ACT 355: Accounting Information Systems

Prerequisite: ACT 211, Junior Standing, CCB Majors and Finance Minors only or by permission of the appropriate department chair

General Education requirement: Ethics/Information & Computer

Examination of the design, implementation, and use of accounting information systems in business settings. Topics include transaction cycles, business processes, data flows, databases, internal controls, systems documentation, reporting, and the use of accounting information for decision-making. Students apply AIS concepts to practical problems involving control evaluation, fraud-risk awareness, data analytics, data visualization, and business intelligence using tools such as Excel, Tableau, and Power BI. Ethical issues related to data quality, security, privacy, and the responsible use of accounting information are integrated throughout the course.