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 Contents

Preface 19

PART I Conceptual Foundations of Accounting Information

Systems 27

CHAPTER 1 Accounting Information Systems: An Overview 28

Introduction 29
Information Needs and Business Processes 31
Information Needs 32
Business Processes 33
Accounting Information Systems 36
How an AIS Can Add Value to an Organization 37
An AIS Can Use Artificial Intelligence and Data Analytics
to Improve Decision Making 38
The AIS and Blockchain 40
Cloud Computing, Virtualization, and the Internet of Things 44
The AIS and Corporate Strategy 44
The Role of the AIS in the Value Chain 45
Summary and Case Conclusion 46 ■ Key Terms 47
AIS IN ACTION: Chapter Quiz 47 ■ Discussion Questions 48 ■ Problems 49 ■
AIS IN ACTION SOLUTIONS: Quiz Key 54

CHAPTER 2 Overview of Transaction Processing and Enterprise

Resource Planning Systems 56
Introduction 57
Transaction Processing: The Data Processing Cycle 58
Data Input 58
Data Storage 59
Data Processing 65
Information Output 65
Transaction Processing: Blockchain 67
Enterprise Resource Planning (ERP) Systems 68
Summary and Case Conclusion 71 ■ Key Terms 71
AIS IN ACTION: Chapter Quiz 71 ■ Discussion Questions 72 ■ Problems 73
CASE 2-1 Bar Harbor Blueberry Farm 79
CASE 2-2 SDC 80
AIS IN ACTION SOLUTIONS: Quiz Key 81

7
8 CONTENTS

CHAPTER 3 Systems Documentation Techniques 84

Introduction 85
Business Process Diagrams 86
Flowcharts 89
Types of Flowcharts 91
Program Flowcharts 94
Data Flow Diagrams 95
Subdividing the DFD 97
Summary and Case Conclusion 100 ■ Key Terms 100
AIS IN ACTION: Chapter Quiz 101 ■ Comprehensive Problem 102 ■
Discussion Questions 102 ■ Problems 102
CASE 3-1 Dub 5 107
AIS IN ACTION SOLUTIONS: Quiz Key 108 ■ Comprehensive Problem Solution 110

PART II Data Analytics 117

CHAPTER 4 Relational Databases 118

Introduction 118
Databases and Files 119
Using Data Warehouses for Data Analytics 121
The Advantages of Database Systems 121
The Importance of Good Data 122
Database Systems 122
Logical and Physical Views of Data 122
Schemas 123
The Data Dictionary 124
DBMS Languages 126
Relational Databases 126
Types of Attributes 127
Designing a Relational Database for S&S, Inc. 127
Basic Requirements of a Relational Database 129
Two Approaches to Database Design 131
Creating Relational Database Queries 131
Query 1 131
Query 2 134
Query 3 137
Query 4 137
Query 5 139
Database Systems and the Future of Accounting 140
Summary and Case Conclusion 142 ■ Key Terms 142
AIS IN ACTION: Chapter Quiz 142 ■ Comprehensive Problem 143 ■
Discussion Questions 144 ■ Problems 145
CASE 4-1 Research Project 153
AIS IN ACTION SOLUTIONS: Quiz Key 154 ■ Comprehensive Problem Solution 155
Appendix: Data Normalization 158 ■ Summary 161

CHAPTER 5 Introduction to Data Analytics in Accounting 162

Introduction 163
Ask the Right Questions 165
Extract, Transform, and Load Relevant Data 165
Extracting Data 166
Transforming Data 169
Loading Data 170
 CONTENTS 9

Apply Appropriate Data Analytic Techniques 171

Interpret and Share the Results with Stakeholders 172
Interpreting Results 172
Sharing Results 173
Additional Data Analytics Considerations 174
Automation 174
Data Analytics Is Not Always the Right Tool 176
Summary and Case Conclusion 176 ■ Key Terms 176
AIS IN ACTION: Chapter Quiz 177 ■ Discussion Questions 178 ■ Problems 178
CASE 5-1 Robotic Process Automation—Wood’s Amazing Woods Inc. 183
AIS IN ACTION SOLUTIONS: Quiz Key 185

CHAPTER 6 Transforming Data 188

Introduction 189
Attributes of High-Quality Data 190
Data Structuring 191
Aggregate Data 191
Data Joining 192
Data Pivoting 192
Data Standardization 193
Data Parsing and Data Concatenation 193
Cryptic Data Values 195
Misfielded Data Values 196
Data Formatting and Data Consistency 196
Data Cleaning 198
Data De-Duplication 198
Data Filtering 198
Data Contradiction Errors 199
Data Threshold Violations 199
Violated Attribute Dependencies 200
Data Entry Errors 200
Data Validation 200
Visual Inspection 201
Basic Statistical Tests 201
Audit a Sample 201
Advanced Testing Techniques 202
Summary and Case Conclusion 202 ■ Key Terms 202
AIS IN ACTION: Chapter Quiz 203 ■ Discussion Questions 204 ■ Problems 204
CASE 6-1 Hotel Data Cleaning Case 209
AIS IN ACTION SOLUTIONS: Quiz Key 210

CHAPTER 7 Data Analysis and Presentation 214

Introduction 215
Data Analysis 215
Descriptive Analytics 215
Diagnostic Analytics 217
Predictive Analytics 219
Prescriptive Analytics 220
Common Problems with Data Analytics 220
Data Presentation 222
Choosing the Right Visualization 222
Designing High-Quality Visualizations 225
Summary and Case Conclusion 235 ■ Key Terms 235
10 CONTENTS

AIS IN ACTION: Chapter Quiz 236 ■ Discussion Questions 237 ■ Problems 237
CASE 7-1 Analyzing Gamified Training 241
CASE 7-1 Appendix 242
ANALYTICS MINDSET Gamification 243
AIS IN ACTION SOLUTIONS: Quiz Key 244

PART III Control of Accounting Information Systems 247

CHAPTER 8 Fraud and Errors 248
Introduction 249
AIS Threats 249
Natural and Political Disasters 249
Software Errors and Equipment Malfunctions 251
Unintentional Errors 251
Intentional Acts 252
Introduction to Fraud 253
Misappropriation of Assets 254
Fraudulent Financial Reporting 255
SAS No. 99 (AU-C Section 240): The Auditor’s Responsibility to Detect Fraud 255
Who Perpetrates Fraud and Why 256
The Fraud Triangle 256
Computer Fraud 261
The Rise in Computer Fraud 261
Computer Fraud Classifications 262
Preventing and Detecting Fraud and Abuse 264
Using Data Analytics to Prevent and Detect Fraud 266
Summary and Case Conclusion 268 ■ Key Terms 269
AIS IN ACTION: Chapter Quiz 269 ■ Discussion Questions 270 ■ Problems 271
CASE 8-1 David L. Miller: Portrait of a White-Collar Criminal 276
CASE 8-2 Heirloom Photo Plans 277
AIS IN ACTION SOLUTIONS: Quiz Key 279

CHAPTER 9 Computer Fraud and Abuse Techniques 282

Introduction 282
Computer Attacks and Abuse 283
Social Engineering 292
Malware 296
Summary and Case Conclusion 305 ■ Key Terms 306
AIS IN ACTION: Chapter Quiz 306 ■ Discussion Questions 307 ■ Problems 308
CASE 9-1 Shadowcrew 318
AIS IN ACTION SOLUTIONS: Quiz Key 319

