ACC 315 - Accounting Information Systems

3 Credit(s)

The study of foundational concepts of accounting information systems and the impact of Information Technology upon the design and implementation of accounting information systems. The following topics will be covered: development of systems to satisfy the prevailing financial standards and management needs; systems development; transaction/data processing; data storage including direct access files and data warehousing, and the impact of E-Commerce and E-Business. The study of adequate internal controls and major models in controls including COSO, Corbit and the impact of the Sarbanes-Oxley Act will be integrated throughout the course. Case applications relating to all aspects of accounting information systems as well as theory will be emphasized.
Prerequisite(s): ACC 221.