZR","https://ap.wps.com/l/cbCaihfz4nROzsZR","pdf",13999867,10,1,857,"English","en",105,"# Preface\n# Conceptual Foundations of Accounting Information Systems\n## Chapter 1 Accounting Information Systems: An Overview\n## Chapter 2 Overview of Transaction Processing and Enterprise Resource Planning Systems\n## Chapter 3 Systems Documentation Techniques\n# Data Analytics\n## Chapter 4 Relational Databases\n## Chapter 5 Introduction to Data Analytics in Accounting\n## Chapter 6 Transforming Data\n## Chapter 7 Data Analysis and Presentation\n# Control of Accounting Information Systems\n## Chapter 8 Fraud and Errors\n## Chapter 9 Computer Fraud and Abuse Techniques\n## Chapter 10 Control and Accounting Information Systems\n## Chapter 11 Controls for Information Security\n## Chapter 12 Confidentiality and Privacy Controls\n## Chapter 13 Processing Integrity and Availability Controls\n# Accounting Information Systems Applications\n## Chapter 14 The Revenue Cycle: Sales to Cash Collections\n## Chapter 15 The Expenditure Cycle: Purchasing to Cash Disbursements\n## Chapter 16 The Production Cycle\n## Chapter 17 The Human Resources Management and Payroll Cycle\n## Chapter 18 General Ledger and Reporting System\n# The REA Data Model\n## Chapter 19 Database Design Using the REA Data Model","[{\"question\":\"What topics are covered in the early chapters of Accounting Information Systems?\",\"answer\":\"The early sections introduce the overview of accounting information systems, transaction processing and ERP systems, and systems documentation techniques.\"},{\"question\":\"How does the book treat data analytics in an accounting context?\",\"answer\":\"It explains relational databases, introduces data analytics in accounting, covers transforming data, and discusses data analysis and presentation.\"},{\"question\":\"What internal control areas are addressed for Accounting Information Systems?\",\"answer\":\"The book covers fraud and errors, computer fraud and abuse techniques, control and information systems, information security controls, confidentiality and privacy controls, and processing integrity and availability controls.\"}]","Accounting Information Systems - Sixteenth Edition | PDF",1785469252,2160,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":88,"head_meta":90,"extra_data":92,"updated_unix":29},"accounting-information-systems-sixteenth-edition","",{"@graph":37,"@context":87},[38,55,70],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,52],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":51},"https://docshare.wps.com/document/research-report/",3,{"item":53,"name":13,"@type":44,"position":54},"https://docshare.wps.com/document/accounting-information-systems-sixteenth-edition/115157/",4,{"url":53,"name":13,"@type":56,"author":57,"headline":13,"publisher":59,"fileFormat":62,"inLanguage":24,"description":14,"dateModified":63,"datePublished":64,"encodingFormat":62,"isAccessibleForFree":65,"interactionStatistic":66},"DigitalDocument",{"name":9,"@type":58},"Person",{"url":42,"name":60,"@type":61},"DocShare","Organization","application/pdf","2026-08-25","2026-07-31",true,{"@type":67,"interactionType":68,"userInteractionCount":20},"InteractionCounter",{"@type":69},"ViewAction",{"@type":71,"mainEntity":72},"FAQPage",[73,79,83],{"name":74,"@type":75,"acceptedAnswer":76},"What topics are covered in the early chapters of Accounting Information Systems?","Question",{"text":77,"@type":78},"The early sections introduce the overview of accounting information systems, transaction processing and ERP systems, and systems documentation techniques.","Answer",{"name":80,"@type":75,"acceptedAnswer":81},"How does the book treat data analytics in an accounting context?",{"text":82,"@type":78},"It explains relational databases, introduces data analytics in accounting, covers transforming data, and discusses data analysis and presentation.",{"name":84,"@type":75,"acceptedAnswer":85},"What internal control areas are addressed for Accounting Information Systems?",{"text":86,"@type":78},"The book covers fraud and errors, computer fraud and abuse techniques, control and information systems, information security controls, confidentiality and privacy controls, and processing integrity and availability controls.","https://schema.org",{"og:url":53,"og:type":89,"og:title":13,"og:site_name":60,"og:description":14},"article",{"robots":91,"canonical":53},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":94},[95,99,103,107,112,117,122,125,130,133,136],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":96,"show_sort_weight":97,"slug":98},"Story & Novel",90,"story-novel",{"id":48,"doc_module":4,"doc_module_name":47,"category_name":100,"show_sort_weight":101,"slug":102},"Literature",80,"literature",{"id":54,"doc_module":4,"doc_module_name":47,"category_name":104,"show_sort_weight":105,"slug":106},"Exam",70,"exam",{"id":108,"doc_module":4,"doc_module_name":47,"category_name":109,"show_sort_weight":110,"slug":111},5,"Comic",60,"comic",{"id":113,"doc_module":4,"doc_module_name":47,"category_name":114,"show_sort_weight":115,"slug":116},6,"Technology",50,"technology",{"id":118,"doc_module":4,"doc_module_name":47,"category_name":119,"show_sort_weight":120,"slug":121},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":123,"slug":124},30,"research-report",{"id":126,"doc_module":4,"doc_module_name":47,"category_name":127,"show_sort_weight":128,"slug":129},9,"Religion & Spirituality",20,"religion-spirituality",{"id":128,"doc_module":4,"doc_module_name":47,"category_name":131,"show_sort_weight":128,"slug":132},"World Cup","world-cup",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":134,"show_sort_weight":20,"slug":135},"Lifestyle","lifestyle",{"id":137,"doc_module":4,"doc_module_name":47,"category_name":138,"show_sort_weight":108,"slug":139},19,"General","general"]