CHAPTER 10 Control and Accounting Information Systems 322

Introduction 323
Why Threats to Accounting Information Systems Are Increasing 323
Overview of Control Concepts 324
The Foreign Corrupt Practices and Sarbanes–Oxley Acts 325
Control Frameworks 326
COBIT Framework 326
COSO’S Internal Control Framework 328
The Control Environment 330
Management’s Philosophy, Operating Style, and Risk Appetite 331
Commitment to Integrity, Ethical Values, and Competence 331
Internal Control Oversight by the Board of Directors 332
 CONTENTS 11

Organizational Structure 332

Methods of Assigning Authority and Responsibility 332
Human Resources Standards That Attract, Develop, and Retain Competent Individuals 333
External Influences 334
Risk Assessment and Risk Response 335
Estimate Likelihood and Impact 335
Identify Controls 335
Estimate Costs and Benefits 335
Determine Cost/Benefit Effectiveness 336
Implement Control or Accept, Share, or Avoid the Risk 337
Control Activities 337
Proper Authorization of Transactions and Activities 337
Segregation of Duties 338
Project Development and Acquisition Controls 341
Change Management Controls 342
Design and Use of Documents and Records 342
Safeguard Assets, Records, and Data 342
Independent Checks on Performance 343
Communicate Information and Monitor Control
Processes 344
Information and Communication 344
Monitoring 345
Summary and Case Conclusion 347 ■ Key Terms 348
AIS IN ACTION: Chapter Quiz 348 ■ Discussion Questions 350 ■ Problems 350
CASE 10-1 The Greater Providence Deposit & Trust Embezzlement 356
AIS IN ACTION SOLUTIONS: Quiz Key 357

CHAPTER 11 Controls for Information Security 360

Introduction 361
Three Fundamental Information Security Concepts 362
1. Security Is a Management Issue, Not Just a Technology Issue 362
2. People: The Critical Factor 364
3. The Time-Based Model of Information Security 365
Protecting Information Resources 367
Physical Security: Access Controls 367
Process: User Access Controls 368
IT Solutions: Antimalware Controls 372
IT Solutions: Network Access Controls 372
IT Solutions: Device and Software Hardening Controls 377
IT Solutions: Encryption 379
Detecting Attacks 379
Log Analysis 379
Intrusion Detection Systems 380
Honeypots 380
Continuous Monitoring 380
Responding to Attacks 381
Computer Incident Response Team (CIRT) 381
Chief Information Security Officer (CISO) 381
Monitor and Revise Security Solutions 382
Penetration Testing 382
Change Controls and Change Management 382
Security Implications of Virtualization, Cloud Computing,
and the Internet of Things 383
Summary and Case Conclusion 384 ■ Key Terms 384
12 CONTENTS

AIS IN ACTION: Chapter Quiz 385 ■ Discussion Questions 386 ■ Problems 386
CASE 11-1 Assessing Change Control and Change Management 391
CASE 11-2 Research Project 391
AIS IN ACTION SOLUTIONS: Quiz Key 391

CHAPTER 12 Confidentiality and Privacy Controls 394

Introduction 395
Protecting Confidentiality and Privacy 395
Identify and Classify Information to Be Protected 396
Protecting Sensitive Information with Encryption 396
Controlling Access to Sensitive Information 396
Training 398
Privacy Regulations and Generally Accepted Privacy Principles 398
The EU’s GDPR and U.S. Laws 398
Generally Accepted Privacy Principles 399
Encryption 402
Factors That Influence Encryption Strength 403
Types of Encryption Systems 403
Virtual Private Networks (VPNs) 405
Hashing 406
Digital Signatures 407
Digital Certificates and Public Key Infrastructure 408
Blockchain 409
Summary and Case Conclusion 412 ■ Key Terms 412
AIS IN ACTION: Chapter Quiz 412 ■ Discussion Questions 414 ■ Problems 414
CASE 12-1 Protecting Privacy of Tax Returns 418
CASE 12-2 Generally Accepted Privacy Principles 419
AIS IN ACTION SOLUTIONS: Quiz Key 419

CHAPTER 13 Processing Integrity and Availability Controls 422

Introduction 422
Processing Integrity 423
Input Controls 423
Processing Controls 425
Output Controls 426
Illustrative Example: Credit Sales Processing 427
Processing Integrity Controls in Spreadsheets 429
Availability 429
Minimizing Risk of System Downtime 429
Recovery and Resumption of Normal Operations 430
Summary and Case Conclusion 435 ■ Key Terms 436
AIS IN ACTION: Chapter Quiz 436 ■ Discussion Questions 437 ■ Problems 438
CASE 13-1 Ensuring Systems Availability 447
CASE 13-2 Ensuring Process Integrity in Spreadsheets 447
AIS IN ACTION SOLUTIONS: Quiz Key 448

PART IV Accounting Information Systems Applications 451

CHAPTER 14 The Revenue Cycle: Sales to Cash Collections 452

Introduction 454
Revenue Cycle Information System 456
Process 456
Threats and Controls 456
 CONTENTS 13

Sales Order Entry 459

Taking Customer Orders 460
Credit Approval 462
Checking Inventory Availability 464
Responding to Customer Inquiries 465
Shipping 467
Pick and Pack the Order 467
Ship the Order 469
Billing 471
Invoicing 472
Maintain Accounts Receivable 474
Cash Collections 477
Process 477
Threats and Controls 478
Summary and Case Conclusion 480 ■ Key Terms 481
AIS IN ACTION: Chapter Quiz 481 ■ Discussion Questions 482 ■ Problems 482
CASE 14-1 Research Project: The Use of RFID in Retail 491
AIS IN ACTION SOLUTIONS: Quiz Key 491

CHAPTER 15 The Expenditure Cycle: Purchasing to Cash

Disbursements 494
Introduction 495
Expenditure Cycle Information System 496
Process 496
Threats and Controls 499
Ordering Materials, Supplies, and Services 503
Identifying What, When, and How Much to Purchase 503
Choosing Suppliers 505
Receiving 509
Process 510
Threats and Controls 511
Approving Supplier Invoices 512
Process 512
Threats and Controls 515
Cash Disbursements 515
Process 515
Threats and Controls 515
Summary and Case Conclusion 518 ■ Key Terms 519
AIS IN ACTION: Chapter Quiz 519 ■ Discussion Questions 520 ■ Problems 520
CASE 15-1 Group Case Analysis: School District Expenditure Fraud 529
CASE 15-2 Anatomy of a Multi-Million Dollar Embezzlement at ING Bank 529
AIS IN ACTION SOLUTIONS: Quiz Key 530

CHAPTER 16 The Production Cycle 532

Introduction 533
Production Cycle Information System 535
Process 536
Threats and Controls 536
Product Design 537
Process 537
Threats and Controls 539
Planning and Scheduling 539
Production Planning Methods 539
14 CONTENTS

Key Documents and Forms 539

Threats and Controls 543
Production Operations 544
Threats and Controls 544
Cost Accounting 546
Process 546
Threats and Controls 547
Summary and Case Conclusion 552 ■ Key Terms 553
AIS IN ACTION: Chapter Quiz 553 ■ Discussion Questions 554 ■ Problems 555
CASE 16-1 The Accountant and CIM 559
AIS IN ACTION SOLUTIONS: Quiz Key 559

