ACC 409 Accounting Information Systems (3)

Credits: 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.

Prerequisites: ACC 323 (with C- or better or concurrent) and BUS 311 (with C or better).

Grade Option: A-F only.

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.

Past Syllabi

Term Instructor Syllabus
Fall 2026 Jee-Hae Lim PDF, 162 KB
Fall 2026 Robert Hanna PDF, 231 KB
Spring 2026 Jee-Hae Lim PDF, 163 KB
Fall 2025 Jee-Hae Lim PDF, 174 KB
Spring 2025 Felicia Ladin PDF, 222 KB
Fall 2024 Jee-Hae Lim PDF, 376 KB
Spring 2024 Felicia Ladin PDF, 594 KB
Spring 2024 Jee-Hae Lim PDF, 376 KB
Fall 2023 Jee-Hae Lim PDF, 375 KB
Spring 2023 Addie Lui PDF, 207 KB
Spring 2023 Jee-Hae Lim PDF, 375 KB
Fall 2022 Jee-Hae Lim PDF, 391 KB