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Accounting Information Systems: Course Objectives, Description, Topics, and Assignments

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ACCOUNTING INFORMATION SYSTEMS: COURSE OBJECTIVES, DESCRIPTION, TOPICS, AND ASSIGNMENTS
ACCT-5600

DR. NICOLAOU

Fall 2010

COURSE STRUCTURE

In the modern world, the majority of accounting entries occur electronically. Accountants and auditors store information in databases, managed by enterprise systems that have a set of controls to ensure that transactions and record keeping happen as expected. E-business Web sites handle transactions automatically, with the accounting data going directly into the necessary databases. The concept of a paper trail has become a bit of a misnomer; today, because of accounting information systems, there is often no paper involved at all; however, it is important to establish the flow the data in different areas of the organization, or audit trail, so as to properly exercise internal controls. AISs help in this purpose.

At the outset of this course, you will learn the basics of accounting information systems and business processes. Next, you will learn about database management systems, and the design of various database models. Finally, you will learn about how to use internal controls effectively for risk management, as well as the requirements for business reporting.

After completing this course, you should not only have a clear idea of how accounting information systems work, but you should also be prepared to design and configure them to meet the record-keeping and risk management requirements of the organization. In addition, you will be prepared to design them to meet legal obligations—such as those defined in the United States’ Sarbanes-Oxley Act of 2002—as well as ethical obligations.

LEARNING OUTCOMES:
A. Develop a conceptual knowledge of the nature and functionality of an accounting information system and systems in general (Module 1).
B. Explain how an accounting system captures business events,...

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