ACCT620 Accounting Information Systems (3 cr.)

Prerequisite(s): ACCT510  or AC303  
This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to accounting information systems with regard to organizational goals, relational databases, internal control processes, risks, and management reports.

Upon completion of this course, students are expected to be able to do the following:

1. Evaluate how accounting information systems align with organizational goals.
2. Analyze the impact of accounting information systems on managing organizational risk.
3. Summarize the advantages and disadvantages of enterprise risk management systems.
4. List internal controls as they apply to accounting information systems.
5. Develop a contingency plan for disaster preparedness and data recovery.
6. Prepare and evaluate flowcharts of business processes from a narrative.