Summary Advanced Accounting Information Systems
Table of contents
Gelinas Chapter 1: Introduction to accounting information systems........................................................... 2
Gelinas Chapter 2: Enterprise systems ......................................................................................................... 6
Gelinas Chapter 3: Electronic Business (E-Business) Systems .................................................................... 12
Gelinas Chapter 4: Documenting Information Systems.............................................................................. 18
Gelinas Chapter 5: Database Management Systems .................................................................................. 23
Gelinas Chapter 6: Relational databases and SQL ...................................................................................... 29
Gelinas Chapter 7: Controlling information systems: Introduction to Enterprise Risk Management and
Internal Control ........................................................................................................................................... 30
Gelinas Chapter 8: Controlling information systems: Introduction to pervasive controls ......................... 39
Gelinas Chapter 9: Controlling Information Systems: Business Process and Application controls ............ 49
Gelinas Chapter 10: The Order Entry/ Sales (OE/S) Process ....................................................................... 56
Gelinas Chapter 11: The Billing/ Accounts receivable/ Cash Receipts (B/AR/CR) process ......................... 64
Gelinas Chapter 12: The purchasing Process .............................................................................................. 70
Gelinas Chapter 13: The Accounts Payable/ Cash Disbursement (AP/CD) Process .................................... 76
Gelinas Chapter 15: Integrated Production Processes ............................................................................... 80
Gelinas Chapter 16: The General Ledger and Business Reporting (GL/BR) process ................................... 87
Vaassen Chapter 12: Typology of Organizations ........................................................................................ 91
Vaassen Chapter 13: Trade Organizations .................................................................................................. 96
Vaassen Chapter 14: Production organizations ........................................................................................ 104
Vaassen Chapter 15: Service Organizations with a limited flow of goods ................................................ 114
Vaassen Chapter 16: service organizations that put space and electronic capacity at their customer’s
disposal ..................................................................................................................................................... 121
Vaassen Chapter 17: Service organizations that put knowledge and skills at their customers’ disposal 130
Table of contents
Gelinas Chapter 1: Introduction to accounting information systems........................................................... 2
Gelinas Chapter 2: Enterprise systems ......................................................................................................... 6
Gelinas Chapter 3: Electronic Business (E-Business) Systems .................................................................... 12
Gelinas Chapter 4: Documenting Information Systems.............................................................................. 18
Gelinas Chapter 5: Database Management Systems .................................................................................. 23
Gelinas Chapter 6: Relational databases and SQL ...................................................................................... 29
Gelinas Chapter 7: Controlling information systems: Introduction to Enterprise Risk Management and
Internal Control ........................................................................................................................................... 30
Gelinas Chapter 8: Controlling information systems: Introduction to pervasive controls ......................... 39
Gelinas Chapter 9: Controlling Information Systems: Business Process and Application controls ............ 49
Gelinas Chapter 10: The Order Entry/ Sales (OE/S) Process ....................................................................... 56
Gelinas Chapter 11: The Billing/ Accounts receivable/ Cash Receipts (B/AR/CR) process ......................... 64
Gelinas Chapter 12: The purchasing Process .............................................................................................. 70
Gelinas Chapter 13: The Accounts Payable/ Cash Disbursement (AP/CD) Process .................................... 76
Gelinas Chapter 15: Integrated Production Processes ............................................................................... 80
Gelinas Chapter 16: The General Ledger and Business Reporting (GL/BR) process ................................... 87
Vaassen Chapter 12: Typology of Organizations ........................................................................................ 91
Vaassen Chapter 13: Trade Organizations .................................................................................................. 96
Vaassen Chapter 14: Production organizations ........................................................................................ 104
Vaassen Chapter 15: Service Organizations with a limited flow of goods ................................................ 114
Vaassen Chapter 16: service organizations that put space and electronic capacity at their customer’s
disposal ..................................................................................................................................................... 121
Vaassen Chapter 17: Service organizations that put knowledge and skills at their customers’ disposal 130
