Offering concise, user-friendly coverage, Moscove, Simkin, and Bagranoff’s essential text presents the basic concepts of accounting information systems. Completely updated and revised, the ninth edition provides the latest information on the Internet, e-commerce, software, databases, and more. Readers will discover how accounting information systems collect, record, and store business data; learn how to develop effective internal control systems; and examine the accountant’s role in designing, developing, implementing, and maintaining these systems.