Our Accounting Information Systems Listing

Section 1 has been published on YouTube for free and the links below will take you to YouTube. The rest of the lessons are available NOW on our Accounting on Demand Platform and those links will take you there.

Section 1 - Accounting Information Systems - Overview

Lesson 1.1 - Studying Accounting Information System
Lesson 1.2 - Understanding the Basic Concepts in AIS
Lesson 1.3 - Characteristics of Useful Information
Lesson 1.4 - Business Process - Transaction Cycles
Lesson 1.5 - Types of Business Process - Transaction Cycles
Lesson 1.6 - Deeper Look at Transaction Cycles
Lesson 1.7 - Understanding Accounting Information System
Lesson 1.8 - Value added by an AIS
Lesson 1.9 - Understanding the Decision-Making Process
Lesson 1.10 - Accounting Information Systems in the Corporate Strategy
Lesson 1.11 - The Value Chain
Lesson 1.12 - The Supply Chain

Section 2: Overview of Transaction Processing

Lesson 2.1 - The Data Processing Cycle
Lesson 2.2 - Data Input
Lesson 2.3 - Data Storage
Lesson 2.4 - Audit Trail - Data Storage
Lesson 2.5 - Computer-Based Storage Concepts - Data Storage
Lesson 2.6 - Data Processing
Lesson 2.7 - Information Output
Lesson 2.8 - Enterprise Resources Planning (ERP) System

Section 3: System Documentation Techniques

Lesson 3.1 - Introduction to Documentation
Lesson 3.2 - Data Flow Diagrams (DFD)
Lesson 3.3 - Subdivisions of DFDs
Lesson 3.4 - Flowcharts
Lesson 3.5 - Flowchart Symbols
Lesson 3.6 - Example Walk-Through - Part I (Flowcharts)
Lesson 3.7 - Example Walk-Through - Part II (Flowcharts)
Lesson 3.8 - Example Walk-Through - Part III (Flowcharts)
Lesson 3.9 - Business Process Diagrams
Lesson 3.10 - Example Walk-Through - Business Process Diagram

Section 4: Relational Databases

Lesson 4.1 - Introduction to Databases
Lesson 4.2 - Data Warehouses for Business Intelligence
Lesson 4.3 - Advantages of Database Systems
Lesson 4.4 - Database System Structure
Lesson 4.5 - View of Data - Database System Structure
Lesson 4.6 - Schemas - Database System Structure
Lesson 4.7 - Data Dictionary & DBMS Languages - Database System Structure
Lesson 4.8 - Relational Database
Lesson 4.9 - Requirements of a Relational Database

Section 5 - Fraud

Lesson 5.1 - Threats to Accounting Information Systems
Lesson 5.2 - Introduction to Fraud
Lesson 5.3 - Auditor’s Responsibility to Detecting Fraud
Lesson 5.4 - Fraud Triangle
Lesson 5.5 - Computer Fraud
Lesson 5.6 - Computer Fraud Classifications

Section 6 - Control and Accounting Information Systems

Lesson 6.1 - Review of Threats
Lesson 6.2 - Overview of Control Concepts
Lesson 6.3 - Control Framework
Lesson 6.4 - COSO Enterprise Risk Management Framework
Lesson 6.5 - Part I - The Internal Environment
Lesson 6.6 - Part II - Objective Setting and Evaluation
Lesson 6.7 - Part III - Risk Assessment and Risk Response
Lesson 6.8 - Part IV - Control Activities
Lesson 6.9 - Proper Authorization of Transactions and Activities
Lesson 6.10 - Segregation of Duties

Section 7 - Controls for Information Security

Lesson 7.1 - Introduction to Information Security
Lesson 7.2 - Fundamental Information Security Concepts
Lesson 7.3 - Process of a Targeted Attack
Lesson 7.4 - Controls to Information Security
Lesson 7.5 - People - Culture and Training
Lesson 7.6 - User Access Controls
Lesson 7.7 - Authentication Controls
Lesson 7.8 - Authorization Controls
Lesson 7.9 - Process Controls
Lesson 7.10 - IT Solutions
Lesson 7.11 - Detecting Attacks
Lesson 7.12 - Responding to Attacks
Lesson 7.13 - Future to Information Systems

Section 8 - Confidentiality and Privacy Controls

Lesson 8.1 - Review of the Trust Services Framework
Lesson 8.2 - Preserving Confidentiality
Lesson 8.3 - Privacy
Lesson 8.4 - Privacy Concerns
Lesson 8.5 - Privacy Regulations and GAAP
Lesson 8.6 - Encryption
Lesson 8.7 - Types of Encryption Systems
Lesson 8.8 - Hashing
Lesson 8.9 - Digital Signatures
Lesson 8.10 - Digital Certificate and Public Key Infrastructure
Lesson 8.11 - Virtual Public Networks (VPNs)

