Accounting Information Systems - ACO 323

This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structures. Topics to be covered include the software development life cycle, contemporary technology and applications, control concepts and procedures, and auditing of information systems. This course also introduces students to the basic concepts of systems for collecting and processing data necessary in planning, decision-making, and the control of business organizations. Students will also have hands-on practice using accounting software. This course addresses how computerized accounting information systems capture, process, and communicate accounting data. It also introduces students to the technology, procedures, and processes that are necessary to conduct internal and external control, with an emphasis on the internal controls.
Prerequisite: ACO 202.