The Accounting Information Systems course assists in developing an understanding of the role accounting information systems plays i...">

Accounting Information Systems

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The Accounting Information Systems course assists in developing an understanding of the role accounting information systems plays in businesses. The course will place an emphasis on internal controls surrounding transactions cycles of the accounting process that are both computerized and non-computerized, and their relationship to the information system of the organization. The course will also provide conceptual overviews of cloud computing and risk management of accounting data.


  • Understanding the ethical relationships to accounting information systems in organizations.
  • Evaluating the interrelationships of business process and the accounting information systems.
  • Evaluating types of accounting information systems.
  • Identifying and documenting how input methods and outputs from accounting information systems relate to business processes.
  • Understanding the role of the Code of Ethics and Internal Controls in preventing accounting related fraud.
  • Assessing internal controls in and for IT systems.
  • Understanding and describing elements of systems planning, systems analysis, systems design and systems implementation.
  • Recognizing the benefits and risks of Enterprise Resource Systems (ERP)
  • Understanding the regulatory (Sarbanes Oxley) expectation relating to accounting information systems.
  • Assessing auditing information technology based processes.
  • Performing tests of controls.
  • Performing tests of transactions and tests of balances.
  • Reviewing major accounting transaction processes relating to revenue, cash collection, purchasing, and cash disbursement and identifying the risks and controls of each connected process.
  • Appraising the various systems related to the major transactions processes, including Electronic Data Interchange (EDI), receipt settlement, e-payables, Point of Sale (POS) systems and others.
  • Appraising the various systems related to payroll processing and fixed assets.
  • Reviewing administrative processes and controls.
  • Recognizing the various types of data collection and storage available.
  • Recalling the history of E-Commerce and E-Business and the history of the internet.
  • Understanding the legal implications of privacy.
  • Describing tools that enable E-Business such as XML and XBRL.
  • 应用ing relevant ethical framework to identify and address issues related to E-Business and E-Commerce.
  • 应用ing relevant and ethical assumptions and estimates when preparing and reporting financial statements and results.

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