Core Concepts of Accounting Information Systems
EMEA Edition
14. Auflage Juli 2019
544 Seiten, Softcover
Wiley & Sons Ltd
ISBN:
978-1-119-58658-6
John Wiley & Sons
Weitere Versionen
Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate or undergraduate level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS.
Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.
Chapter 1 Accounting Information Systems and the Accountant 1
1.1 Introduction: Why Study Accounting Information Systems? 1
1.2 Careers in Accounting Information Systems 2
Traditional Accounting Career Opportunities 2
Systems Consulting 2
Fraud Examiner or Forensic Accountant 3
Information Technology Auditing and Security 4
Predictive Analytics 5
1.3 Accounting and IT 6
Financial Accounting 6
Managerial Accounting 9
Auditing 12
Taxation 14
1.4 What are Accounting Information Systems? 14
Accounting Information Systems 14
The Role of Accounting Information Systems in Organizations 18
1.5 What's New in Accounting Information Systems? 19
Cloud Computing--Impact for Accountants 19
Corporate Responsibility Reporting 20
Suspicious Activity Reporting 21
Forensic Accounting, Governmental Accountants, and Terrorism 22
Corporate Scandals and Accounting 22
Chapter 2 Accounting on the Internet 32
2.1 Introduction 32
2.2 The Internet and World Wide Web 33
Internet Addresses and Software 33
Intranets and Extranets 34
The World Wide Web, HTML, and IDEA 35
Groupware, Electronic Conferencing, and Blogs 35
Social Media and its Value to Accountants 36
2.3 XBRL--Financial Reporting on the Internet 37
XBRL Instance Documents and Taxonomies 38
The Benefits and Drawbacks of XBRL 38
The Current Status of XBRL 40
2.4 Electronic Business 41
e-Accounting 41
Retail Sales 42
E-Payments, E-Wallets, and Virtual Currencies 43
B2C, B2B, and C2C E-Commerce 46
Electronic Data Interchange 47
Cloud Computing 48
2.5 Privacy and Security on the Internet 51
Identity Theft and Privacy 51
Security 53
Spam, Phishing, Spoofing, and Ransomware 53
Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54
Data Encryption 57
Digital Signatures and Digital Time Stamping 58
Chapter 3 Information Technology and AISs 69
3.1 Introduction 69
3.2 The Importance of Information Technology to Accountants 70
Six Reasons 70
The Top 10 Information Technologies 71
3.3 Input, Processing, and Output Devices 72
Input Devices 72
Central Processing Units 78
Output Devices 80
3.4 Secondary Storage Devices 81
Magnetic (Hard) Disks 82
CD-ROMs, DVDs, and Blu-Ray Discs 83
Flash Memory 84
Image Processing and Record Management Systems 84
3.5 Data Communications and Networks 85
Communication Channels and Protocols 85
Local and Wide Area Networks 86
Client/Server Computing 89
Wireless Data Communications 90
Cloud Computing 93
3.6 Computer Software 93
Operating Systems 93
Application Software 94
Programming Languages 95
Chapter 4 Accounting and Data Analytics 109
4.1 Introduction 109
4.2 Big Data 110
Volume 110
Velocity 110
Variety 111
Veracity 112
4.3 Analyzing Data 112
Data Procurement 113
Data Provisioning 115
Data Analysis 116
Presentation 117
4.4 Enabling Technologies and Tools 118
Data Access 118
Analysis and Data Visualization Tools 121
4.5 Data Analytics and the Accounting Profession 123
Tax Accounting 123
Managerial Accounting 124
Assurance and Compliance 125
Chapter 5 Integrated Accounting and Enterprise Software 134
5.1 Introduction 134
5.2 Integrated Accounting Software 135
Small Business Accounting Software 136
Mid-Range and Large-Scale Accounting Software 138
Specialized Accounting Information Systems 138
5.3 Enterprise-Wide Information Systems 139
Enterprise System Functionality 140
The Architecture of Enterprise Systems 142
Business Processes and ERP Systems 145
Benefits and Risks of Enterprise Systems 145
5.4 Selecting a Software Package 149
When is a New AIS Needed? 149
Selecting the Right Software 149
