ACT 310 Accounting Information Systems

This course emphasizes the management accountant’s responsibility to design an accounting system that provides timely, relevant information for decision making with effective internal accounting controls. The course describes the collection, storage, and processing of financial and nonfinancial data in a modern-day accounting information system using relational database systems to capture the business processes of an organization. The required internal controls embedded in those processes are highlighted. Topics such as XBRL and data visualization are introduced. Prerequisites: ACT 202 with a grade of C or better and ACT 202L with a grade of C or better. Recommended Corequisite: ACT 303. (3)