,
, CORE CONCEPTS OF
Accounting
Information
Systems
Eleventh Edition
Nancy A. Bagranoff, DBA
Professor
Dean, College of Business and Public Administration
Old Dominion University
Mark G. Simkin, Ph.D.
Professor
Department of Accounting and Information Systems
University of Nevada
Carolyn Strand Norman, Ph.D., CPA
Associate Professor
Department of Accounting
Virginia Commonwealth University
JOHN WILEY & SONS, INC
, For Larry (Nancy Bagranoff)
In memory of my father, Edward R. Simkin
(Mark G. Simkin)
Thank you to my students—especially the Spring 2009
class who helped select our cover design
(Carolyn Strand Norman)
VP and Publisher George Hoffman
Associate Publisher Christopher DeJohn
Editorial Assistant Kara Taylor
Project Editor Ed Brislin
Media Editor Greg Chaput
Executive Media Editor Allison Morris
Senior Marketing Manager Julia Flohr
Marketing Assistant Laura Finley
Photo Editor Hilary Newman
Designer RDC Publishing Group Sdn Bhd
Production Manager Janis Soo
Senior Production Editor Joyce Poh
Cover Credit: © Carol & Mike Werner/Visuals Unlimited
This book was set by Laserwords Private Limited, and printed and bound by R.R. Donnelley. The cover was
printed by R.R. Donnelley.
This book is printed on acid free paper.
Copyright © 2010, 2008, 2005, 2001 John Wiley & Sons, Inc. All rights reserved. No part of this publication may
be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical,
photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976
United States Copyright Act, without either the prior written permission of the Publisher, or authorization
through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive,
Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed
to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774,
(201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions.
To order books or for customer service please, call 1-800-CALL WILEY (225-5945).
Library of Congress Cataloging-in-Publication Data
Bagranoff, Nancy A.
Core concept of accounting information systems / Nancy A. Bagranoff,
Mark G. Simkin, Carolyn Strand Norman.—11th ed.
p. cm.
Includes index.
ISBN 978-0-470-50702-5 (pbk.)
1. Accounting–Data processing. 2. Information storage and retrieval systems–Accounting. I. Simkin, Mark G.
II. Norman, Carolyn Strand. III. Title.
HF5679.M62 2010
657.0285– dc22
2009026526
Printed in the United States of America
10 9 8 7 6 5 4 3 2 1
, CORE CONCEPTS OF
Accounting
Information
Systems
Eleventh Edition
Nancy A. Bagranoff, DBA
Professor
Dean, College of Business and Public Administration
Old Dominion University
Mark G. Simkin, Ph.D.
Professor
Department of Accounting and Information Systems
University of Nevada
Carolyn Strand Norman, Ph.D., CPA
Associate Professor
Department of Accounting
Virginia Commonwealth University
JOHN WILEY & SONS, INC
, For Larry (Nancy Bagranoff)
In memory of my father, Edward R. Simkin
(Mark G. Simkin)
Thank you to my students—especially the Spring 2009
class who helped select our cover design
(Carolyn Strand Norman)
VP and Publisher George Hoffman
Associate Publisher Christopher DeJohn
Editorial Assistant Kara Taylor
Project Editor Ed Brislin
Media Editor Greg Chaput
Executive Media Editor Allison Morris
Senior Marketing Manager Julia Flohr
Marketing Assistant Laura Finley
Photo Editor Hilary Newman
Designer RDC Publishing Group Sdn Bhd
Production Manager Janis Soo
Senior Production Editor Joyce Poh
Cover Credit: © Carol & Mike Werner/Visuals Unlimited
This book was set by Laserwords Private Limited, and printed and bound by R.R. Donnelley. The cover was
printed by R.R. Donnelley.
This book is printed on acid free paper.
Copyright © 2010, 2008, 2005, 2001 John Wiley & Sons, Inc. All rights reserved. No part of this publication may
be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical,
photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976
United States Copyright Act, without either the prior written permission of the Publisher, or authorization
through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive,
Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed
to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774,
(201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions.
To order books or for customer service please, call 1-800-CALL WILEY (225-5945).
Library of Congress Cataloging-in-Publication Data
Bagranoff, Nancy A.
Core concept of accounting information systems / Nancy A. Bagranoff,
Mark G. Simkin, Carolyn Strand Norman.—11th ed.
p. cm.
Includes index.
ISBN 978-0-470-50702-5 (pbk.)
1. Accounting–Data processing. 2. Information storage and retrieval systems–Accounting. I. Simkin, Mark G.
II. Norman, Carolyn Strand. III. Title.
HF5679.M62 2010
657.0285– dc22
2009026526
Printed in the United States of America
10 9 8 7 6 5 4 3 2 1