Chapter 6 Introduction to Internal Control Systems and Risk Management 163
6.1 Introduction 163
Definition of Internal Control 164
Internal Control Systems 165
6.2 COSO Internal Control--Integrated Framework 165
2013 COSO Report 165
6.3 Enterprise Risk Management 169
COSO ERM Introduction 169
2004 ERM Framework 169
2017 ERM Framework 171
Risk Governance and Culture 172
Risk, Strategy, and Objective Setting 173
Risk in Execution 174
Risk Information, Communication, and Reporting 174
Monitoring Enterprise Risk Management Performance 175
6.4 Examples of Control Activities 175
Good Audit Trail 175
Sound Personnel Policies and Procedures 175
Separation of Duties 177
Physical Protection of Assets 179
6.5 Monitoring Internal Control Systems 183
Reviews of Operating Performance 183
COSO Guidance on Monitoring 183
Operating Performance vs. Monitoring 183
COBIT 5 184
6.6 Types of Controls 186
Preventive Controls 186
Detective Controls 187
Corrective Controls 187
Discerning Between Preventive, Detective, and Corrective Controls 187
6.7 Evaluating Controls 188
Requirements of the Sarbanes-Oxley Act 188
Cost-Benefit Analysis 188
A Risk Matrix 190
Chapter 7 Computer Controls for Organizations and Accounting Information Systems 200
7.1 Introduction 200
7.2 Enterprise-Level Controls 201
Risk Assessment and Security Policies 202
Designing a Security Policy 202
Integrated Security for the Organization 203
7.3 General Controls for Information Technology 204
Access to Data, Hardware, and Software 204
Personnel Policies to Protect Systems and Data 209
Additional Policies to Protect Systems and Data 211
7.4 Application Controls for Transaction Processing 217
Input Controls 218
Processing Controls 221
Output Controls 223
Chapter 8 Accounting Information Systems and Business Processes: Part I 234
8.1 Introduction 234
8.2 Business Process Fundamentals 235
Overview of the Financial Accounting Cycle 235
Coding Systems 236
8.3 Collecting and Reporting Accounting Information 237
Designing Reports 238
From Source Documents to Output Reports 239
8.4 The Sales Process 241
Objectives of the Sales Process 242
Inputs to the Sales Process 243
Outputs of the Sales Process 246
8.5 The Purchasing Process 247
Objectives of the Purchasing Process 247
Inputs to the Purchasing Process 250
Outputs of the Purchasing Process 251
8.6 Current Trends in Business Processes 254
Business Process Outsourcing (BPO) 254
Business Process Management Software 256
Chapter 9 Accounting Information Systems and Business Processes: Part II 266
9.1 Introduction 266
9.2 The Resource Management Process 267
Human Resource Management 267
Fixed-Asset Management 270
9.3 The Production Process 272
Objectives of the Production Process 272
Inputs to the Production Process 277
Outputs of the Production Process 278
9.4 The Financing Process 279
Objectives of the Financing Process 279
Inputs to the Financing Process 281
Outputs of the Financing Process 281
9.5 Business Processes in Special Industries 282
Professional Service Organizations 283
Not-for-Profit Organizations 283
Health Care Organizations 285
9.6 Business Process Reengineering 287
Why Reengineering Sometimes Fails 288
Chapter 10 Cybercrime, Fraud, and Ethics 296
10.1 Introduction 296
10.2 Cybercrime and Fraud 297
Distinguishing between Cybercrime and Fraud 297
Cybercrime Legislation 300
Cybercrime Statistics 303
10.3 Examples of Cybercrime 304
Compromising Valuable Information 304
Hacking 305
Denial of Service 307
10.4 Preventing and Detecting Cybercrime and Fraud 309
Enlist Top-Management Support 309
Increase Employee Awareness and Education 309
Assess Security Policies and Protect Passwords 310
Implement Controls 311
Identify Computer Criminals 312
Maintain Physical Security 313
Recognize the Symptoms of Employee Fraud 314
Use Data-Driven Techniques 316
Employ Forensic Accountants 316
10.5 Ethical Issues, Privacy, and Identity Theft 317
Ethical Issues and Professional Associations 317
