Accounting information systems / Henry Taylor.

Includes bibliographical references and index.

Overview of AIS -- Management information systems -- Documenting information systems -- PC-based accounting systems -- The accounts payable and cash disbursement -- Systems development phases -- Accounting and business intelligence -- Financial accountancy -- Internal audit role -- The role of management accounting.

"An accounting information system (AIS) is a system that a business uses to collect, store, manage, process, retrieve, and report its financial data. This data can then be used by accountants, consultants, business analysts, managers, chief financial officers (CFOs), auditors, regulators, and tax agencies. Specially trained accountants work in-depth with an AIS to ensure the highest level of accuracy in a company's financial transactions and record-keeping. They make financial information easily available to those who legitimately need access to it while keeping that data intact and secure. An accounting information system tracks all accounting and business activity for a company. It generally consist of six primary components: people, procedures and instructions, data, software, information technology infrastructure, and internal controls. This is a complete and indispensable guide for students and researchers in accounting and accounting information systems, academics and students seeking convenient access to an unfamiliar area, as well as established researchers seeking a single repository on the current debates and literature in the field." -- Back cover