Accounting Information Systems

Catalog description

Accounting Information Systems examines the relationships and distinctions between accounting information systems (AIS) and the total management information system (MIS) environment, with major emphasis on computerized AIS. The AIS course will explore, in detail, several typical AIS application sub-systems, such as: (a) order entry/sales, (b) billing/receivables/cash receipts, (c) inventory, (d) purchasing/payables/cash disbursements, (e) payroll, and (f) materials planning/production. Major themes throughout the AIS course will focus upon: (a) oral and written communication, (b) objectives and procedures of internal control, & typical business documents and reports, (d) proper systems documentation through charting devices, and (e) systems analysis and design methodologies. Additional specific AIS themes to be explored include: (a) The impact of emerging information technologies on the AIS and related systems; (b) The implications of business process re-engineering initiatives on AIS design, implementation, and management; and (c) Preparing to be, as an accountant, an effective user, evaluator, and developer of accounting information systems. Prerequisite: ACC 102 Semester Hour(s): 3 hour(s) Lecture / Lab Hours: 3 lec/week.