Meeting the Ethical Challenges 318
Privacy 319
Company Policies with Respect to Privacy 320
Identity Theft 320
Chapter 11 Information Technology Auditing 329
11.1 Introduction 329
11.2 The Audit Function 330
Internal versus External Auditing 330
Information Technology Auditing 331
Evaluating the Effectiveness of Information Systems Controls 335
11.3 The Information Technology Auditor's Toolkit 337
Auditing Software 337
People Skills 340
11.4 Auditing Computerized Accounting Information Systems 340
Testing Computer Programs 341
Validating Computer Programs 342
Review of Systems Software 343
Validating Users and Access Privileges 344
Continuous Auditing 345
11.5 Information Technology Auditing Today 347
Information Technology Governance 347
The Sarbanes-Oxley Act of 2002 347
Auditing Standard No. 2201 (AS 2201) 349
ISACA Information Technology Assurance Framework 350
IIA's Global Technology Audit Guides and Guide to the Assessment of IT Risk series 351
Chapter 12 Documenting Accounting Information Systems 358
12.1 Introduction 358
12.2 Why Documentation is Important 359
12.3 Primary Documentation Tools 362
Data Flow Diagrams 363
Document Flowcharts 368
System Flowcharts 372
12.4 Other Documentation Tools 377
Program Flowcharts 378
Decision Tables and Decision Trees 379
Software Tools for Graphical Documentation and SOX Compliance 381
12.5 End-User Computing and Documentation 383
The Importance of End-User Documentation 383
Policies for End-User Computing and Documentation 385
Chapter 13 Developing and Implementing Effective Accounting Information Systems 398
13.1 Introduction 398
13.2 The Systems Development Life Cycle 399
Four Stages in the Systems Development Life Cycle 399
Systems Studies and Accounting Information Systems 401
13.3 Systems Planning 401
Planning for Success 401
Investigating Current Systems 403
13.4 Systems Analysis 403
Understanding Organizational Goals 403
Systems Survey Work 404
Data Analysis 406
Evaluating System Feasibility 406
13.5 Detailed Systems Design and Acquisition 408
Designing System Outputs, Processes, and Inputs 409
The System Specifications Report 412
Choosing an Accounting Information System 413
Outsourcing 416
13.6 Implementation, Follow-Up, and Maintenance 417
Implementation Activities 417
Managing Implementation Projects 419
Postimplementation Review 421
System Maintenance 422
Chapter 14 Database Design 434
14.1 Introduction 434
14.2 An Overview of Databases 434
What is a Database? 435
Significance of Databases 435
Storing Data in Databases 437
Additional Database Issues 439
14.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach 442
Step 1--Identify Business and Economic Events 443
Step 2--Identify Entities 444
Step 3--Identify Relationships 444
Step 4--Create Entity-Relationship Diagrams 445
Step 5--Identify Attributes of Entities 446
Step 6--Convert E-R Diagrams into Database Tables 447
14.4 Normalization 449
First Normal Form 449
Second Normal Form 450
Third Normal Form 451
Chapter 15 Organizing and Manipulating the Data in Databases 462
15.1 Introduction 462
15.2 Creating Database Tables in Microsoft Access 463
Database Management Systems 463
Using Microsoft Access 463
Creating Database Tables 464
Creating Relationships 466
15.3 Entering Data in Database Tables 468
Creating Records 468
Ensuring Valid and Accurate Data Entry 469
Tips for Creating Database Tables and Records 472
15.4 Extracting Data from Databases: Data Manipulation Languages (DMLs) 473
Creating Select Queries 473
Creating Action Queries 477
Guidelines for Creating Queries 478
Structured Query Language (SQL) 478
Sorting, Indexing, and Database Programming 479
Chapter 16 Database Forms and Reports 490
16.1 Introduction 490
16.2 Forms 490
Creating Simple Forms 492
Using Forms for Input and Output Tasks 496
Subforms: Showing Data from Multiple Tables 497
Concluding Remarks about Forms 498
16.3 Reports 498
