This textbook is intended to meet the needs of a first course in accounting information systems at either the undergraduate or graduate level. It may also be used as a review text in second or subsequent courses in this area. A primary objective in writing this edition of the text was to present AIS material that would make students more marketable in today's accounting environment. Recognizing that over 90 percent of accounting systems are licensed rather than internally custom developed and that the current market demand is for accounting graduates who can install, operate, and audit such systems, this text repre-sents a new paradigm. In contrast to traditional accounting systems textbooks that assume an organization will develop its own accounting system and, therefore, emphasize systems development, this textbook gives students the theoretical foundation and skills they will need to conduct a require ments analysis, search for a commercial solution, and successfully implement the software package selected. In addition to learning the essential AIS concepts, you will see much discussion and many examples of commercial accounting systems software as it is designed and as it should be designed.