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May 04, 2024
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2023-2024 Yavapai College Catalog [PREVIOUS CATALOG YEAR]
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ACC 310 - Accounting Information Systems
Description: Concepts and terminology of accounting information systems and the use of information technology for decision making in accounting and auditing. Major topic areas include Accounting Information Systems (AIS) and the firm, business processes, data analytics and emerging technologies, and managing and evaluating AIS.
Prerequisites: Program admission. ACC 131 , ACC 210 , BSA 131 , CSA 110 , ECN 232 , and ECN 236
Credits: 3
Lecture: 3
Lab: 0
Course Content:
- Accounting information systems and firm value
- Accountants as business analysts
- Data modeling
- Relational databases and enterprise systems
- Sales and collections business process
- Purchases and payments business process
- Conversion business process
- Reporting processes and eXtensible Business Reporting Language (XBRL)
- Data analytics
- Emerging technologies
- Internal controls
- Computer fraud
- Monitoring and auditing
Learning Outcomes:
- Describe in detail the purpose of accounting information systems and the links between business structure, processes, performance, and information systems. (1, 2)
- Develop conceptual models of organizational relationships by understanding business processes and analyzing information flows in an organization. (3-7)
- Test the conceptual models of information systems with the software package ACCESS and demonstrate how that knowledge transfers to a variety of comparable systems and software packages. (3, 4)
- Demonstrate how the knowledge of the conceptual models of information systems using Microsoft Access transfers to a variety of comparable systems and software packages. (3,4)
- Present data using Microsoft Excel, Tableau, and Power BI. (9, 10)
- Analyze organizational risk and control issues, cyber security issues and requirements for monitoring and auditing AIS. (8-13)
- Apply prevalent business-related technology in accounting contexts. (4, 8, 9)
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