CHAPTER 17 The Human Resources Management and Payroll

Cycle 562
Introduction 563
HRM/Payroll Cycle Information System 564
Overview of HRM Process and Information Needs 564
Threats and Controls 566
Payroll Cycle Activities 569
Update Payroll Master Database 570
Validate Time and Attendance Data 571
Prepare Payroll 573
Disburse Payroll 577
Calculate and Disburse Employer-Paid Benefits, Taxes, and Voluntary Employee
Deductions 579
Outsourcing Options: Payroll Service Bureaus and Professional Employer
Organizations 579
Summary and Case Conclusion 580 ■ Key Terms 581
AIS IN ACTION: Chapter Quiz 581 ■ Discussion Questions 582 ■ Problems 583
CASE 17-1 Excel Project: Sorting and Grouping Data 589
AIS IN ACTION SOLUTIONS: Quiz Key 589

CHAPTER 18 General Ledger and Reporting System 592

Introduction 593
General Ledger and Reporting System 594
Process 595
Threats and Controls 595
Update General Ledger 597
Process 597
Threats and Controls 598
Post Adjusting Entries 600
Process 601
Threats and Controls 602
Prepare Financial Statements 602
Process 602
Threats and Controls 609
Produce Managerial Reports 610
Process 610
Threats and Controls 610
Summary and Case Conclusion 614 ■ Key Terms 614
AIS IN ACTION: Chapter Quiz 615 ■ Discussion Questions 616 ■ Problems 616
CASE 18-1 Exploring iXBRL Viewers 621
CASE 18-2 Evaluating a General Ledger Package 621
AIS IN ACTION SOLUTIONS: Quiz Key 622
 CONTENTS 15

PART V The REA Data Model 625

CHAPTER 19 Database Design Using the REA Data Model 626

Introduction 626
Database Design Process 627
Entity-Relationship Diagrams 628
The REA Data Model 629
Three Basic Types of Entities 630
Structuring Relationships: The Basic REA Template 630
Developing an REA Diagram 633
Step 1: Identify Relevant Events 633
Step 2: Identify Resources and Agents 635
Step 3: Determine Cardinalities of Relationships 636
What an REA Diagram Reveals About an Organization 640
Business Meaning of Cardinalities 640
Uniqueness of REA Diagrams 641
Summary and Case Conclusion 642 ■ Key Terms 643
AIS IN ACTION: Chapter Quiz 643 ■ Comprehensive Problem 646 ■
Discussion Questions 646 ■ Problems 647
CASE 19-1 REA Data Modeling Extension 651
AIS IN ACTION SOLUTIONS: Quiz Key 652 ■ Comprehensive Problem Solution 656

CHAPTER 20 Implementing an REA Model in a Relational

Database 660
Introduction 661
Integrating REA Diagrams Across Cycles 661
Merging Redundant Resource Entities 664
Merging Redundant Event Entities 665
Validating the Accuracy of Integrated REA Diagrams 666
Implementing an REA Diagram in a Relational Database 666
Step 1: Create Tables for Each Distinct Entity and M:N Relationship 666
Step 2: Assign Attributes to Each Table 668
Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships 669
Completeness Check 670
Using REA Diagrams to Retrieve Information from a Database 671
Creating Journals and Ledgers 671
Generating Financial Statements 672
Creating Managerial Reports 673
Summary and Case Conclusion 673 ■ Key Term 674
AIS IN ACTION: Chapter Quiz 674 ■ Comprehensive Problem 675 ■
Discussion Questions 675 ■ Problems 676
CASE 20-1 Practical Database Design 678
AIS IN ACTION SOLUTIONS: Quiz Key 679 ■ Comprehensive Problem Solution 681

CHAPTER 21 Special Topics in REA Modeling 684

Introduction 685
Additional Revenue and Expenditure Cycle Modeling Topics 685
Additional Revenue Cycle Events and Attribute Placement 685
Additional Expenditure Cycle Events and Attribute Placement 687
Sale of Services 690
Acquisition of Intangible Services 690
Digital Assets 691
Rental Transactions 691
16 CONTENTS

Additional REA Features 693

Employee Roles 693
M:N Agent–Event Relationships 693
Locations 693
Relationships Between Resources and Agents 693
Production Cycle REA Model 694
Additional Entities—Intellectual Property 694
Production Cycle Events 696
New REA Feature 696
Combined HR/Payroll Data Model 697
HR Cycle Entities 697
Tracking Employees’ Time 698
Financing Activities Data Model 699
Summary and Case Conclusion 700
AIS IN ACTION: Chapter Quiz 703 ■ Discussion Questions 704 ■ Problems 705
CASE 21-1 Practical Database Assignment 710
AIS IN ACTION SOLUTIONS: Quiz Key 710
Appendix: Extending the REA Model to Include Information About Policies 714

PART VI The Systems Development Process 717

CHAPTER 22 Introduction to Systems Development and

Systems Analysis 718
Introduction 719
Systems Development 721
The Systems Development Life Cycle 721
The Players 722
Planning Systems Development 723
Planning Techniques 725
Feasibility Analysis 725
Capital Budgeting: Calculating Economic Feasibility 726
Behavioral Aspects of Change 727
Why Behavioral Problems Occur 728
How People Resist Change 728
Preventing Behavioral Problems 729
Systems Analysis 730
Initial Investigation 730
Systems Survey 732
Feasibility Study 733
Information Needs and Systems Requirements 733
Systems Analysis Report 735
Summary and Case Conclusion 736 ■ Key Terms 737
AIS IN ACTION: Chapter Quiz 738 ■ Comprehensive Problem 739 ■
Discussion Questions 739 ■ Problems 740
CASE 22-1 Audio Visual Corporation 749
AIS IN ACTION SOLUTIONS: Quiz Key 750 ■ Comprehensive Problem Solution 752

CHAPTER 23 AIS Development Strategies 754

Introduction 755
Purchasing Software 755
Selecting a Vendor 756
 CONTENTS 17

Acquiring Hardware and Software 756

Evaluating Proposals and Selecting a System 757
Development by In-House Information Systems Departments 759
End-User-Developed Software 759
Advantages and Disadvantages of End-User Computing 760
Managing and Controlling End-User Computing 761
Outsourcing the System 762
Advantages and Disadvantages of Outsourcing 762
Methods for Improving Systems Development 763
Business Process Management 764
Prototyping 765
Agile Methodologies 767
Computer-Aided Software Engineering 770
Summary and Case Conclusion 771 ■ Key Terms 771
AIS IN ACTION: Chapter Quiz 772 ■ Comprehensive Problem 773 ■
Discussion Questions 773 ■ Problems 774
CASE 23-1 Wong Engineering Corp. 778
AIS IN ACTION SOLUTIONS: Quiz Key 779 ■ Comprehensive Problem Solution 782

CHAPTER 24 Systems Design, Implementation, and Operation 784

Introduction 785
Conceptual Systems Design 785
Evaluate Design Alternatives 785
Prepare Design Specifications and Reports 787
Physical Systems Design 787
Output Design 788
File and Database Design 788
Input Design 789
Program Design 790
Procedures and Controls Design 791
Systems Implementation 792
Implementation Planning and Site Preparation 792
Selecting and Training Personnel 793
Complete Documentation 794
Testing the System 794
Systems Conversion 795
Operation and Maintenance 796
Summary and Case Conclusion 797 ■ Key Terms 798
AIS IN ACTION: Chapter Quiz 798 ■ Comprehensive Problem 799 ■
Discussion Questions 800 ■ Problems 801
CASE 24-1 Citizen’s Gas Company 807
AIS IN ACTION SOLUTIONS: Quiz Key 807 ■ Comprehensive Problem Solution 809

Glossary 812
Index 829
This page intentionally left blank
 Preface

New to This Edition

INTRODUCING TWO NEW CO-AUTHORS
Scott L. Summers and David A. Wood, both from Brigham Young University, joined as new
co-authors. Scott and David created the new section on data analytics (Part II), consisting of
four chapters. The first chapter is an update of Chapter 4 that discusses relational databases not
only as the basis for transaction processing systems, but also as one of the sources of Big Data
and Analytics. The next three chapters (Chapters 5–7) discuss the Extract, Transfer, and Load
(ETL) process and various data analytic techniques. This new content covers an extremely
important topic that affects all aspects of designing, using, managing, and auditing an AIS.

