Designed for the first course in financial accounting found at four-year colleges and universities, this text is appropriate for use at both the undergraduate and graduate level. The textbook provides a thorough, current presentation of accounting information systems (AIS) in a field where coverage of the most recent developments is critical. AIS is in a state of constant change and only students prepared to address these changes will be successful. Contemporary issues such as ethics, the effect of information technology on international business, and cyberspace are presented along side traditional topics such as internal control, accounting cycles, and systems development. Whether students plan to work in public accounting, industry, in the nonprofit sector, or simply need a deeper knowledge of AIS for business, this text provides the latest information in a straightforward writing style.