Table of Contents
Chapter 1:
Accounting Information Systems and Packages .................... Error! Bookmark not defined.
Learning Objectives: .................................................................................. Error! Bookmark not defined.
Accounting Information Systems............................................................... Error! Bookmark not defined.
Online Accounting Systems ....................................................................... Error! Bookmark not defined.
Accounting Software ................................................................................. Error! Bookmark not defined.
Module Descriptions .............................................................................. Error! Bookmark not defined.
Market Leaders .......................................................................................... Error! Bookmark not defined.
Selecting Accounting Software .................................................................. Error! Bookmark not defined.
Write-Up Software ................................................................................. Error! Bookmark not defined.
Compliance Software ............................................................................. Error! Bookmark not defined.
Compliance Software ............................................................................. Error! Bookmark not defined.
Tax Preparation Software .......................................................................... Error! Bookmark not defined.
Market Leaders ...................................................................................... Error! Bookmark not defined.
Audit Software ........................................................................................... Error! Bookmark not defined.
Auditing Audit Software ........................................................................ Error! Bookmark not defined.
Spreadsheets............................................................................................... Error! Bookmark not defined.
Major Players ......................................................................................... Error! Bookmark not defined.
Web-Based Accounting Systems ............................................................... Error! Bookmark not defined.
Implementing Web-based Accounting Systems .................................... Error! Bookmark not defined.
Extensible Business Reporting Language (XBRL).................................... Error! Bookmark not defined.
How Companies Create XBRL Statements ........................................... Error! Bookmark not defined.
Applications of XBRL ........................................................................... Error! Bookmark not defined.
Chapter 1 Review Questions ...................................................................... Error! Bookmark not defined.
Chapter 2:
Computer Software in Managerial Accounting...................... Error! Bookmark not defined.
Learning Objectives: .................................................................................. Error! Bookmark not defined.
Activity-Based Costing (ABC) Software ................................................... Error! Bookmark not defined.
Cash Flow Forecasting Software ............................................................... Error! Bookmark not defined.
Forecasting and Statistical Software .......................................................... Error! Bookmark not defined.
Templates ............................................................................................... Error! Bookmark not defined.
Add-ins ................................................................................................... Error! Bookmark not defined.
Stand-Alone Programs ........................................................................... Error! Bookmark not defined.
Budgeting and Planning software .............................................................. Error! Bookmark not defined.
Project Planning and Management ............................................................ Error! Bookmark not defined.
Linear Programming .............................................................................. Error! Bookmark not defined.
A Caveat................................................................................................. Error! Bookmark not defined.
Selecting a Software Package .................................................................... Error! Bookmark not defined.
Checklist ................................................................................................ Error! Bookmark not defined.
Chapter 2 Review Questions ...................................................................... Error! Bookmark not defined.
Chapter 3: Information Security and Data Protection ............................... Error! Bookmark not defined.
Learning Objectives: .................................................................................. Error! Bookmark not defined.
Computer System Failures ......................................................................... Error! Bookmark not defined.
Establishing a Security Policy ................................................................... Error! Bookmark not defined.
Physical Security and Data Security .......................................................... Error! Bookmark not defined.
Wires and Cables ................................................................................... Error! Bookmark not defined.
Destroying Data ..................................................................................... Error! Bookmark not defined.
Environmental Considerations ............................................................... Error! Bookmark not defined.
Maintenance and Preventive Care.......................................................... Error! Bookmark not defined.
Water Alert Systems .............................................................................. Error! Bookmark not defined.
Static Electricity ..................................................................................... Error! Bookmark not defined.
Humidity Control ................................................................................... Error! Bookmark not defined.
Fire Protection ........................................................................................ Error! Bookmark not defined.
Hardware Security ................................................................................. Error! Bookmark not defined.
Software Development Security ............................................................ Error! Bookmark not defined.
Password Security .................................................................................. Error! Bookmark not defined.
Audit Trail.................................................................................................. Error! Bookmark not defined.
The Security Administrator........................................................................ Error! Bookmark not defined.
Disaster Recovery ...................................................................................... Error! Bookmark not defined.
Contingency Planning ................................................................................ Error! Bookmark not defined.
Legal Issues................................................................................................ Error! Bookmark not defined.
Chapter 3 Review Questions ...................................................................... Error! Bookmark not defined.
Chapter 4: The Accountant and the Networked Environment .................. Error! Bookmark not defined.
Learning Objectives: .................................................................................. Error! Bookmark not defined.
Client/Servers............................................................................................. Error! Bookmark not defined.
