ACC 409 Accounting Information Systems (3)

Accounting systems analysis, control and design in manual and computerized environments. Knowledge and skills of information technology for auditing AIS systems. Hands-on experience with microcomputers and a computerized accounting system. A-F only. Pre: 323 (with C- or better or concurrent) and BUS 311 (with C or better).

Subjects:

  • System analysis, design and controls of accounting systems.
  • Basic Fundamentals relating to accounting cycles, tools for understanding, explaining, and designing accounting systems; and internal control concepts in both manual and computerized environments.
  • Basic Fundamentals relating to accounting cycles, tools for understanding, explaining, and designing accounting systems; and internal control concepts in both manual and computerized environments.
  • The course is oriented toward principles, concepts, and ideas rather than technical aspects of Information systems.
  • Functions of major AIS subsystems, how these systems interact, and the principal inputs, processes, files, outputs, and controls associated with the subsystems.
  • Use database systems to represent and manipulate enterprise data to solve organizational problems
  • Evaluation of controls in AIS, to provide a foundation for auditing those systems.
  • Hands-on experience with microcomputers and a computerized accounting system, internal control in depth.
  • Transaction flowcharting, internal controls, basic computer terminology, Electronic Data Processing (EDP) controls, and relational databases.
  • Develop knowledge and skills for security of information and information systems within organizations
  • Skills to adapt to change in the IT environment that is the accounting profession today.