ACCT 400 Accounting Information Systems • 5 Cr.
Introduces the student to systems analysis and the application of information system concepts to the accounting process. Both manual and automated accounting cycles are studied. System processes, controls, flowcharting and internal controls relevant to each of the major transaction processing cycles for a typical business enterprise are covered. Prerequisite: ACCT 351.
After completing this class, students should be able to:
• Construct an accounting system that provides appropriate financial information required to make informed, timely decisions. • Model and employ the utilization and design of the system that is vital to the efficiency and internal controls of acquiring such information. • Interpret the fundamental concepts of accounting systems design, including how accounting systems capture important business transactions that drive decisions and execution. • Analyze the technology of accounting systems, file processing, database concepts and tools • Examine the process to use the information system to perform audit functions. • Compare the latest commercial accounting software; apply technological developments for the production of reports and exchange of business data in an enterprise environment.