Description
ACCT 321. ACCOUNTING INFORMATION SYSTEMS. A study of the use of a variety of resources designed to transform financial and other data into financial information for decision-making. Consideration of these systems must deal with issues such as the flow of transactions and related procedures, summarizing the financial data into meaningful formats for both internal and external reporting and documentation for audit trail purposes. The course will emphasize the role of transaction processes and accounting information systems, data analytics and presentation, business processes, systems controls, and accounting software and internal controls. Prerequisites: Accounting 202. Semester course, three hours.