Part 1. Conceptual foundations of accounting information systems. 1, Accounting information systems: an overview. 2, Overview of transaction processing and enterprise resource planning systems. 3, Systems documentation techniques. 4, Relational databases -- Part 2. Control and audit of accounting information systems. 5, Fraud. 6, Computer fraud and abuse techniques. 7, Control and accounting information systems. 8, Controls for information security. 9, Confidentiality and privacy controls. 10, Processing integrity and availability controls. 11, Auditing computer-based information systems -- Part 3. Accounting information systems applications. 12, The revenue cycle: sales to cash collections. 13, The expenditure cycle: purchasing to cash disbursements. 14, The production cycle. 15, The human resources management and payroll cycle. 16, General ledger and reporting system. Part 4. The REA data model. 17, Database design using the REA data model. 18, Implementing an REA model in a relational database. 19, Special topics in REA modeling -- Part 5. The systems development process. 20, Introduction to systems development and systems analysis. 21, AIS development strategies. 22, Systems design, implementation, and operation.