Accounting Books

1431 products


  • 15 in stock

    £453.63

  • Taylor & Francis Ltd Depreciation and Capital Maintenance RLE Accounting 14 Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £130.06

  • Taylor & Francis Four Classics on the Theory of DoubleEntry Bookkeeping RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £105.00

  • Taylor & Francis Estimating the Economic Rate of Return From Accounting Data RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £135.00

  • Taylor & Francis Ltd The Continuing Debate Over Depreciation Capital and Income RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £142.50

  • Taylor & Francis Ltd Accounting Theory Routledge Library Editions Accounting

    15 in stock

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    15 in stock

    £128.25

  • Taylor & Francis Ltd Studies in Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £175.75

  • Taylor & Francis Ltd Twentieth Century Accounting Thinkers RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £145.00

  • Taylor & Francis Ltd Accounting Methodology and the Work of R J Chambers RLE Accounting 36 Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £135.00

  • Taylor & Francis Ltd History and Survey of Accountancy RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £135.00

  • Taylor & Francis Ltd International Group Accounting RLE Accounting Issues in European Harmonization Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £118.75

  • Taylor & Francis A New Approach to Management Accounting History RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £130.06

  • 15 in stock

    £84.99

  • Taylor & Francis Ltd Ecology Sustainable Development and Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £150.00

  • Taylor & Francis Ltd The Evolution of Behavioral Accounting Research RLE Accounting An Overview Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £130.06

  • Taylor & Francis Ltd Perspectives on Accounting and Finance in China RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £62.58

  • Taylor & Francis Ltd Economic Accounting RLE Accounting Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £87.39

  • Taylor & Francis Ltd Accounting History 19761986 RLE Accounting An Anthology 12 Routledge Library Editions Accounting

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    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £175.00

  • 15 in stock

    £48.73

  • 15 in stock

    £145.00

  • 15 in stock

    £87.39

  • Taylor & Francis Ltd Legal Regulation of British Company Accounts 18361900 RLE Accounting Volume 1 Routledge Library Editions Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £87.39

  • Taylor & Francis Ltd Accounting for Business

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £61.99

  • Taylor & Francis Ltd Sage Accounts Made Simple Made Simple Computing

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £18.46

  • Taylor & Francis Ltd Fundamentals of Risk Management for Accountants and Managers Tools and Techniques

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £73.14

  • Taylor & Francis Leading the Economic Risorgimento

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £155.00

  • Taylor & Francis Multinational Enterprises and Transparent Tax Reporting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £135.00

  • Taylor & Francis Ltd The Routledge Handbook of Accounting in Asia

    15 in stock

    Book SynopsisAs the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries.This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, NepTable of ContentsPrefaceSection I Financial Accounting and Reporting:1. Development of Financial Reporting Standards and Practices in Indonesia2. Transparency at the Crossroads: Contemporary Accountancy in Korea3. Adoption of Fair Value Accounting and Its Implementation in China4. Development of Accounting and Financial Reporting Practices in The Islamic Republic of PakistanSection II Management Accounting5. Management Accounting in Japan: Current Practices6. Development of Management Accounting Practices in Indonesia7. Evolution and Development of Management Accounting Practices in Thailand 8. Development of Management Accounting in Sri Lanka Section III Auditing and Accounting Professionalization9. Auditing Standards and Practice in China: an Overview of the Development in Past Two Decades 10. Development of Accounting Profession in Cambodia11. Development of Accounting Professionalization in TaiwanSection IV Governmental and Public Sector Accounting12. The Evolution and Reforms of Governmental Accounting in China13. Accounting for Governments and Organizations in the Public Sector in India14. Public Sector Accounting Practices and Reforms in NepalSection V Accounting education15. Accounting Education in Japan16. Accounting Education in SingaporeSection VI Accounting Development in Asian Emerging Economies 17. Recent Development of Accounting and Reporting Practices in Vietnam18. Accounting Development in Bangladesh19. Accounting Environment in Cambodia20. Development of Accounting Practices in Mongolia

