<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>03023nam a22003257a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20260617110643.0</controlfield>
  <controlfield tag="008">260617r20122012ph a|||er|||| 001 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9789814369923 [newsprint]</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">University of Cebu-Banilad</subfield>
    <subfield code="c">University of Cebu-Banilad</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Hall, James A., </subfield>
    <subfield code="e">author. </subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Principles of accounting information systems / </subfield>
    <subfield code="c">James A. Hall. </subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">Philippine edition.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Pasig City, Philippines : </subfield>
    <subfield code="b">Cengage Learning, </subfield>
    <subfield code="c">c2012. </subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xx, 792 pages : </subfield>
    <subfield code="b">illustrations (black and white) ; </subfield>
    <subfield code="c">25 cm. </subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="2">rdacontent</subfield>
    <subfield code="a">text </subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="2">rdamedia</subfield>
    <subfield code="a">unmediated</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="2">rdacarrier</subfield>
    <subfield code="a">volume </subfield>
  </datafield>
  <datafield tag="501" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references, glossary, and index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Part 1 Overview of accounting information system -- Chapter 1 The information system: an accountant's perspective -- Chapter 2 Introduction to transaction processing --  Chapter 3 Ethics, fraud, and internal control -- Part 2 Transaction cycles and business processes --  Chapter 4 The revenue cycle --  Chapter 5 The expenditure cycle part I: purchases and cash disbursements procedures --  Chapter 6 The expenditure cycle part II: payroll processing and fixed asset procedures --  Chapter 7 The conversion cycle --  Chapter 8 Financial reporting and management reporting systems -- Part 3 Advanced technologies in accounting information -- Chapter 9 Database management systems --  Chapter 10 The REA approach to database modeling --  Chapter 11 Enterprise resource planning systems --  Chapter 12 Electronic commerce systems -- Part 4 Systems development activities --  Chapter 13 Managing the systems development life cycle --  Chapter 14 Construct, deliver, and maintain systems project -- Part 5 Computer controls and auditing --  Chapter 15 IT controls part I: sarbanes-oxley and IT governance --  Chapter 16 IT controls Part II: security and access --  Chapter 17 IT controls Part III: systems development, program changes, and application controls.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">"The first edition of Principles of Accounting Information systems includes a full range of new ad revised homework assignments ad up-to-date content changes, as well as several reorganized chapters. All of these changes add up to more student and instructor enhancements than ever before. As this preface makes clear, we have made these changes to keep students and instructors as current as possible on issues such as business processes, systems development methods, IT governance and strategy, security, internal controls, and relevant aspects of Sarbanes-Oxley legislation." --Preface </subfield>
  </datafield>
  <datafield tag="521" ind1=" " ind2=" ">
    <subfield code="a">Adult </subfield>
  </datafield>
  <datafield tag="541" ind1=" " ind2=" ">
    <subfield code="a">Donation</subfield>
    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
  </datafield>
  <datafield tag="546" ind1=" " ind2=" ">
    <subfield code="a">Text in English </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Accounting </subfield>
    <subfield code="x">Data processing.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Information storage and retrieval systems </subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="c">Janna [new]</subfield>
    <subfield code="d">06/17/2026</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">15398</subfield>
    <subfield code="d">15398</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">UCBL_MAIN</subfield>
    <subfield code="b">UCBL_MAIN</subfield>
    <subfield code="c">SUBJ.REF</subfield>
    <subfield code="d">2026-06-17</subfield>
    <subfield code="e">Donated by: Dr. Christopher Biore</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.0285 H14 2012</subfield>
    <subfield code="p">3UCBL000029171</subfield>
    <subfield code="r">2026-06-17</subfield>
    <subfield code="w">2026-06-17</subfield>
    <subfield code="y">SR</subfield>
  </datafield>
</record>
