(5 credits)
Nearly all businesses have an accounting system that provides appropriate financial information required to make informed, timely decisions. Therefore, the design of the system is vital to the efficiency and internal controls of acquiring such information. In this course, students learn the fundamental concepts of accounting systems design, including how accounting systems capture important business transactions that drive decisions and execution. Students learn about the technology of accounting systems, file processing, database concepts and tools, and internal control and risks. They explore how to audit the information system as well as how to use the information system to perform audit functions. Through the examination of the latest commercial accounting software, students learn about technological developments for the production of reports and exchange of business data.