Creating Simple Reports 499
Creating Reports with Calculated Fields 502
Creating Reports with Grouped Data 504
Concluding Remarks about Reports 506
Glossary (Available online at http://www.wiley.com/college/simkin)
Index 516
1.1 Introduction: Why Study Accounting Information Systems? 1
1.2 Careers in Accounting Information Systems 2
Traditional Accounting Career Opportunities 2
Systems Consulting 2
Fraud Examiner or Forensic Accountant 3
Information Technology Auditing and Security 4
Predictive Analytics 5
1.3 Accounting and IT 6
Financial Accounting 6
Managerial Accounting 9
Auditing 12
Taxation 14
1.4 What are Accounting Information Systems? 14
Accounting Information Systems 14
The Role of Accounting Information Systems in Organizations 18
1.5 What's New in Accounting Information Systems? 19
Cloud Computing--Impact for Accountants 19
Corporate Responsibility Reporting 20
Suspicious Activity Reporting 21
Forensic Accounting, Governmental Accountants, and Terrorism 22
Corporate Scandals and Accounting 22
Chapter 2 Accounting on the Internet 32
2.1 Introduction 32
2.2 The Internet and World Wide Web 33
Internet Addresses and Software 33
Intranets and Extranets 34
The World Wide Web, HTML, and IDEA 35
Groupware, Electronic Conferencing, and Blogs 35
Social Media and its Value to Accountants 36
2.3 XBRL--Financial Reporting on the Internet 37
XBRL Instance Documents and Taxonomies 38
The Benefits and Drawbacks of XBRL 38
The Current Status of XBRL 40
2.4 Electronic Business 41
e-Accounting 41
Retail Sales 42
E-Payments, E-Wallets, and Virtual Currencies 43
B2C, B2B, and C2C E-Commerce 46
Electronic Data Interchange 47
Cloud Computing 48
2.5 Privacy and Security on the Internet 51
Identity Theft and Privacy 51
Security 53
Spam, Phishing, Spoofing, and Ransomware 53
Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54
Data Encryption 57
Digital Signatures and Digital Time Stamping 58
Chapter 3 Information Technology and AISs 69
3.1 Introduction 69
3.2 The Importance of Information Technology to Accountants 70
Six Reasons 70
The Top 10 Information Technologies 71
3.3 Input, Processing, and Output Devices 72
Input Devices 72
Central Processing Units 78
Output Devices 80
3.4 Secondary Storage Devices 81
Magnetic (Hard) Disks 82
CD-ROMs, DVDs, and Blu-Ray Discs 83
Flash Memory 84
Image Processing and Record Management Systems 84
3.5 Data Communications and Networks 85
Communication Channels and Protocols 85
Local and Wide Area Networks 86
Client/Server Computing 89
Wireless Data Communications 90
Cloud Computing 93
3.6 Computer Software 93
Operating Systems 93
Application Software 94
Programming Languages 95
Chapter 4 Accounting and Data Analytics 109
4.1 Introduction 109
4.2 Big Data 110
Volume 110
Velocity 110
Variety 111
Veracity 112
4.3 Analyzing Data 112
Data Procurement 113
Data Provisioning 115
Data Analysis 116
Presentation 117
4.4 Enabling Technologies and Tools 118
Data Access 118
Analysis and Data Visualization Tools 121
4.5 Data Analytics and the Accounting Profession 123
Tax Accounting 123
Managerial Accounting 124
Assurance and Compliance 125
Chapter 5 Integrated Accounting and Enterprise Software 134
5.1 Introduction 134
5.2 Integrated Accounting Software 135
Small Business Accounting Software 136
Mid-Range and Large-Scale Accounting Software 138
Specialized Accounting Information Systems 138
5.3 Enterprise-Wide Information Systems 139
Enterprise System Functionality 140
The Architecture of Enterprise Systems 142
Business Processes and ERP Systems 145
Benefits and Risks of Enterprise Systems 145
5.4 Selecting a Software Package 149
When is a New AIS Needed? 149
Selecting the Right Software 149
Chapter 6 Introduction to Internal Control Systems and Risk Management 163
6.1 Introduction 163
Definition of Internal Control 164
Internal Control Systems 165
6.2 COSO Internal Control--Integrated Framework 165
2013 COSO Report 165