    15 in stock

    £215.00

  • Taylor & Francis Ltd Business History

    15 in stock

    Book SynopsisThe evolution of business history offers some radical ways forward for a discipline which is rich in potential. This shortform book offers an expert overview of how the field has relevance for contemporary business studies as well as the social sciences more broadly, as well as practitioners interested in historical perspectives.This book not only provides a comprehensive review of how the discipline of business history has evolved over the last century, but it also lays out an agenda for the next decade. Focusing specifically on the three pillars' of research, teaching and practical impact, the authors have outlined how while the first has flourished across many continents, the latter two are struggling to overcome significant challenges associated with how the discipline is perceived, especially in the social sciences. A solution is proposed that would involve academics working more closely with practitioners, thereby increasing the discipline's credibility across key stakeTrade Review"This short volume is ...wise, experienced, and fairly balanced..." Leslie Hannah, Economic History ReviewTable of Contents1. Introduction 2. A history of business history 3. Business history and the ‘historic turn’ 4. Business history in social science journals 5. Business history, international business and strategy scholarship 6. Teaching history in business and management schools 7. Business history: impact? 8. Conclusions: whither business history?

    15 in stock

    £62.58

  • Taylor & Francis Ltd The Routledge Companion to Fair Value in

    15 in stock

    Book SynopsisThe concept of fair value marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings.Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguTrade Review'Fair value is a central notion in accounting practice, research and standard setting. This book, whose chapters are authored by top-notch accountants and academics, rolls over each of these dimensions to provide an authoritative and comprehensive analysis of the state-of-art and future developments in this area. I think it is a ‘must’ for those interested in fair value accounting.' — Salvador Carmona, Rector, IE University, Spain. Past President of the European Accounting Association and past editor of the European Accounting Review. 'Perhaps no issue in accounting has been as controversial as fair value. Written from the unique perspectives of leading scholars around the world, this collection explores its far reaching implications for managers, regulators, and the stability of financial markets. An engaging and accessible foray into the complex world of fair value accounting.' — Karen Nelson, Texas Christian University, USA Table of Contents1. Does the usage of fair values increase systemic risks? 2. Fair Value and the Conceptual Framework 3. Fair Value Accounting: A Standard Setting Perspective 4. Have the standard setters gone too far, or not far enough, with fair value accounting? 5. Shareholder value, financialization and accounting regulation: making sense of fair value adoption in the European union 6. Measuring Fair Value when Markets Malfunction: Evidence from the Financial Crisis 7. Fair Value Accounting in Financial Institutions 8. Bank Risk Management – and Fair Value Accounting 9. The Use of Fair Value Accounting in Risk Management in Non-Financial Firms 10. The History of the Fair Value Term and its Measurements 11. The "fairness" of fair value accounting: marking-to-market, marking-to-model, and financial reporting management 12. Let the Fox Guard the Henhouse: How Relaxing the Three-Level Fair Value Hierarchy Increases the Reliability of Fair Value Estimates 13. Fair Value Accounting -A Manager’s Perspective 14. Tax Related Implications of Fair Value Accounting 15. Fair Value Accounting and Executive Compensation 16. Fair value and the formation of financial market prices through ignorance and hazard 17. Fair Value Accounting: China Experience 18. Fair Values and Family Firms