Section 9 - Processing Integrity and Availability Controls

Lesson 9.1 - Review of the Trust Services Framework
Lesson 9.2 - Processing Integrity
Lesson 9.3 - Input Controls
Lesson 9.4 - Forms Design
Lesson 9.5 - Cancellation and Storage of Source Documents
Lesson 9.6 - Data Entry Controls
Lesson 9.7 - Specific to Batch Processing
Lesson 9.8 - Online Data Entry Controls
Lesson 9.9 - Processing Controls
Lesson 9.10 - Output Controls
Lesson 9.11 - Availability
Lesson 9.12 - Backup Procedures
Lesson 9.13 - Disaster Recovery and Business Continuity Planning

Section 10 - Auditing Computer-Based Information Systems

Lesson 10.1 - Introduction to Auditing
Lesson 10.2 - Types of Internal Audit
Lesson 10.3 - Auditing Process
Lesson 10.4 - Audit Planning
Lesson 10.5 - Collection of Audit Evidence
Lesson 10.6 - Evaluation of Audit Evidence
Lesson 10.7 - Risk-based Audit Approach
Lesson 10.8 - Information Systems Audits
Lesson 10.9 - Objective 1 - Overall Security
Lesson 10.10 - Objective 2 - Program Development and Acquisition
Lesson 10.11 - Objective 3 - Program Modifications
Lesson 10.12 - Auditor’s Testing Program
Lesson 10.13 - Objective 4 - Computer Processing
Lesson 10.14 - Processing Test Data
Lesson 10.15 - Concurrent Audit Testing
Lesson 10.16 - Analysis of Program Logic
Lesson 10.17 - Objective 5 - Source Data
Lesson 10.18 - Objective 6 - Data Files
Lesson 10.19 - Audit Software

Section 11 - The Revenue Cycle - Sales to Cash Collection

Lesson 11. 1 - Overview of the Revenue Cycle
Lesson 11.2 - Sales Order Entry
Lesson 11.3 - Taking Customer’s Order
Lesson 11.4 - Credit Approval
Lesson 11.5 - Checking Inventory Availability
Lesson 11.6 - Responding to Customer Inquiries
Lesson 11.7 - Shipping
Lesson 11.8 - Pick and Pack the Order
Lesson 11.9 - Ship the Order
Lesson 11.10 - Billing
Lesson 11.11 - Invoicing
Lesson 11.12 - Maintain Accounts Receivable
Lesson 11.13 - Cash Collection

Section 12 - The Expenditure Cycle

Lesson 12.1 - Overview of the Expense Cycle
Lesson 12.2 - Ordering Materials, Supplies, and Services
Lesson 12.3 - Determine what to Order
Lesson 12.4 - Choosing Suppliers
Lesson 12.5 - Receiving
Lesson 12.6 - Receiving and Transferring Goods
Lesson 12.7 - Approving Supplier’s Invoices
Lesson 12.8 - The Voucher Approval Process
Lesson 12.9 - Evaluating Receipt Settlement Approach
Lesson 12.10 - Cash Disbursements

Section 13 - The Production Cycle

Lesson 13.1 - Overview of the Production Cycle
Lesson 13.2 - Product Design
Lesson 13.3 - Planning and Scheduling
Lesson 13.4 - Key Documents and Forms to Planning and Scheduling
Lesson 13.5 - Threats and Controls to Planning and Scheduling
Lesson 13.6 - Production Operations
Lesson 13.7 - Cost Accounting
Lesson 13.8 - Job-Order and Process Costing
Lesson 13.9 - Threats and Controls for Cost Accounting
Lesson 13.10 - Activity-Based Costing System

Section 14 - The HRM and Payroll Cycle

Lesson 14.1 - Overview of the HRM and Payroll Cycle
Lesson 14.2 - The Human Capital and The HR Cycle
Lesson 14.3 - Threats and Controls to HRM - Payroll Cycles
Lesson 14.4 - Overview of the Payroll Cycle
Lesson 14.5 - Update Payroll Master Database
Lesson 14.6 - Validate Time and Attendance Data
Lesson 14.7 - Prepare Payroll
Lesson 14.8 - Disburse Payroll
Lesson 14.9 - Disburse Miscellaneous Payments
Lesson 14.10 - Outsourced Payroll