ACCT 710-Seminar in Accounting Information Systems (3 Crs.)

ACCT 710-SEMINAR IN ACCOUNTING INFORMATION SYSTEMS (3Crs.):

This seminar provides an overview of the development, implementation, and evolution of accounting information systems (AIS). Topics discussed include the impact of technology, control issues, and behavioral aspects of the AIS process. The relationship between the AIS and the internal and external information flows that facilitate resource allocation decisions is emphasized. In addition to AIS audit ability concerns, other attributes of internal and external auditing, such as professional ethics, evidence gathering and evaluation, risk assessment, and reporting options are examined. Relevant theoretical and applied research is integrated into topical coverage throughout the course. Prerequisite: Graduate level accounting. The main objective of this course is to provide students with in-depth introduction to all major accounting information systems (AIS). The coverage is balanced and comprehensive, with many current examples of accounting practice. Accounting practice has evolved from manual journals and ledgers to automated accounting systems. This is probably true even for small firms. It is imperative therefore to focus on computerized AIS in teaching AIS.

Subjects covered in this seminar include an introduction to AIS and relationship between AIS and the business processes. It also covered the AIS development life cycle: the analysis, design, and implementation of AIS. The subjects covered also the transactional cycles, internal controls, the internet, E-commerce, and auditing computerized AIS.