Accounting Information Systems

ACCT 300 - Accounting Information Systems (2-2-3)

Provides a broad perspective on concepts and applications of Accounting Information Systems (AIS) which record, control, report transactions, and enhance decision making in organizations. Highlights the concepts and applications related to internal control in manual and computerized accounting systems. Introduces the understanding of Enterprise Resource Planning (ERP) software as it applies to modern AIS at an enterprise level. Topics include: Transaction processing and ERP, databases, control and AIS (COSO, COBIT, and ERM frameworks), systems reliability, auditing computer-based AIS, and control applications in Accounting cycles. Provides hands-on experience with Database Management Systems (DBMS), Spreadsheet programs, Systems documentation tools and ERP software. Cases, class discussion, field trips and group projects emphasize independent thinking, group processes, and communication.

Pre-requisites: ACCT210