    15 in stock

    £215.00

  • Taylor & Francis Ltd Depreciation and Capital Maintenance RLE

    15 in stock

    Book SynopsisOf the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single machine'. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects. Table of ContentsIntroduction. Part 1: Theory of Depreciation: Single Machine 1. A Late Nineteenth Century Contribution to the Theory of Depreciation Richard P. Brief 2. A General Mathematical Theory of Depreciation Harold Hotelling 3. Depreciation, Cost Allocation and Investment Decisions Hector R. Anton Part 2: Theory of Depreciation: Composite Plant 4. Annual Survey of Economic Theory: The Theory of Depreciation Gabriel A. D. Preinreich Part 3: Depreciation Multiplier 5. The Depreciation Multiplier P. de Wolff 6. On the Convergence of Periodic Reinvestments by an Amount Equal to Depreciation Yuji Ijiri Part 4: Depreciation and Capital Maintenance: Hick’s Views 7. Hicks on Accounting Richard P. Brief 8. The Measurement of Capital John Richard Hicks 9. The Concept of Income in Relation to Taxation and to Business management John Richard Hicks.

    15 in stock

    £43.99

  • Cambridge University Press Adventure Education An Introduction

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £25.64

  • Cambridge University Press Judgment and DecisionMaking Research in Accounting and Auditing

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £97.85

  • Cambridge University Press Accounting as Social and Institutional Practice 24 Cambridge Studies in Management Series Number 24

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £31.90

  • Cambridge University Press Accounting and Science

    15 in stock

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    15 in stock

    £31.90

  • Cambridge University Press Accounting Principles for Lawyers

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £117.80

  • Cambridge University Press Productivity Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £32.29

  • Cambridge University Press Productivity Accounting

    15 in stock

    a huge range and FREE tracked UK delivery on ALL orders.

    15 in stock

    £104.50

  • MIT Press Ltd Entrepreneurial Finance and Accounting for

    Out of stock

    Book SynopsisFinancial aspects of launching and operating a high-tech company, including risk analysis, business models, U.S. securities law, financial accounting, tax issues, and stock options, explained accessibly.This book offers an accessible guide to the financial aspects of launching and operating a high-tech business in such areas as engineering, computing, and science. It explains a range of subjects—from risk analysis to stock incentive programs for founders and key employees—for students and aspiring entrepreneurs who have no prior training in finance or accounting.The book begins with the rigorous analysis any prospective entrepreneur should undertake before launching a business, covering risks associated with a new venture, the reasons startup companies fail, and the stages of financing. It goes on to discuss business models and their components, business plans, and exit planning; forms of business organization, and factors to consider in choosing one; equit

    Out of stock

    £108.55

  • Using QuickBooks Online for Accounting 2024

    Cengage Learning, Inc Using QuickBooks Online for Accounting 2024

    20 in stock

    Book SynopsisMaster QuickBooks Online Accountant (QBOA) at your own pace with the unique self-directed learning approach in Owen's QUICKBOOKS ONLINE FOR ACCOUNTING, 7th EDITION. This edition focuses exclusively on QBOA, allowing you to refine skills while reviewing your understanding of financial accounting, reporting and analysis tools. You will learn how accounting information is created and used to make key decisions. Updates introduce the latest features of QBOA, including the ability to create more than one company. New instructions provide more convenient access to your work through a student portal. Clear instructions, real examples and manageable assignments reinforce accounting skills as you practice using the QBOA application. You will learn how to set up QBOA to record business events, generate financial statements, and communicate critical information to business owners, investors and creditors. Strengthen skills you will use for business success with this valuable resource.Table of Contents1. An Introduction to QuickBooks Online Using the Sample Company. 2. An Overview of QuickBooks Online Using a Case Assigned by Your Instructor. 3. Setting Up a New Company: Establishing a Chart of Accounts, Beginning Balances, Customers, Vendors, and Products/Services. 4. Recording Operating Activities: Sales and Cash Receipts. 5. Recording Operating Activities: Purchases and Cash Payments. 6. Recording Investing and Financing Activities. 7. Recording Payroll. 8. Establishing Budgets and Preparing Bank Reconciliations. 9. Analysis and Recording of Adjusting Entries. 10. Preparing Financial Statements and Reports.