ENHANCEMENTS IN THE FIFTEENTH EDITION

We made extensive revisions to the content of the material to incorporate recent developments
while retaining the features that have made prior editions easy to use. Every chapter has been
revised to include up-to-date examples of important concepts. Specific changes include the
following:
1. Introduced several new topics in Chapter 1. The chapter discusses how an AIS can use
artificial intelligence and data analytics to improve decision making, how the AIS is af-
fected by blockchain technology, and the use of cloud computing, virtualization, and the
internet of things.
2. Shortened and simplified the discussion of computer fraud and abuse techniques by elimi-
nating many of the less frequently used techniques.
3. Simplified the discussion of control and the AIS by using the COSO Internal Control
framework instead of the COSO Enterprise Risk Management framework as the structure
for discussing controls.
4. Updated the discussion of information security countermeasures.
5. Updated the discussion of transaction processing and encryption to include blockchain
technology.
6. Updated the discussion of privacy to include the EU’s General Data Privacy Regulation
(GDPR).
7. Updated the end-of-chapter discussion questions and problems, including Excel exercises
that are based on articles from the Journal of Accountancy so that students can develop
the specific skills used by practitioners. Most chapters also include a problem that con-
sists of multiple-choice questions we have used in our exams to provide students with an
additional chance to check how well they understand the chapter material.
8. Moved the topic of auditing (Chapter 11 in the fourteenth edition) to a web-only appendix
because most of that material is covered in other courses.

19
20 PREFACE

Solving Learning and Teaching Challenges

STRUCTURED LEARNING
KEY LEARNING OBJECTIVES When you finish reading this text, you should understand the
following key concepts:
● Basic activities performed in major business cycles.
● What data needs to be collected to enable managers to plan, evaluate, and control an or-
ganization’s business activities.
● How to extract, transfer, and load (ETL) data from both the organization’s AIS and other
sources into a common repository that can be used for data analytics.
● How IT developments can improve the efficiency and effectiveness of business processes.
● How to design an AIS to provide the information needed to make key decisions in each
business cycle.
● Risk of fraud and motives and techniques used to perpetrate fraud.
● COSO’s models (Internal Control and ERM) for internal control and risk management as
well as specific controls used to achieve these objectives.
● Control Objectives for Information and Related Technology (COBIT) framework for the
effective governance and control of information systems and how IT affects the imple-
mentation of internal controls.
● AICPA’s Trust Services framework for ensuring systems reliability by developing pro-
cedures to protect the confidentiality of proprietary information, maintain the privacy of
personally identifying information collected from customers, assure the availability of
information resources, and provide for information processing integrity.
● Fundamentals of information security.
● Fundamental concepts of database technology and data modeling and their effect on
an AIS.
● Tools for documenting AIS work, such as REA diagrams, business processing diagrams,
data flow diagrams, and flowcharts.
● Basic steps in the system development process to design and improve an AIS.

FEATURES TO FACILITATE LEARNING To help students understand these concepts, the text
includes the following features:
1. Each chapter begins with an integrated case that introduces key chapter concepts
and topics and identifies several key issues or problems that students should be able
to solve after mastering the material presented in that chapter. The case is referenced
throughout the chapter, and the chapter summary presents solutions to the problems and
issues raised in the case.
2. Focus boxes and real-world examples to help students understand how companies use
the latest IT developments to improve their AIS.
3. Hands-on Excel exercises in many chapters to help students hone their computer skills.
Many of these exercises are based on “how-to” tutorials that appeared in recent issues
of the Journal of Accountancy. Some of those articles discuss older versions of Excel,
thereby giving students practice in developing the important life-long learning skill of
adapting older instructions to updated versions of software.
4. Numerous discussion questions and problems in every chapter provide additional op-
portunities for students to demonstrate mastery of key concepts. Many problems were
developed from reports in current periodicals. Other problems were selected from vari-
ous professional examinations, including the CPA, CMA, CIA, and SMAC exams. One
problem in every chapter consists of a set of multiple-choice questions to provide practice
in answering exam-style questions. One or more problems where students are asked to
match terms with their definitions to help students learn the terminology introduced in
that chapter. Each chapter also has one or more cases that require more extensive ex-
ploration of specific topics.
Exploring the Variety of Random
Documents with Different Content
Lawson’s Golden Gage (syn. of Lawson), 482
Le Czar (syn. of Czar), 184
Le Duc, 483
Le Duc Vermillion (syn. of Vermilion), 558
Le Prunier Tzaneron (syn. of Tzaueron), 557
L’Etendard De L’Angleterre (syn. of Standard), 548
Legal Tender, 483
Leib Sour, 483
Leipsic (syn. of Merunka), 494
Leipzic (syn. of German Prune), 219
Leipzig (syn. of German Prune), 219
Leipzig Early Quetsche (syn. of Merunka), 494
Leipziger Zwetsche (syn. of German Prune), 219
Leonard, 483
Leopard, 483
Lepine, 483
Lepine, var. orig. by, 483
Lepine (syn. of Norbert), 505
Leptune, 483
Lerchenei (syn. of Mirabelle), 284
Leroy, André, var. orig. by, 157
Letta, 483
Lewelling, Seth, var. orig. by, 453
Lewis, 483
Lewiston Egg, 484
Lewiston’s Egg (syn. of Lewiston Egg), 484
Lex Plum, 484
Lieflander Gelbe Pflaume (syn. of Apricot), 148
Lieflandische Grüne Zwetsche (syn. of Jaspisartige Pflaume),
471
Liegal’s August Zwetsche (syn. of August Zwetsche), 397
Liegel Rote Damascene, 484
Liegel Apricot, 484
Liegel, Dr., var. orig. by, 391, 399, 402, 403, 422, 477, 484, 493,
523, 526, 535, 555
Liegel Gage, 484
Liegel’s Blaue Reine Claude (syn. of Blaue Reine Claude), 405
Liegels Frühzwetsche (syn. of Quetsche Précoce Liegel), 525
Liegel’s Marokko (syn. of Kaiser Wilhelm), 474
Liegel’s Spanische Damascene (syn. of Spanish Damask), 546
Liegel’s Zwillingspflaume (syn. of Jumelles de Liegel), 474
Liegel Unvergleichliche, 484
Lillian Augusta, 484
Lillie, 484
Lincoln, 266
Lindley, quoted, 229
Lindow’sche Frühe Werder’sche Pflaume, 484
Lindsay, 484
Lindsay’s Seedling (syn. of Lindsay), 484
Little, 485
Little Black Damask (syn. of Black Damask), 404
Little Blue Gage (syn. of Early Blue), 438
Little Date (syn. of Datilles), 428
Little Mirabelle (syn. of Mirabelle), 284
Little Queen Claude or Claudia; Little Reine Claude (syns. of
Small Reine Claude), 347
Little Seedling (syn. of Little), 485
Livingston Manor (syn. of Reine Claude), 327
Livlandscher bierpflaume (syn. of Livland), 485
Livland, 485
Lizzie, 485
Lockey, 485
Lombard, 268
Lombard group, 33, 34
Lombard Plum (syn. of Lombard), 268
Lombard (syn. of Lombard), 268
Lombard (syn. of Red Gage), 527
London Plum or Plumb (syn. of Early Yellow), 203
Lone Star, 485
Long Blue, 485
Long Damson (syn. of Shropshire), 344
Long Fruit, 270
Long Fruit (syn. of Red June), 324
Long Fruited (syn. of Long Fruit), 270
Long Leaf Wonderful, 485
Long Red, 485
Long Scarlet, 485
Long Violet Damascene, 486
Long Violet Damask (syn. of Damas Violet), 427
Longworth, 486
Longworth, Nicholas, var. orig. by, 486
Lord, Orville Morell, life of, 331;
var. orig. by, 331, 482
Lot d’Ente, 486
Lot d’Ente (syn. of Agen), 138
Lotta (syn. of Lottie), 486
Lottie, 486
Louis, Simon, var. orig. by, 445
Louisa, 486
Louis Brun (syn. of Reine Claude), 327
Louise-Brune, 486
Louise Brune (syn. of Louise-Brune), 486
Louisen’s Braune Damascene (syn. of Louise-Brune), 486
Louisiana, 486
Louis Philipp or Philippe (syns. of Washington), 368
Louis Philippe (syn. of Nectarine), 291
Lovett, 486
Lovett Late, 487
Lovett’s Late Long Red (syn. of Lovett Late), 487
Lowry, 487
Lowry’s Gage (syn. of Lowry), 487
Lucas Frühzwetsche (syn. of Précoce de Lucas), 518
Lucas Königspflaume, 487
Luccombe’s Nonesuch (syn. of Lucombe), 271
Lucombe, 271
Lucombe, var. orig. by, 271
Lucombe’s Nonesuch (syn. of Lucombe), 271
Lucombe’s Nonsuch (syn. of Lucombe), 271
Lucombe’s Unvergleichliche (syn. of Lucombe), 271
Luedloff, 487
Luedloff, Charles, var. orig. by, 406, 469, 487, 503, 547
Luedloff Green, 487
Luedloff Red, 487
Luedloff’s Green (syn. of Luedloff Green), 487
Luedloff’s Red (syn. of Luedloff Red), 487
Luedloff’s Seedling (syn. of Luedloff), 487
Luizet, M., var. orig. by, 441
Lunn, 487
Luscombe, 487
Luscombe’s Seedling (syn. of Luscombe), 487
Lutts, 487
Lyon, 488
Lyon Apricot, 488

