ACCT 625 - Accounting Information Systems

3 Credits
The course is an advanced level study in accounting information systems and the role it plays in management. Students will analyze the structure of accounting information, modularized by business functions and the organization structure. Students will learn to assess the adequacy of the control environment of the accounting information system. Students will also be exposed to topics on system analysis, design, and implementation.

Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course.
Course Learning Outcomes:
1. Evaluate the adequacy of software/hardware in light of the company’s information needs.
2. Assess the adequacy of internal controls of the accounting information system in an automated environment by detailed analysis of the organization structure.
3. Assess the needs for interchange of information between business functions and cycles.
4. Analyze the structure of databases for the different modules of the accounting information system that would provide the necessary information for management decision making.
5. Compare and contrast the use of batch and on-line processing in relationship to the roles they play in fulfilling an organization’s information needs.