2025-26 University Catalog
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ACC (0201) 405 - Accounting Information Systems Credits: 3.00
This course focuses on techniques for the analysis and evaluation of accounting information systems. Topics include an introduction to accounting systems, including documentation and design theory; accounting file structure; hardware/ software selection and impact on accounting systems; system life cycle, including accounting controls; and systems implementation and maintenance from the auditor’s standpoint. This course will require use of computer resources and an audit practice set as a learning tool on how to conduct an audit.
When Offered: Fall,Spring
Prerequisite 1: ACC 101 and ACC 102 and ACC 201 and ACC 202 Repeatable: No Grade Type: Regular Course Learning Goals: Upon the completion of this course, the student will be able to:
- Identify and assess risks associated with accounting information systems.
- Assess standard business processes.
- Use internal controls to mitigate risk in information systems and business processes.
- Perform data analytics using visualization.
- Discuss emerging and disruptive technologies impacting the accounting profession.
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