Macedonia, 488
Mackland, 488
MacLanglin (syn. of McLaughlin), 276
MacLaughlin (syn. of McLaughlin), 276
Macomber, 488
Macomber, J. T., var. orig. by, 453
Macomber, L. M., var. orig. by, 180, 510, 520
Macomber No. 1 and No. 2, 488
Madame Henri Deschars, 488
Madame Nicolle, 488
Madam Leeds, 488
Madeleine, 488
Madeleine (syn. of Early Tours), 202
Madison (syn. of Denniston Superb), 431
Madison, 488
Magnum Bonum (syn. of Yellow Egg), 386
Mailändische Kaiserpflaume (syn. of Impériale de Milan), 467
Mainzer Frühzwetsche, 489
Maître Claude (syn. of White Perdrigon), 375
Majestic Damson, 489
Mallard, 489
Mamelon (syn. of Mamelonnée), 489
Mamelonnée (syn. of St. Etienne), 537
Mamelonnée, 489
Mamelon Sageret (syn. of Mamelonnée), 489
Mammola (syn. of Reine Claude), 327
Mammoth July (syn. of Culberson), 425
Mangeron (syn. of Maugeron), 492
Manitoba, 489
Manitoba No. 1, 489
Manitoba Seedlings, 489
Mankato, 489
Manning, 489
Manning’s Long Blue; Manning’s Long Blue Prune; Manning’s
Prune (syns. of Manning), 489
Mann’s Brandy Gage; Mann’s Imperial (syns. of Brandy Gage),
408
Maquoketa, 271
Maraichère (syn. of Quetsche Maraichère), 524
Marais des Cygne, 490
Marange, 490
Marble, 490
Marbled-Plum, 490
Marble Plum (syn. of Marbled-Plum), 490
Marcellus, 490
Marcus, 490
Mardy, 490
Margate, 490
Marian (syn. of Early Royal), 201
Marianna, 273
Marietta, 490
Marigan, 491
Marion, 491
Marjorie, 491
Marketman, 491
Market Plum (syn. of Golden Cherry), 228
Markle, E., var. orig. by, 177
Marmorierte Eierpflaume, 491
Marokko Pflaume (syn. of Morocco), 288
Marshall, quoted, 58, 83, 84
Marster, 491
Marster’s (syn. of Marster), 491
Marten, 491
Marten’s Seedling (syn. of Marten), 491
Maru, 275
Marunka (syn. of Merunka), 494
Mary, 491
Maryland, 491
Mas, 492
Mas, M., quoted, 497;
var. orig. by, 443
Mason, 492
Mason, var. orig. by, 492
Massot (syn. of Oullins), 303
Matchless (syn. of Red Diaper, 323;
of Violet Diaper, 365)
Matchless, 492
Mathews, 492
Mathews, B. A., var. orig. by, 492
Matthews (syn. of Mathews), 492
Mauchete, 492
Maude Lacy, 492
Maugeron, 492
Maugeron; Maugeron Damask (syn. of Maugeron), 492
Maugiron (syn. of Maugeron), 492
Mayerboeck Zwetsche, 492
Mayerboeck’s Rote Zwetsche (syn. of Mayerboeck Zwetsche),
492
Mayer Hellrote, 493
Mayer Königspflaume, 493
Mayers Braunrothe Königspflaume (syn. of Mayers Rothe
Damascene), 493
Mayer’s Hellrothe Damascene (syn. of Mayer Hellrote), 493
Mayers Rothe Damascene, 493
Mayers Rothe Damascene (syn. of Mayers Rothe Damascene),
493
Maynard, 275
McCance, M. E., var. orig. by, 378
McCartney, 493
McCauley’s Seedling (syn. of Cambell), 414
McGillivray, 493
McLaughlin, 276
McLaughlin, James, var. orig. by, 277, 514
McLaughlin’s Gage Plum (syn. of McLaughlin), 276
McMahon, Bernard, quoted, 30, 38
McPherson, 493
McRea, 493
Mead, H. O., var. orig. by, 493
Meads, 493
Meads Seedling Plum (syn. of Meads), 493
Mediterranean, 493
Meigs, 493
Melon, 493
Melnicker Zwetsche, 493
Meneray, 494
Mereton, 494
Mereton’s Egg (syn. of Mereton), 494
Meroldt, 494
Meroldt, Dr., var. orig. by, 494
Meroldt’s Gelbe Reine-Claude; Meroldt’s Golden Gage; Meroldt’s
Reineclaude (syn. of Meroldt), 494
Merryweather, 494
Merryweather, H., var. orig. by, 494
Merton’s Egg (syn. of Mereton), 494
Merunka, 494
Merville d’Automne, 494
Meyer, 494
Miama, 494
Miami (syn. of Miama), 494
Michaelis Pflaume (syn. of September Damask), 542
Middleburg, 278
Middleburgh (syn. of Middleburg), 278
Mignonne, 495
Mikado (syn. of Georgeson), 218
Miles, 495
Miller (syn. of Improved French Prune), 467
Miller, 495
Miller, Colonel Charles, var. orig. by, 279
Miller, David J., var. orig. by, 445, 495
Miller No. 1, 495
Miller No. 5, 495
Miller’s Early (syn. of Silva Köning Claudie), 543
Miller Superb, 279
Millett, 495
Millett Early Red, 495
Millett’s Early Red (syn. of Millett Early Red), 495
Millett, T. T., 495
Millett Very Early Red, 495
Millett’s Very Early Red (syn. of Millett Very Early Red), 495
Millett’s Wild Plum (syn. of Millett), 495
Mills, 496
Mills Seedling, 496
Milton, 280
Milton Gage, 496
Mimms; Mimms Pflaume; Mimms Plum (syn. of Red Diaper),
323
Minco, 496
Miner, 281
Minette (syn. of Guthrie Late), 236
Minion, 496
Minner (syn. of Miner), 281
Minnesota, 496
Minnesota Seedling, 496
Minnesota (syn. of Rollingstone), 330
Minnetonka, 496
Minnie, 496
Minsterworth (syn. of Gloucestershire Violet), 452
Mirababelle; Mirabel; Mirabelle; Mirabelle abricotée, Blanche, de
Metz, de Vienne, Jaune, Perle, Perlée, Petite, précoce,
Simple, Verte (syns. of Mirabelle), 284
Mirabelle, 283
Mirabelle (syn. of Drap d’Or), 194
Mirabelle Abricotée (syn. of Aprikosenartige Mirabelle), 396
Mirabelle de Berthold (syn. of Early Mirabelle), 439
Mirabelle de Bohn, 496
Mirabelle de Bohn (syn. of Mirabelle de Bohn), 496
Mirabelle de Doerell (syn. of Dorell Aprikosenpflaume), 434
Mirabelle de Flotow, 497
Mirabelle de Metz (syn. of Mirabelle), 284
Mirabelle de Nancy (syn. of Drap d’Or), 194
Mirabelle de Rangheri (syn. of Rangheri), 526
Mirabelle de Ronvaux, 497
Mirabelle d’Octobre (syn. of Late Mirabelle), 263
Mirabelle Double, Double de Metz, Drap d’Or, Grosse, Grosse de
Nancy, grosse double de Metz, la grosse, Perlée; Mirabellen
 (syns. of Drap d’Or), 194
Mirabelle Double de Herrenhausen, 497