    20 in stock

    £172.49

  • Financial Peace Revisited

    Penguin Putnam Inc Financial Peace Revisited

    10 in stock

    Book Synopsis

    10 in stock

    £25.50

  • SingleFamily Builder Compensation Study 2017

    BuilderBooks SingleFamily Builder Compensation Study 2017

    Book SynopsisSalary, bonus, and benefit data for 39 jobs across the industry. The Single-Family Builder Compensation Study, 2017 Edition was conducted in July 2017 by the NAHB Housing Policy and Economics Group. It collected data on compensation and benefits for 39 common positions at single-family home building companies.

    £111.75

  • £26.36

  • North River Press Throughput Accounting

    Out of stock

    Book Synopsis

    Out of stock

    £999.99

  • John Wiley & Sons Inc Financial Accounting Theory and Analysis

    2 in stock

    Book Synopsis

    2 in stock

    £96.75

  • 2017 Valuation Handbook  U.S. Industry Cost of

    John Wiley & Sons Inc 2017 Valuation Handbook U.S. Industry Cost of

    10 in stock

    Book SynopsisEnsure that you''re using the most up-to-date data available: Buy the 2017 Valuation Handbook U.S. Industry Cost of Capital + Quarterly PDF Updatestogether!The most recent cost of capital data for approximately 180 U.S. industries, identified by Standard Industrial Classification (SIC) codeThe 2017 Valuation Handbook U.S. Industry Cost of Capital provides valuation professionals with the same type of rigorous industry-level analysis previously published in the green-cover Morningstar/IbbotsonCost of Capital Yearbook (now discontinued).The2017 Valuation Handbook U.S. Industry Cost of Capitalprovides up to eight cost of equity capital and weighted average cost of capital (WACC) estimates foreach of the U.S. industries covered in the book, plus capital structure, valuation (trading) multiples, sales, markTable of ContentsAcknowledgements xiii Introduction 1 Methodology 5 Calculations of Industry Financial Statistics 24 Appendices Industry Data Exhibits

