Accounting Information Systems I

Course Description

This course is designed to provide accounting students with the proper mix of technical information and real-world applications. Areas of study include fundamental concepts and technologies (what computers can do for business), the Internet, intranets, electronic commerce, information systems development, basic project management principles, decision support systems, and the benefits of computer and human synergy.

Topics and Objectives

Changing Dynamics of Accounting

  • Identify the five accounting cycles.
  • Describe the impact of information systems on the accounting profession.
  • Demonstrate the flow of accounting information through an organization.
  • Identify internal control procedures for accounting information systems.
  • Differentiate among various types of information systems (IS).

Information Systems Infrastructure

  • Identify major hardware components.
  • Examine accounting software applications.
  • Analyze the limitations and risks of using the Internet in business activities.

Data Management and Interrogation

  • Define terminology used in databases.
  • Create a tool illustrating the flow of accounting information.
  • Develop a database using an accounting cycle.

Business Modeling Processes and System Design

  • Describe the systems development life cycle.
  • Explain the development of accounting information system requirements.

Information Systems and Auditing

  • Identify methods for auditing information systems.
  • Examine the impact of the Sarbanes-Oxley Act on internal control.

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