Mirabelle Gloire de Louveciennes (syn. of Gloire de
Louveciennes), 452
Mirabelle group, discussion of, 40, 41
Mirabelle Hâtive de Rangheri (syn. of Rangheri), 526
Mirabelle La Plus Hâtive de Flotow (syn. of Mirabelle de Flotow),
497
Mirabelle Précoce (syn. of Early Mirabelle), 439
Mirabelle Précoce de Flaford, 497
Mirabelle Rangheri; Mirabelle Rangheris (syns. of Rangheri), 526
Mirabelle Rayee (syn. of Mirabelle de Bohn), 496
Mirabelle Rouge (syn. of Myrobalan, 290; of Rote Mirabelle,
533)
Mirabelle Tardive (syn. of Late Mirabelle, 263; of Saint
Catherine, 334)
Mirabelle Tardive Mme. H. Deschars (syn. of Madame Henri
Deschars), 488
Mirabelle Vert Double (syn. of Reine Claude), 327
Mirabelle Verte, 497
Mirabelle von Metz (syn. of Drap d’Or), 194
Mirabilon; Mirabolan; Mirabolane; Mirabolanenpflaume;
Mirobalan (syns. of Myrobalan), 290
Miracle, 285
Miriam (syn. of Early Royal), 201
Mirian (syn. of Early Royal), 201
Miser; Miser Plum (syns. of Myrobalan), 290
Mission Prune, 497
Mississippi, 497
Mississippi Red (syn. of Mississippi), 497
Missouri, 497
Missouri Apricot (syn. of Golden Beauty), 226
Missouri Green Gage, 498
Mistake, 498
Mitchelson, 498
Mitchelson; Mitchelson’s (syns. of Mitchelson), 498
Mitchelson, var. orig. by, 498
Miviam; Mivian (syns. of Early Royal), 201
Mivian, 498
Mixed Arab (syn. of Early Red), 440
Mixed Arab (syn. of Black Arabka), 404
M. J. De Wolf, 498
M’Laughlin (syn. of McLaughlin), 276
Mogol Plum; Mogule Pflaume; Mogol; Mogul Plum; Mogul’s
Pflaume; Mogule; Mogule Plumb (syns. of Yellow Egg), 386
Mogul (syn. of Morocco), 288
Mogul Rouge (syn. of Red Magnum Bonum), 326
Moldavka (syn. of Blue Moldavka), 405
Moldavka (syn. of Voronesh), 365
Mollie, 498
Molly (syn. of Mollie), 498
Monarch, 286
Monarque (syn. of Monarch), 286
Monolith, 498
Monon, 498
Monona, 498
Monroe, 287
Monroe Egg; Monroe Gage (syns. of Monroe), 287
Monsieur (syn. of Early Tours), 202
Monsieur à Fruit Vert, 498
Monsieur; Monsieur Ordinaire (syns. of Orleans), 302
Monsieur; Monsieur Hâtif; Monsieur Hâtif de Montmorency;
Monsieur Hâtive (syns. of Early Orleans), 198
Monsieur; Monsieur’s Plum (syns. of Yellow Egg), 386
Monsieur à Fruits Jaune; Monsieur à Fruits Jaunes (syns. of
Yellow Imperatrice), 569
Monsieur de Smith (syn. of Smith Orleans), 348
Monsieur Hâtif de Foote (syn. of Foote), 446
Monsieur Jaune (syn. of Early Yellow), 203
Monsieur Jaune (syn. of Yellow Imperatrice), 569
Monsieur Noir Tardif (syn. of Late Orleans), 265
Monsieur Tardif (syn. of Suisse), 549
Monsieur tardif (syn. of German Prune), 219
Monsieur tardif de Knevett (syn. of Nelson), 503
Monsieur Tardive (syn. of Suisse), 549
Monstreuse de Bavay; Monstrueuse de Bavay (syns. of Bavay),
155
Monstrueuse d’Oullins (syn. of Oullins), 303
Mont Barbat d’Ente, 499
Montfort Pflaume (syn. of De Montfort), 430
Montgomery (syn. of Hand), 239
Montgomery, 499
Montgomery Prune (syn. of Lombard, 268; of Montgomery, 499)
Montmorency, 499
Montreuil (syn. of Noire de Montreuil), 504
Montreal No. 60 (syn. of Lunn), 487
Montreal, 499
Moon, 499
Moody, 499
Mooney (syn. of Bradshaw), 166
Moore, A. T., var. orig. by, 151
Moore Early, 499
Moore’s Early (syn. of Moore Early), 499
Mooreman (syn. of Moreman), 288
Moore’s Arctic; Moore Arctic (syns. of Arctic), 150
Morel, M. F., var. orig. by, 517
Moreman, 288, 499
Moreman Cherry (syn. of Moreman), 499
Moreman Prune (syn. of Benson), 401
Moreman’s Cherry (syn. of Aurora), 397
Morillen Pflaume (syn. of Apricot), 148
Morines, 499
Morin Hâtif, 499
Morocco, 288
Morocco (syn. of Morocco), 288
Morocco (syn. of Royal Tours), 332
Morocco Pflaume (syn. of Noire de Montreuil), 504
Moroccopflaume (syn. of Royal Tours), 332
Morocco Plumb (syn. of Morocco), 288
Morton, Thomas, quoted, 93
Moschatelle (syn. of Queen Mother), 522
Mottled Prune, 289
Mouchetée (syn. of Mauchete), 492
Mountain, 499
Mountain Plum, 500
Mount Royal, 500
Moyen, 500
Moyen de Bourgogne (syn. of Moyen de Bourgoyne), 500
Moyen de Bourgoyne, 500
Moyer, 500
Moyeu de Bourgogne (syn. of Early Perdrigon), 439
Moyret, 500
Moyret’s Gage; Moyret’s Reine Claude (syns. of Moyret), 500
Mrs. Cleveland (syn. of Cleveland), 419
Mrs. Bleeker’s Large Red (syn. of Bleeker Large Red), 405
Mrs. Clifford (syn. of Clifford), 419
Mudson, 500
Mulberry, 500
Muldraugh, 500
Muldraugh’s-hill Plum (syn. of Muldraugh), 500
Mule, 500
Muncey (syn. of Muncy), 501
Münchenpflaume (syn. of September Damask), 542
Muncy, 501
Munson, 501
Munson, Thomas Volney, plum investigations of, 88, 89;
var. orig. by, 402, 412, 496
Munson (syn. of Abundance), 136
Murdy, 501
Murray’s Reine Claude or Claudia (syns. of Reine Claude), 327
Muscadine (syn. of Myrobalan, 290; of Queen Mother, 522)
Musk Damask (syn. of Musk Damson), 501
Musk Damson, 501
Musk’d Damask; Muskierte Damascene (syns. of Musk Damson),
501
Muskirte Gelbe Damascene (syn. of Damas Jaune Musque), 427
Muscat Free, 501
Musk Perdrigon, 502
Muscle, 501
Mussel (syn. of Scioto), 541
Mussel; Mussell; Mussell Plum (syns. of Muscle), 501
Mussey, 502
Musque de Malta (syn. of Musk Damson), 501
Musquée de Besztercze (syn. of Hungarian Musk Prune), 465
Myrobalan; Myrobalane; Myrobolan; Myrobalans (syns. of
Myrobalan), 290
Myrobalan, 290
Myrobalan Jaune (syn. of Gelbe Kirschpflaume), 450

