Digital accounting : the effects of the Internet and ERP on accounting

Preface

A Framework for Digital Accounting

Digital Accounting, e-Accounting, and the e-Thing Roots of Digital Accounting

The Internet and Digital Accounting

Costs and Benefits of Digital Accounting

Structure of the Book

Summary

The Evolution of Accounting Software

History of Accounting Software

What Constitutes Accounting Software?

Looking Ahead

Summary

Appendix A: A Checklist for E-commerce Features

The XML-Based Web Languages and Accounting

XML

What's in it for Accountants?

History of Markup Languages

What is XML?

XML Document

XML Supplementary Technologies

XML Tools and Software

Advantages and Disadvantages of XML

XBRL

Structure of XBRL

XBRL Taxonomies

XBRL Instance Documents

XBRL Tools and Software

Audit and Control Issues in XBRL

Conclusion

Summary

Appendix A: Applications of XML-Based Languages in Accounting

Electronic Data Interchange

What is Electronic Data Interchange?

EDI Standards and Standard Setting Organizations

Infrastructure for EDI Solutions

Accounting Software and EDI

Financial EDI

EDI in the e-Era XML/EDI

EDIINT (The Internet Based EDI)

Internal Controls in EDI

Benefits and Costs of EDI

Looking Ahead

Summary

The Revenue Cycle

Revenue Cycle Activities

Sales Orders

SAP CRM Tools

CRM and Sales Orders

Credit Approvals

Warehousing and Shipping goods Billing. EIPP and EBPP Processes

Models for EIPP and EBPP

Infrastructure for EIPP/EBPP

Advantages and Disadvantages of EIPP and EBPP

Receivables and Collections

Online Management of Receivables

Electronic Payment Systems

B2C Payment Methods

Credit Cards and Online Checks

Stored Value Cards

Smart Cards

Replenishment Accounts

Phone Based Billing

Micropayments

Electronic Wallets

B2B Payment Methods

Electronic Lockboxes

A Word on Digital Cash

Summary

The Expenditure Cycle

Expenditure Cycle Activities

Ordering, Receiving, and Paying for Goods

Supplier Selection Strategy

Identifying and Selecting Suppliers

Contract Negotiations and Contract Management

Supplier Self-Service

Support for Auctions

Electronic Invoicing and Settlement

Content Management

Employee Self-Purchasing

Procurement Cards

Unusual Items and Exceptions

Purchasing Intelligence

SAP SRM Tools

Expenses and Payroll

Online Management of Expenses

Online Travel Centers

Online Payroll

Fixed Assets

Summary

The Conversion Cycle

Conversion Cycle Activities

Supply Chain Management

SAP SCM Capabilities

Supply Chain Planning

Supply Chain Execution

Supply Chain Collaboration

Supply Chain Coordination

SAP SCM Tools

Supply Chain Cost Accounting

Summary

The General Ledger Cycle

General Ledger Cycle Activities

Closing of the Books. Financial Analytics

Planning and Budgeting

Enterprise Portals

Components of Enterprise Portal

SAP Enterprise Portals

A Business View

Summary

Financial Management, Strategic Management, and Digital Accounting

Digital Accounting and Accounting Processes

Corporate Treasury Functions

SunGard Treasury System

SAP CFM Tools

Financial Supply Chain

Corporate Performance Management

SAP SEM Tools

Summary

Controls, Security, and Audit in Online Digital Accounting

Internal Controls

What and Why?

Security Issues in the Online World

A Conceptual Framework for Online Internal Controls

Standard Online Internal Control Techniques

Security Policy

Passwords, Security Tokens, and Biometrics

ACL (Access Control List)

Anti-Virus Software

Defense against Social Engineering

Cryptology

Digital Watermarks

Firewalls

Web Content Filtering

VPN (Virtual Private Networks)

Message Security Protocols

A Taxonomy of Network Anti-Intrusion Techniques

Preventive Techniques

Preemptive Techniques

Deterrent Techniques

Deflection Techniques

Detection Techniques

System Integrity Techniques

ICE (Intrusion Countermeasure) Techniques

A Word on Wireless Networks

Anti-Intrusion Products

Automated Control and Compliance Tools

Searchspace

TransactionVision

Privacy and Assurance Issues in the Online World

Trust Services

Privacy Audits

Summary

About the Author

Index