Theory, design and implementation of Accounting Information Systems, including the business application of computerized spreadsheets, databases, and commercial software packages. Prerequisites: ACCT 281, CISS 170.
Prerequisite(s) / Corequisite(s):
ACCT 281, CISS 170.
Course Rotation for Day Program:
Most current editions of the following:
Most current edition of one of the following textbooks chosen from the first three textbooks listed:
Practice set that includes manual accounting, excel, access, and commercial accounting software packages chosen from the bottom three listed below.
Possible packages include:
Accounting Information Systems
By Romney, Marshall, and Paul Steinbart (Prentice Hall) Recommended
Core Concepts of Accounting Information Systems
By Bagranoff, Nancy A., Mark G. Simkin, and Carolyn Strand Norman (Wiley) Recommended
Accounting Information Systems
By Bodnar, George H., and William S. Hopwood (Prentice Hall) Recommended
Comprehensive Assurance and Systems Tools: An Integrated Practice Set
By Buckless, Frank A., Laura R. Ingraham, and James G. Jenkins (Prentice Hall) Recommended
Building Accounting Systems Using Access
By Perry, James T., and Gary P. Schneider (South-Western Publishing) Recommended
Systems Understanding: Aid for Auditing
By Arens, Alvin A., and D. Dewey Ward (Dalton Publishing) Recommended
To design, use, and evaluate Accounting Information Systems in both manual and computerized environments.
Explain the structure of an Accounting Information System (AIS).
Document AIS through narratives, flowcharts, and other diagrammatic techniques.
Process transactions in a manual and computerized environment.
Incorporate proper internal controls into AIS.
Incorporate the various cycles (revenue, expenditure, financing, human resources, and production) into the AIS.
Design, construct, and implement AIS using a manual system of journals and ledgers.
Design, construct, and implement AIS using an electronic spreadsheet (Excel, for example).
Design, construct, and implement AIS using a relational database (Access, for example).
Design, construct, and implement AIS using a commercial software package (Peachtree, for example).
• Accounting Information System overview • Documenting information systems • Processing transactions in a manual environment • Spreadsheet applications • Database modeling and applications • Internal controls in Accounting Information Systems • Financial reporting cycle, revenue cycle, expenditure cycle • Accounting Information System development
Recommended maximum class size for this course: 25
NOTE: The intention of this master course syllabus is to provide an outline of the contents of this course, as specified by
the faculty of Columbia College, regardless of who teaches the course, when it is taught, or where it is taught. Faculty members teaching this
course for Columbia College are expected to facilitate learning pursuant to the course objectives and cover the subjects listed in the topical
outline. However, instructors are also encouraged to cover additional topics of interest so long as those topics are relevant to the course's
subject. The master syllabus is, therefore, prescriptive in nature but also allows for a diversity of individual approaches to course material.