6.3 Enterprise Risk Management 169
COSO ERM Introduction 169
2004 ERM Framework 169
2017 ERM Framework 171
Risk Governance and Culture 172
Risk, Strategy, and Objective Setting 173
Risk in Execution 174
Risk Information, Communication, and Reporting 174
Monitoring Enterprise Risk Management Performance 175
6.4 Examples of Control Activities 175
Good Audit Trail 175
Sound Personnel Policies and Procedures 175
Separation of Duties 177
Physical Protection of Assets 179
6.5 Monitoring Internal Control Systems 183
Reviews of Operating Performance 183
COSO Guidance on Monitoring 183
Operating Performance vs. Monitoring 183
COBIT 5 184
6.6 Types of Controls 186
Preventive Controls 186
Detective Controls 187
Corrective Controls 187
Discerning Between Preventive, Detective, and Corrective Controls 187
6.7 Evaluating Controls 188
Requirements of the Sarbanes-Oxley Act 188
Cost-Benefit Analysis 188
A Risk Matrix 190
Chapter 7 Computer Controls for Organizations and Accounting Information Systems 200
7.1 Introduction 200
7.2 Enterprise-Level Controls 201
Risk Assessment and Security Policies 202
Designing a Security Policy 202
Integrated Security for the Organization 203
7.3 General Controls for Information Technology 204
Access to Data, Hardware, and Software 204
Personnel Policies to Protect Systems and Data 209
Additional Policies to Protect Systems and Data 211
7.4 Application Controls for Transaction Processing 217
Input Controls 218
Processing Controls 221
Output Controls 223
Chapter 8 Accounting Information Systems and Business Processes: Part I 234
8.1 Introduction 234
8.2 Business Process Fundamentals 235
Overview of the Financial Accounting Cycle 235
Coding Systems 236
8.3 Collecting and Reporting Accounting Information 237
Designing Reports 238
From Source Documents to Output Reports 239
8.4 The Sales Process 241
Objectives of the Sales Process 242
Inputs to the Sales Process 243
Outputs of the Sales Process 246
8.5 The Purchasing Process 247
Objectives of the Purchasing Process 247
Inputs to the Purchasing Process 250
Outputs of the Purchasing Process 251
8.6 Current Trends in Business Processes 254
Business Process Outsourcing (BPO) 254
Business Process Management Software 256
Chapter 9 Accounting Information Systems and Business Processes: Part II 266
9.1 Introduction 266
9.2 The Resource Management Process 267
Human Resource Management 267
Fixed-Asset Management 270
9.3 The Production Process 272
Objectives of the Production Process 272
Inputs to the Production Process 277
Outputs of the Production Process 278
9.4 The Financing Process 279
Objectives of the Financing Process 279
Inputs to the Financing Process 281
Outputs of the Financing Process 281
9.5 Business Processes in Special Industries 282
Professional Service Organizations 283
Not-for-Profit Organizations 283
Health Care Organizations 285
9.6 Business Process Reengineering 287
Why Reengineering Sometimes Fails 288
Chapter 10 Cybercrime, Fraud, and Ethics 296
10.1 Introduction 296
10.2 Cybercrime and Fraud 297
Distinguishing between Cybercrime and Fraud 297
Cybercrime Legislation 300
Cybercrime Statistics 303
10.3 Examples of Cybercrime 304
Compromising Valuable Information 304
Hacking 305
Denial of Service 307
10.4 Preventing and Detecting Cybercrime and Fraud 309
Enlist Top-Management Support 309
Increase Employee Awareness and Education 309
Assess Security Policies and Protect Passwords 310
Implement Controls 311
Identify Computer Criminals 312
Maintain Physical Security 313
Recognize the Symptoms of Employee Fraud 314
Use Data-Driven Techniques 316
Employ Forensic Accountants 316
10.5 Ethical Issues, Privacy, and Identity Theft 317
Ethical Issues and Professional Associations 317
Meeting the Ethical Challenges 318
Privacy 319
Company Policies with Respect to Privacy 320
Identity Theft 320
Chapter 11 Information Technology Auditing 329
11.1 Introduction 329
11.2 The Audit Function 330