    10 in stock

    £351.50

  • John Wiley & Sons Inc Core Concepts of Accounting Information Systems

    10 in stock

    Book SynopsisTable of ContentsChapter 1 Accounting Information Systems and the Accountant 1 1.1 Introduction: Why Study Accounting Information Systems? 1 1.2 Careers in Accounting Information Systems 2 Traditional Accounting Career Opportunities 2 Systems Consulting 2 Fraud Examiner or Forensic Accountant 3 Information Technology Auditing and Security 4 Predictive Analytics 5 1.3 Accounting and IT 6 Financial Accounting 6 Managerial Accounting 9 Auditing 12 Taxation 14 1.4 What are Accounting Information Systems? 14 Accounting Information Systems 14 The Role of Accounting Information Systems in Organizations 18 1.5 What’s New in Accounting Information Systems? 19 Cloud Computing—Impact for Accountants 19 Corporate Responsibility Reporting 20 Suspicious Activity Reporting 21 Forensic Accounting, Governmental Accountants, and Terrorism 22 Corporate Scandals and Accounting 22 Chapter 2 Accounting on the Internet 32 2.1 Introduction 32 2.2 The Internet and World Wide Web 33 Internet Addresses and Software 33 Intranets and Extranets 34 The World Wide Web, HTML, and IDEA 35 Groupware, Electronic Conferencing, and Blogs 35 Social Media and its Value to Accountants 36 2.3 XBRL—Financial Reporting on the Internet 37 XBRL Instance Documents and Taxonomies 38 The Benefits and Drawbacks of XBRL 38 The Current Status of XBRL 40 2.4 Electronic Business 41 e-Accounting 41 Retail Sales 42 E-Payments, E-Wallets, and Virtual Currencies 43 B2C, B2B, and C2C E-Commerce 46 Electronic Data Interchange 47 Cloud Computing 48 2.5 Privacy and Security on the Internet 51 Identity Theft and Privacy 51 Security 53 Spam, Phishing, Spoofing, and Ransomware 53 Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54 Data Encryption 57 Digital Signatures and Digital Time Stamping 58 Chapter 3 Information Technology and AISs 69 3.1 Introduction 69 3.2 The Importance of Information Technology to Accountants 70 Six Reasons 70 The Top 10 Information Technologies 71 3.3 Input, Processing, and Output Devices 72 Input Devices 72 Central Processing Units 78 Output Devices 80 3.4 Secondary Storage Devices 81 Magnetic (Hard) Disks 82 CD-ROMs, DVDs, and Blu-Ray Discs 83 Flash Memory 84 Image Processing and Record Management Systems 84 3.5 Data Communications and Networks 85 Communication Channels and Protocols 85 Local and Wide Area Networks 86 Client/Server Computing 89 Wireless Data Communications 90 Cloud Computing 93 3.6 Computer Software 93 Operating Systems 93 Application Software 94 Programming Languages 95 Chapter 4 Accounting and Data Analytics 109 4.1 Introduction 109 4.2 Big Data 110 Volume 110 Velocity 110 Variety 111 Veracity 112 4.3 Analyzing Data 112 Data Procurement 113 Data Provisioning 115 Data Analysis 116 Presentation 117 4.4 Enabling Technologies and Tools 118 Data Access 118 Analysis and Data Visualization Tools 121 4.5 Data Analytics and the Accounting Profession 123 Tax Accounting 123 Managerial Accounting 124 Assurance and Compliance 125 Chapter 5 Integrated Accounting and Enterprise Software 134 5.1 Introduction 134 5.2 Integrated Accounting Software 135 Small Business Accounting Software 136 Mid-Range and Large-Scale Accounting Software 138 Specialized Accounting Information Systems 138 5.3 Enterprise-Wide Information Systems 139 Enterprise System Functionality 140 The Architecture of Enterprise Systems 142 Business Processes and ERP Systems 145 Benefits and Risks of Enterprise Systems 145 5.4 Selecting a Software Package 149 When is a New AIS Needed? 149 Selecting the Right Software 149 Chapter 6 Introduction to Internal Control Systems and Risk Management 163 6.1 Introduction 163 Definition of Internal Control 164 Internal Control Systems 165 6.2 COSO Internal Control—Integrated Framework 165 2013 COSO Report 165 6.3 Enterprise Risk Management 169 COSO ERM Introduction 169 2004 ERM Framework 169 2017 ERM Framework 171 Risk Governance and Culture 172 Risk, Strategy, and Objective Setting 173 Risk in Execution 174 Risk Information, Communication, and Reporting 174 Monitoring Enterprise Risk Management Performance 175 6.4 Examples of Control Activities 175 Good Audit Trail 175 Sound Personnel Policies and Procedures 