Changing Technology ................................................................................ Error! Bookmark not defined.
Cloud Computing ....................................................................................... Error! Bookmark not defined.
Things to Consider Before Moving to Cloud-Based Services ............... Error! Bookmark not defined.
Specific applications and examples ....................................................... Error! Bookmark not defined.
Future Trends ......................................................................................... Error! Bookmark not defined.
Network and Internet Security Concerns ................................................... Error! Bookmark not defined.
Network Security ................................................................................... Error! Bookmark not defined.
Internet Security Threats ........................................................................ Error! Bookmark not defined.
Different Types of Internet Threats ....................................................... Error! Bookmark not defined.
Chapter 4 Review Questions ...................................................................... Error! Bookmark not defined.
Chapter 5: The Accountant and Database Management Systems ............ Error! Bookmark not defined.
Learning Objectives: .................................................................................. Error! Bookmark not defined.
Database Security....................................................................................... Error! Bookmark not defined.
Database Types and Terminology.............................................................. Error! Bookmark not defined.
Classification.......................................................................................... Error! Bookmark not defined.
Object Databases .................................................................................... Error! Bookmark not defined.
Distributed Database Management Systems .......................................... Error! Bookmark not defined.
Hierarchical Databases........................................................................... Error! Bookmark not defined.
Multimedia Databases ............................................................................ Error! Bookmark not defined.
Multidimensional Databases .................................................................. Error! Bookmark not defined.
Data Warehousing .................................................................................. Error! Bookmark not defined.
Data Marts.............................................................................................. Error! Bookmark not defined.
Data Modeling ....................................................................................... Error! Bookmark not defined.
Link Analysis ......................................................................................... Error! Bookmark not defined.
Knowledge Discovery ............................................................................ Error! Bookmark not defined.
Market Based Analysis .......................................................................... Error! Bookmark not defined.
Memory-Based Reasoning ..................................................................... Error! Bookmark not defined.
Data Mining ........................................................................................... Error! Bookmark not defined.
Fuzzy Search .......................................................................................... Error! Bookmark not defined.
Online Analytical Processing ................................................................. Error! Bookmark not defined.
Online Transaction Processing............................................................... Error! Bookmark not defined.
Genetic Algorithms ................................................................................ Error! Bookmark not defined.
Decision Trees ....................................................................................... Error! Bookmark not defined.
Personal Information Agents ................................................................. Error! Bookmark not defined.
Chapter 5 Review Questions ...................................................................... Error! Bookmark not defined.
Chapter 6: Information Systems and Financial Analysis .......................... Error! Bookmark not defined.
Learning Objectives: .................................................................................. Error! Bookmark not defined.
Evaluating Technical Investments ............................................................. Error! Bookmark not defined.
What are the Types of Investment Projects? .......................................... Error! Bookmark not defined.
What are the Features of Investment Projects? ...................................... Error! Bookmark not defined.
Understanding the Concept of Time Value of Money ........................... Error! Bookmark not defined.
How Do You Measure Investments in Technology? ................................. Error! Bookmark not defined.
1. Payback Period................................................................................... Error! Bookmark not defined.
2. Net Present Value .............................................................................. Error! Bookmark not defined.
3. Internal Rate of Return....................................................................... Error! Bookmark not defined.
How Do Income Taxes Affect Investment Decisions? .............................. Error! Bookmark not defined.
How to Calculate After-Tax Cash Flows ............................................... Error! Bookmark not defined.
How Does MACRS Affect Investment Decisions? ................................... Error! Bookmark not defined.
What to Know About the Cost of Capital .................................................. Error! Bookmark not defined.
Cost of Debt ........................................................................................... Error! Bookmark not defined.
Cost of Common Stock .......................................................................... Error! Bookmark not defined.
Cost of Retained Earnings...................................................................... Error! Bookmark not defined.
Measuring the Overall Cost of Capital .................................................. Error! Bookmark not defined.
Lease-Purchase Decisions .......................................................................... Error! Bookmark not defined.
Economic Feasibility Study for a New Information System ..................... Error! Bookmark not defined.
Summary .................................................................................................... Error! Bookmark not defined.
Chapter 6 Review Questions ...................................................................... Error! Bookmark not defined.
Review Question Answers .......................................................................... Error! Bookmark not defined.
Glossary ...................................................................................................... Error! Bookmark not defined.
Index ........................................................................................................... Error! Bookmark not defined.
Exam Score Sheet………………………………………………………………………………………..113
CPE Exam.................................................................................................. Error! Bookmark not defined.