Internal versus External Auditing 330
Information Technology Auditing 331
Evaluating the Effectiveness of Information Systems Controls 335
11.3 The Information Technology Auditor's Toolkit 337
Auditing Software 337
People Skills 340
11.4 Auditing Computerized Accounting Information Systems 340
Testing Computer Programs 341
Validating Computer Programs 342
Review of Systems Software 343
Validating Users and Access Privileges 344
Continuous Auditing 345
11.5 Information Technology Auditing Today 347
Information Technology Governance 347
The Sarbanes-Oxley Act of 2002 347
Auditing Standard No. 2201 (AS 2201) 349
ISACA Information Technology Assurance Framework 350
IIA's Global Technology Audit Guides and Guide to the Assessment of IT Risk series 351
Chapter 12 Documenting Accounting Information Systems 358
12.1 Introduction 358
12.2 Why Documentation is Important 359
12.3 Primary Documentation Tools 362
Data Flow Diagrams 363
Document Flowcharts 368
System Flowcharts 372
12.4 Other Documentation Tools 377
Program Flowcharts 378
Decision Tables and Decision Trees 379
Software Tools for Graphical Documentation and SOX Compliance 381
12.5 End-User Computing and Documentation 383
The Importance of End-User Documentation 383
Policies for End-User Computing and Documentation 385
Chapter 13 Developing and Implementing Effective Accounting Information Systems 398
13.1 Introduction 398
13.2 The Systems Development Life Cycle 399
Four Stages in the Systems Development Life Cycle 399
Systems Studies and Accounting Information Systems 401
13.3 Systems Planning 401
Planning for Success 401
Investigating Current Systems 403
13.4 Systems Analysis 403
Understanding Organizational Goals 403
Systems Survey Work 404
Data Analysis 406
Evaluating System Feasibility 406
13.5 Detailed Systems Design and Acquisition 408
Designing System Outputs, Processes, and Inputs 409
The System Specifications Report 412
Choosing an Accounting Information System 413
Outsourcing 416
13.6 Implementation, Follow-Up, and Maintenance 417
Implementation Activities 417
Managing Implementation Projects 419
Postimplementation Review 421
System Maintenance 422
Chapter 14 Database Design 434
14.1 Introduction 434
14.2 An Overview of Databases 434
What is a Database? 435
Significance of Databases 435
Storing Data in Databases 437
Additional Database Issues 439
14.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach 442
Step 1--Identify Business and Economic Events 443
Step 2--Identify Entities 444
Step 3--Identify Relationships 444
Step 4--Create Entity-Relationship Diagrams 445
Step 5--Identify Attributes of Entities 446
Step 6--Convert E-R Diagrams into Database Tables 447
14.4 Normalization 449
First Normal Form 449
Second Normal Form 450
Third Normal Form 451
Chapter 15 Organizing and Manipulating the Data in Databases 462
15.1 Introduction 462
15.2 Creating Database Tables in Microsoft Access 463
Database Management Systems 463
Using Microsoft Access 463
Creating Database Tables 464
Creating Relationships 466
15.3 Entering Data in Database Tables 468
Creating Records 468
Ensuring Valid and Accurate Data Entry 469
Tips for Creating Database Tables and Records 472
15.4 Extracting Data from Databases: Data Manipulation Languages (DMLs) 473
Creating Select Queries 473
Creating Action Queries 477
Guidelines for Creating Queries 478
Structured Query Language (SQL) 478
Sorting, Indexing, and Database Programming 479
Chapter 16 Database Forms and Reports 490
16.1 Introduction 490
16.2 Forms 490
Creating Simple Forms 492
Using Forms for Input and Output Tasks 496
Subforms: Showing Data from Multiple Tables 497
Concluding Remarks about Forms 498
16.3 Reports 498
Creating Simple Reports 499
Creating Reports with Calculated Fields 502
Creating Reports with Grouped Data 504
Concluding Remarks about Reports 506
Glossary (Available online at http://www.wiley.com/college/simkin)
Index 516
