ACCT 277 Accounting Information Systems (5 credits)
Prerequisite A grade of 2.0 or greater in ACCT&201- Principles of Accounting I
Course Description
Students examine the fundamentals of accounting systems design. Topics include investigation, construction, and installation of business information systems; accounting processes and data flows, database concepts; and tools to assess risk and implement internal controls.
Course Content
A. Definition of and the role of Accountants in Accounting Information Systems
B. Business processes overview and documentation
C. Control and governance frameworks to assess risk environment.
D. Implementation of internal controls.
E. Ethics‐related issues, such the motivations behind financial ethical violations, fraud, and unintended consequences of different accounting information systems processes.
Student Outcomes
1. Explain the role, purpose and importance of an accounting information system.
2. Model and diagram business systems and processes in order to record, process and report information related to the financial aspects of business events.
3. Evaluate and implement well-structured databases to enable business processes.
4. Explain what risk assessments are and how they impact accounting roles.
5. Apply common internal controls to accounting information systems.
6. Describe how accounting processes involved in decision-making impacts an organization and its employees.
Degree Outcomes
Program Outcome 1: Know how to apply related accounting knowledge such as taxation, payroll, auditing in performing accounting/bookkeeping functions/work.
Program Outcome 2: Use computer and related tools to perform financial reports and management reports.
Global Citizenship: Graduates will be able to critically examine the relationship between self, community, and/or environments, and to evaluate and articulate potential impacts of choices, actions, and contributions for the creation of sustainable and equitable systems.
Lecture Contact Hours 50
Lab Contact Hours 0
Clinical Contact Hours 0
Total Contact Hours 50
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