ACC205 — Accounting Information Systems 3 Hours
Accounting Information Systems examines the relationships and distinctions between accounting information systems AIS and the total management information system MIS environment with major emphasis on computerized AIS. The AIS course will explore in detail several typical AIS application sub-systems such as a order entrysales b billingreceivablescash receipts c inventory d purchasingpayablescash disbursements e payroll and f materials planningproduction. Major themes throughout the AIS course will focus upon a oral and written communication b objectives and procedures of internal control typical business documents and reports d proper systems documentation through charting devices and e systems analysis and design methodologies. Additional specific AIS themes to be explored include a The impact of emerging information technologies on the AIS and related 2026 - 2027 89 Programs systems b The implications of business process re-engineering initiatives on AIS design implementation and management and c Preparing to be as an accountant an effective user evaluator and developer of accounting information systems. Prerequisite: ACC 102 Semester Hour(s): 3 hour(s) Lecture / Lab Hours: 3 lec/week.