Nagate-Maru, 502
Nagate no Botankyo (syn. of Red June), 324
Nagats-Maru (syn. of Nagate-Maru), 502
Nagatus maru (syn. of Nagate-Maru), 502
Naples, 502
Native Red, 502
N. C. Seedling (syn. of North Carolina), 507
Nebraska, 502
Nebraska Seedling, 502
Nebraska Wonder, 502
Nectarine, 291
Nectarine (syn. of Goliath, 231; of Nectarine, 291; of Peach,
309)
Nectarine Plum (syn. of Nectarine), 291
Nectarine Rouge (syn. of Peach), 309
Neils, 502
Nellie, 502
Nellie Blanche, 503
Nelly (syn. of Nellie), 502
Nelson, 503
Nelson’s Victory (syn. of Nelson), 503
Neue Weisse Kaiserin (syn. of White Queen), 564
New Orleans (syn. of Early Orleans), 199
Never Fail, 503
New American, 503
New Apricot of Braunau (syn. of Liegel Apricot), 484
Newark, 291
New Early Orleans (syn. of Early Orleans), 198
New Goderich, 503
New Golden Drop (syn. of Golden Drop), 229
New Green Gage, 503
New Large Bullace, 503
New Large Bullace (syn. of New Large Bullace), 503
Newman, 292
New Orleans (syn. of Early Orleans), 199
Newton, 503
Newton Egg (syn. of Newtown Egg), 503
Newtown Egg, 503
New Transparent Gage (syn. of Early Transparent Gage), 440
New Ulm, 293
New Washington (syn. of Washington), 368
New Wine Sour, 504
New York Purple (syn. of Brevoort Purple), 408
Niagara (syn. of Bradshaw), 166
Nicholas, 295
Niemburg Egg; Nienburger Eierpflaume (syns. of Nienburger
Egg Plum), 504
Nienburger Egg Plum, 504
Nikitaer Blaue Frühzwetsche, 504
Nikitaer Dattelzwetsche, 504
Nikitaer Frühe Königspflaume; Nikitaner Frühe Königspflaume;
Nikita’s Frühe Königs Pflaume (syns. of Early Royal of
Nikita), 440
Nikitaer Hahnenpflaume, 504
Nikitaner Hahnenhode (syn. of Nikitaer Hahnenpflaume), 504
Nikko, 504
Nimon, 504
Noble Précoce (syn. of Edle Early), 441
Noire Americaine, 504
Noire de Montreuil (syn. of Noire de Montreuil), 504
Noire de Montreuil, 504
Noire Hâtif (syn. of Morocco), 288
Noire Hâtive (syn. of Early Tours), 202
Noisette, M., var. orig. by, 550
Nolan, 504
Nolen Plum (syn. of Wild Goose), 378
Nolton Ungarische, 505
Nome, 505
Nona, 505
Nonesuch; Nonsuch (syns. of Lucombe), 271
Nonpareil (syn. of Incomparable), 467
Norbert, 505
Norbert; Norbert’s Pflaume (syns. of Norbert), 505
Norby, 505
Norby, A., var. orig. by, 505
Norby No. 1, 505
Norby No. 11, 505
Norman, 505
Normand, Joseph L., life of, 506;
var. orig. by, 451, 486, 506
Normand; Normand Japan; Normand’s Japan; Normand Yellow
(syns. of Georgeson), 218
Normande précoce (syn. of Early Normandy), 439
Normand No. 5 (syn. of Alabama), 392
Normand No. 15 (syn. of Louisiana), 486
Normand Perdrigon, 505
Normand No. 5, 506; No. 11, 506; No. 12, 506; No. 15, 506;
No. 16, 506; No. 17, 506; No. 18, 507; No. 19, 507; No. 20,
507
Normand’s Seedlings, 506
Normannischer Perdrigon; Norman Perdrigon (syns. of Normand
Perdrigon), 505
North, 507
North, Professor, var. orig. by, 507
North Carolina, 507
North Carolina Seedling (syn. of North Carolina), 507
North’s Seedling (syn. of North), 507
North Star, 507
Nota Bene, 507
Nota Bene de Corse (syn. of Nota Bene), 507
Nouvelle; Nouvelle De Dorrel; Nouvelle De Dorelle; Nouveau De
Dorrelle (syns. of Dorell), 434
Nouvelle Goutte d’Or (syn. of Golden Drop), 229
November Gage, 507
Noyes, 507
Noyes, Mrs., var. orig. by, 507
Noyes’ Seedling (syn. of Noyes), 507
No. 3 (syn. of Early Red), 440
No. 11 (syn. of Norby No. 11), 505
113 Riga (syn. of Merunka), 494
116 Riga (syn. of Red Magnum Bonum), 326
No. 31,288 (syn. of First), 446
Nurseries, commercial, early origin of, 323-325
Nutmeg (syn. of Christian, 418; of Wheat, 563)
Nutmeg, 508

