2021 - 2022 College Catalog 
    
    Dec 08, 2021  
2021 - 2022 College Catalog

ACCT 310 - Accounting Information Systems


Credit Hours: 3
Lecture Hours: 3
Laboratory Hours: 0

Prerequisite(s): Grade of C or better in ACCT 125  or permission of the instructor

Restriction(s): None

Corequisite(s): None

This course is designed to study elements of accounting information systems. Conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentations, and control requirements are emphasized.

Student Learning Outcomes of the Course:
  1. Analyze business processes and design and ascertain that accounting systems contain the proper controls and risk protection measures.
  2. Trace accounting systems move from traditional general ledger systems to resource planning systems.
  3. Design accounting systems using database management software and data flow diagrams.
  4. Design system flowcharts to map out specific accounting functions.
  5. Identify internal control issues such as proper usage of passwords and other access controls and the importance of systematic controls