ACC300 Applied Tech for Accountants
Lead Faculty: Dr. Connie Fajardo
Course Description
The design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems. Included are the use of computerized accounting software and the design of spreadsheet models to perform specialized accounting and finance related tasks.
Learning Outcomes
- Describe the role of business information systems with regard to transaction processing, financial reporting, management reporting, risks, and internal control.
- Design an appropriate chart of accounts for a hypothetical company and record monetary transactions in a computerized accounting system.
- Apply spreadsheet software to accounting tasks that require the use of database functions, financial functions, logical/conditional functions, mathematical functions, look up tables, and the like.
- Describe the roles and responsibilities of database/network/web administrators, computer operators, librarians, systems programmers, and applications programmers, and apply appropriate segregation of duties principles for internal control purposes.
- Compare and contrast the relationship of systems to systems development during various stages of system development.
- Describe and assess IT functions including hardware and software, networks, data structure, application, and systems operation.
- Apply disaster recovery and business continuity technology, including data backup and recovery procedures, alternate processing facilities, and threats and risks management.
- Describe and evaluate various types of information systems audits and audit technologies.
