Introduces accounting information systems. Topics include the elements, cycles, and procedures of accounting information systems, systems documentation techniques, the data processing cycle, the systems development process, controlling accounting information systems, and the auditing of computer-based systems. The course involves hands-on projects in spreadsheet, database, flowchart, and accounting software. AC 304 and satisfactory completion of computer competency exam. The role of the management accountant, including ethical responsibilities, is examined.
Emphasis is placed on cost management and the use of information for decision making.
Current cost management techniques are covered. AC 206 and PR 207. Study of the scope and purpose of auditing. Topics include risk analysis, internal control, ethics, operational auditing, sampling, fraud, and communications with auditees. An introduction to international accounting.