175 Separation of Duties 177 Physical Protection of Assets 179 6.5 Monitoring Internal Control Systems 183 Reviews of Operating Performance 183 COSO Guidance on Monitoring 183 Operating Performance vs. Monitoring 183 COBIT 5 184 6.6 Types of Controls 186 Preventive Controls 186 Detective Controls 187 Corrective Controls 187 Discerning Between Preventive, Detective, and Corrective Controls 187 6.7 Evaluating Controls 188 Requirements of the Sarbanes–Oxley Act 188 Cost–Benefit Analysis 188 A Risk Matrix 190 Chapter 7 Computer Controls for Organizations and Accounting Information Systems 200 7.1 Introduction 200 7.2 Enterprise-Level Controls 201 Risk Assessment and Security Policies 202 Designing a Security Policy 202 Integrated Security for the Organization 203 7.3 General Controls for Information Technology 204 Access to Data, Hardware, and Software 204 Personnel Policies to Protect Systems and Data 209 Additional Policies to Protect Systems and Data 211 7.4 Application Controls for Transaction Processing 217 Input Controls 218 Processing Controls 221 Output Controls 223 Chapter 8 Accounting Information Systems and Business Processes: Part I 234 8.1 Introduction 234 8.2 Business Process Fundamentals 235 Overview of the Financial Accounting Cycle 235 Coding Systems 236 8.3 Collecting and Reporting Accounting Information 237 Designing Reports 238 From Source Documents to Output Reports 239 8.4 The Sales Process 241 Objectives of the Sales Process 242 Inputs to the Sales Process 243 Outputs of the Sales Process 246 8.5 The Purchasing Process 247 Objectives of the Purchasing Process 247 Inputs to the Purchasing Process 250 Outputs of the Purchasing Process 251 8.6 Current Trends in Business Processes 254 Business Process Outsourcing (BPO) 254 Business Process Management Software 256 Chapter 9 Accounting Information Systems and Business Processes: Part II 266 9.1 Introduction 266 9.2 The Resource Management Process 267 Human Resource Management 267 Fixed-Asset Management 270 9.3 The Production Process 272 Objectives of the Production Process 272 Inputs to the Production Process 277 Outputs of the Production Process 278 9.4 The Financing Process 279 Objectives of the Financing Process 279 Inputs to the Financing Process 281 Outputs of the Financing Process 281 9.5 Business Processes in Special Industries 282 Professional Service Organizations 283 Not-for-Profit Organizations 283 Health Care Organizations 285 9.6 Business Process Reengineering 287 Why Reengineering Sometimes Fails 288 Chapter 10 Cybercrime, Fraud, and Ethics 296 10.1 Introduction 296 10.2 Cybercrime and Fraud 297 Distinguishing between Cybercrime and Fraud 297 Cybercrime Legislation 300 Cybercrime Statistics 303 10.3 Examples of Cybercrime 304 Compromising Valuable Information 304 Hacking 305 Denial of Service 307 10.4 Preventing and Detecting Cybercrime and Fraud 309 Enlist Top-Management Support 309 Increase Employee Awareness and Education 309 Assess Security Policies and Protect Passwords 310 Implement Controls 311 Identify Computer Criminals 312 Maintain Physical Security 313 Recognize the Symptoms of Employee Fraud 314 Use Data-Driven Techniques 316 Employ Forensic Accountants 316 10.5 Ethical Issues, Privacy, and Identity Theft 317 Ethical Issues and Professional Associations 317 Meeting the Ethical Challenges 318 Privacy 319 Company Policies with Respect to Privacy 320 Identity Theft 320 Chapter 11 Information Technology Auditing 329 11.1 Introduction 329 11.2 The Audit Function 330 Internal versus External Auditing 330 Information Technology Auditing 331 Evaluating the Effectiveness of Information Systems Controls 335 11.3 The Information Technology Auditor’s Toolkit 337 Auditing Software 337 People Skills 340 11.4 Auditing Computerized Accounting Information Systems 340 Testing Computer Programs 341 Validating Computer Programs 342 Review of Systems Software 343 Validating Users and Access Privileges 344 Continuous Auditing 345 11.5 Information Technology Auditing Today 347 Information Technology Governance 347 The Sarbanes–Oxley Act of 2002 347 Auditing Standard No. 2201 (AS 2201) 349 ISACA Information Technology Assurance Framework 350 IIA’s Global Technology Audit Guides and Guide to the Assessment of IT Risk series 351 Chapter 12 Documenting