Accounting Information Systems

417

Course Description:
The development and implementation of integrated organizational computer-based information systems has had a significant impact on the field of accounting. Accounting information systems must meet the multiple accounting needs of transaction processing, internal controls and audit, and financial statement preparation and simultaneously support the needs of decision makers in finance, operations, marketing, human resources, and strategic management. The Sarbanes-Oxley Act makes corporate executives explicitly responsible for establishing, evaluating, and monitoring the effectiveness of internal control over financial reporting. For most organizations, the role of IT will be crucial to achieving these objectives. This course presents system and control concepts necessary for the design, implementation, control, and audit of accounting information systems with an emphasis on the accounting cycle, database design requirements, information system controls, financial reporting, and management responsibilities for compliance. The course includes a significant hands-on component using an accounting information system and relational database implemented using Microsoft Access. [2]

2 Credit(s)

Please Note: Not all courses are scheduled each semester. Complete class schedules are available upon enrollment.