ACC 2400 Accounting Information Systems

The basic idea of ??an accounting information system is that accountants need to understand the underlying business processes that support business activities in an organization and generate transaction data. Thus, the purpose of this module is to give students an overview of the basic business processes. In addition, given the role of technology in accounting, many accounting systems have been computerized. Other topics include how hardware, software, and manual processes can transform data into useful financial and non-financial information for decision-making, logging, and business process analysis. Methods, principles for effective spreadsheet design, system development and maintenance, and the need to understand internal controls to ensure that (information and other) resources are protected from unintentional and malicious acts.

An Accounting Information System (AIS) is a structure used by businesses to collect, store, manage, process, retrieve and present their financial data to accountants, consultants, business analysts, managers, CFOs, auditors, regulators and tax authorities.

Trained accountants work closely with AIS to ensure that the company's financial transactions and records maintain the highest levels of accuracy and enable those who legally need access to financial data to easily access financial data while maintaining the integrity and security of the data.

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