Oakley Park Wild, 508

Oatey, 508
Oberdieck, quoted, 263, 433
Oberdieck Gestreifte Eierpflaume, 508
Oberdiecks Frühe Aprikosenpflaume (syn. of Early Apricot), 437
Oberholtzer, George U., var. orig. by, 416
Oberley, 508
Oberley’s Greenwood (syn. of Oberley), 508
Occident, 295
Ocheda (syn. of Ocheeda), 296
Ocheeda, 296
October, 297, 508
October Gage (syn. of Frost Gage), 216
October Green Gage (syn. of Late Reine Claude), 481
October Mirabelle (syn. of Late Mirabelle), 263
October Purple (syn. of October), 297
Oddy, 508
Oddy’s (syn. of Oddy), 508
Odegaard (syn. of Odegard), 508
Odegard, 508
Odell, 508
Oeil de Boeuf; Oeuil-de-Boeuf (syns. of Jerusalem), 472
Oeuf Rouge (syn. of Red Magnum Bonum), 326
Ogan (syn. of Ogon), 298
Ogden (syn. of Ogon), 298
Ogeechee, 508
Oglesby, 508
Ogon, 298
Ogon (syn. of Ogon), 298
O-Hatankyo; O-hattankio (syn. of Chabot), 172
Ohio, 509
Ohio Prolific (syn. of Ohio), 509
Okaw, 509
Oktoberpflaume (syn. of Saint Martin), 336
Oku Botan, 509
Old Apricot (syn. of Apricot), 148
Old Gold, 509
Old Hickory (syn. of Miner), 281
Old Orleans (syn. of Orleans), 302
Olive, 509
Ollie, 509
Olson, 509
Omaha, 509
Omega, 509
Onderdonk, Gilbert, life of, 392;
var. orig. by, 392, 421, 439, 472, 501, 516
Onderka Damascene, 509
Onderka (syn. of Onderka Damascene), 509
Ontario, 509
Opata, 509
Orange, 300, 510
Orange; Orange Gage (syns. of Orange), 300
Orange Cherry, 510
Orange’s Cherry Plum (syn. of Orange Cherry), 510
Orel 19; Orel No. 19 (syn. of Long Red), 485
Orel No. 20 (syn. of Long Blue), 485
Orel No. 21, 510
Oren, J. K., var. orig. by, 301
Oren, 300
Orenge, 510
Orient (syn. of Chabot), 172
Oriental, 510
Orillia, 510
Oriole (syn. of Abundance), 136
Orleans, 302
Orleans (syn. of Early Orleans), 199
Orleans; Orleans Red Damask (syns. of Orleans), 302
Orleans Late Black (syn. of Late Orleans), 265
Osage, 510
Osage 48 (syn. of Osage), 510
Osterreichische Pflaume (syn. of Hungarian), 246
Oswego (syn. of Pond), 314
Ottoman; Ottomanische Kaiserpflaume (syns. of Imperial
Ottoman), 467
Ottoman Seedling, 510
Ouillin’s Gage, Golden, Golden Gage or Green Gage (syns. of
Oullins), 303
Oullins, 303
Outremont, 510
Oval Blood (syn. of Occident), 295
Ovalrunde Spreckel Pflaume (syn. of Gisborne), 451
Overall, 510
Owatonna, 510
Owen, 511
Owen Sound Beauty (syn. of Owen), 511
Oxford, 511
Oyama, 511
Pacific, 305
Pacific; Pacific Prune (syns. of Pacific), 305
Paddock, Captain, var. orig. by, 511
Paddock Magnum Bonum, 511
Paine, 511
Paine, A. W., var. orig. by, 511
Paine’s Seedling (syn. of Paine), 511
Paisan Blanche, 511
Paisan Blanche et Double (syn. of Paisan Blanche), 511
Paisan Noire, 511
Palatine, 307
Palmer, 511
Pander, 511
Papeleu, 512
Pappaconi, 512
Paquet, 512
Paquet, C. G., var. orig. by, 513
Paragon (syn. of Chabot), 172
Pardee, S. D., var. orig. by, 395
Paris Belle (syn. of Texas Belle), 552
Park, 512
Parker, 512
Parker’s Mammoth (syn. of Washington), 368
Parkinson, John, quoted, 28, 32, 373, 394, 421, 433, 441, 450,
455, 490, 509, 510, 513, 543, 559
Parmentier (syn. of Golden Drop), 229
Parrott, 512
Parsonage, 512
Parsons (syn. of Miner), 281
Partridge, 512
Pasqua, 512
Paterson’s (syn. of Gisborne), 451
Pathfinder, 512
Patten, A., 513
Patten, B., 513
Patten, C. G., var. orig. by, 513
Patten No. 40 (syn. of Apple), 396
Paul, J. M., var. orig. by, 308
Paul Early, 308
Paul’s Earliest (syn. of Paul Early), 308
Paul Wolf (syn. of Bender), 401
P. biferum (syn. of Twice Bearing), 556
P. Damascena Armeniacea (syn. of Mirabelle), 284
Peach (syn. of Knudson), 477
Peach (syn. of Nectarine, 291; of Peach, 309; of White Virginal,
565)
Peach, 309
Peach Leaf, 513
Peachleaf (syn. of Peach Leaf), 513
Peach-leaved (syn. of Kanawha), 474
Peach Plum (syn. of Nectarine, 291; of Peach, 309)
Peach Plum (syn. of Peach-plum), 513
Peach-plum, 513
Peake, 513
Pearl, 310, 513
Pear Plum, 513
Pearson, H. A., quoted, 340, 435
Peasant, 513
Peascod Plum (syn. of White Peascod), 564
Pêche; Pêche de Calvel (syns. of Nectarine, 291; of Peach, 309)
Peerless, 513
Peffer, G. P., var. orig. by, 406, 467
Peffer’s Premium (syn. of Premium), 518
Pekin, 513
Pendent, 514
Penn, William, quoted, 20
Penning, 514
Penning, Martin, var. orig. by, 356, 507, 514
Penning Peach, 514
Penning’s Free (syn. of Penning), 514
Pennock, 514
Pennock, C. E., var. orig. by, 514, 550
Pennock’s Hybrid (syn. of Pennock), 514
Penobscot, 514
Peoly Early Blue, 514
Perdigevena; Perdigon; Perdrigon; Perdrigon Violet or Violette
(syns. of Blue Perdrigon), 164
Perdrigon Bariole (syn. of Bunter Perdrigon), 412
Perdrigon blanc (syn. of White Perdrigon), 375
Perdrigon de Brignole; Perdrigon de Brignole Gros (syns. of
Brignole), 409
Perdrigon de Normandie (syn. of Normand Perdrigon), 505
Perdrigon des Alpes, 514
Perdrigon group, 31, 32
Perdrigon Hâtif (syn. of Drap d’Or), 194
Perdrigon hâtif or hâtive (syns. of Early Perdrigon), 439
Perdrigon Jaune (syn. of Drap d’Or), 195
Perdrigon Normand (syn. of Normand Perdrigon), 506
Perdrigon of Cernay, 514
Perdrigon rouge (syn. of Red Perdrigon), 528
Perdrigon Tardif, 515
Perdrigon Violet (syn. of Early Tours), 202
Perdrigon Violet Hâtif (syn. of Early Perdrigon), 439
Perfection (syn. of Wickson), 376
Perry’s Seedling (syn. of Oriental), 510
Pershore, 515
Pershore Yellow Egg (syn. of Pershore), 515
Persing Nos. 1, 2 (syn. of Burbank), 170
Peters, 312
Peter’s Large Yellow; Peter’s Yellow Gage; Peters’ Yellow Gage;
Peters Yellow Gage (syns. of Peters), 312
Peterson, var. orig. by, 143
Petit Bricette (syn. of Late Mirabelle), 263
Petit Damas Blanc (syn. of Small White Damson), 545