Page 404 - Introduction to Business

11

Accounting for

Decision Making

Introduction Learning Objectives
Accounting Information System After studying this chapter, you should be able to
Management Accounting
1 Explain the function of the accounting
Financial Accounting and External Users information system.
of Accounting Information
Accounting Literature: Generally Accepted 2 Describe how the AIS fits within the
Accounting Principles management information system.

Information Role of the Accounting 3 Briefly recount accounting issues asso-
Information System Within the ciated with international business, such
Management Information System as the importance of International
Accounting Standards and Interna-
Accounting for International Trade
tional Standards on Auditing.
International Information Flow
4 Discuss the importance of ethical
International Accounting Standards Board
accounting practices.
International Financial Reporting
Standards 5 List a few examples of computer
International Auditing and Assurance crime.
Standards Board
6 Explain the importance of internal
International Standards on Auditing controls.

Importance of Ethical Accounting Practices
Can Ethics Be Taught?
Role of Professional Organizations
Computer Crime

Internal Control
Types of Controls
Role of the Auditor
Foreign Corrupt Practices Act
Computer Security of Accounting
Information
Computer Contingency Planning for
Accounting Information
Careers in Accounting

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