Accounting Information Systems 358 12.1 Introduction 358 12.2 Why Documentation is Important 359 12.3 Primary Documentation Tools 362 Data Flow Diagrams 363 Document Flowcharts 368 System Flowcharts 372 12.4 Other Documentation Tools 377 Program Flowcharts 378 Decision Tables and Decision Trees 379 Software Tools for Graphical Documentation and SOX Compliance 381 12.5 End-User Computing and Documentation 383 The Importance of End-User Documentation 383 Policies for End-User Computing and Documentation 385 Chapter 13 Developing and Implementing Effective Accounting Information Systems 398 13.1 Introduction 398 13.2 The Systems Development Life Cycle 399 Four Stages in the Systems Development Life Cycle 399 Systems Studies and Accounting Information Systems 401 13.3 Systems Planning 401 Planning for Success 401 Investigating Current Systems 403 13.4 Systems Analysis 403 Understanding Organizational Goals 403 Systems Survey Work 404 Data Analysis 406 Evaluating System Feasibility 406 13.5 Detailed Systems Design and Acquisition 408 Designing System Outputs, Processes, and Inputs 409 The System Specifications Report 412 Choosing an Accounting Information System 413 Outsourcing 416 13.6 Implementation, Follow-Up, and Maintenance 417 Implementation Activities 417 Managing Implementation Projects 419 Postimplementation Review 421 System Maintenance 422 Chapter 14 Database Design 434 14.1 Introduction 434 14.2 An Overview of Databases 434 What is a Database? 435 Significance of Databases 435 Storing Data in Databases 437 Additional Database Issues 439 14.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach 442 Step 1—Identify Business and Economic Events 443 Step 2—Identify Entities 444 Step 3—Identify Relationships 444 Step 4—Create Entity–Relationship Diagrams 445 Step 5—Identify Attributes of Entities 446 Step 6—Convert E-R Diagrams into Database Tables 447 14.4 Normalization 449 First Normal Form 449 Second Normal Form 450 Third Normal Form 451 Chapter 15 Organizing and Manipulating the Data in Databases 462 15.1 Introduction 462 15.2 Creating Database Tables in Microsoft Access 463 Database Management Systems 463 Using Microsoft Access 463 Creating Database Tables 464 Creating Relationships 466 15.3 Entering Data in Database Tables 468 Creating Records 468 Ensuring Valid and Accurate Data Entry 469 Tips for Creating Database Tables and Records 472 15.4 Extracting Data from Databases: Data Manipulation Languages (DMLs) 473 Creating Select Queries 473 Creating Action Queries 477 Guidelines for Creating Queries 478 Structured Query Language (SQL) 478 Sorting, Indexing, and Database Programming 479 Chapter 16 Database Forms and Reports 490 16.1 Introduction 490 16.2 Forms 490 Creating Simple Forms 492 Using Forms for Input and Output Tasks 496 Subforms: Showing Data from Multiple Tables 497 Concluding Remarks about Forms 498 16.3 Reports 498 Creating Simple Reports 499 Creating Reports with Calculated Fields 502 Creating Reports with Grouped Data 504 Concluding Remarks about Reports 506 Glossary (Available online at http://www.wiley.com/college/simkin) Index 516

    10 in stock

    £125.06

  • John Wiley & Sons Inc College Accounting

    10 in stock

    Book SynopsisTable of Contents1 Welcome to Accounting: Introduction and Financial Statements 1-1 2 The Accounting Equation and Transaction Analysis 2-1 3 The Recording Process: Debits and Credits 3-1 4 The Recording Process: The Journal, Ledger, and Trial Balance 4-1 5 Adjusting the Accounts and Preparing an Adjusted Trial Balance 5-1 6 Preparing a Worksheet and Completing the Accounting Cycle 6-1 7 Accounting for Merchandising Companies: Purchases 7-1 8 Accounting for Merchandising Companies: Sales 8-1 9 Accounting for Merchandising Companies: Worksheets and Financial Statements 9-1 10 Accounting Information Systems, Subsidiary Ledgers, and Special Journals 10-1 11 Inventories 11-1 12 Cash, Banking, and Internal Controls 12-1 13 Payroll Accounting: Employee Taxes 13-1 14 Payroll Accounting: Employer Taxes 14-1 Index I-1 A Merchandising Companies: Purchases (Periodic) B Merchandising Companies: Sales (Periodic) C Merchandising Companies: Worksheet and Financial Statements (Periodic)

    10 in stock

    £152.95

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