ACNT 2372 - Analysis of Business and Accounting Information Systems

Credit Hours: 3
Contact Hours - Lecture: 3
An analysis of the development, implementation, and control of systems used in business and accounting processes. Current technologies used in actual business situations are emphasized. Addresses the impact these technologies have on the accounting profession. This course is for students who possess a Bachelor’s degree and is part of the Advanced Technical Certificate in Professional Accountancy.
Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4). Completion of ACNT 1371 or ACNT 2303, department approval required.
Student Learning Outcomes
1 - Understand the scope of an accounting information system. 2 - Identify the terms that are associated with accounting information systems and the IT environment. 3 - Analyze the information flow within the business and accounting environments. 4 - Understand the various accounting transaction cycles and the impact the technological environment has on these processes. 5 - Identify data management systems and how they are used in business and accounting environments. 6 - Demonstrate an understanding of how accounting information systems are developed and the computer controls which need to be established in conjunction with them. 7 - Develop a basic understanding of auditing within the IT environment.