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ACCT 309 Accounting Information Systems (3 Credits)

Students will have a comprehensive study of how IS knowledge is applied to the accounting environment. The course emphasizes upon developing the abilities of the students to understand how to process accounting data and the controls necessary to assure reliability and accuracy of the data that the accounting system processes.

Learning Outcomes:

  • Distinguish between data and information, discuss the characteristics of useful information, and explain how to determine the value of information.
  • Explain what an accounting information system (AIS) is and describe the basic functions it performs.
  • Query databases to provide insights about business operations and performance.
  • Understand business processes and represent them with documentation tools.
  • Create and implement well-structured databases to enable business processes.
  • Analyze internal control in information systems and design controls to mitigate risks associated with information systems.
  • Thrive in digital environments.