Course Description
Course publication/revision date: This course was updated on 11/7/2024.
The practicing accountant should have a thorough knowledge of the processes within an accounting system. Otherwise, it would not be possible to create a system of controls, write procedures, understand where errors are originating, or develop new systems. The Accounting Information Systems course provides the deep background needed to gain proficiency in this area. The course also examines how transactions are recorded and roll up into the general ledger and financial statements. In addition, there is significant treatment of the many controls integrated into accounting systems, as well as how someone could fraudulently penetrate an accounting system. Finally, the course describes the key events in the process of developing and installing a new system. In short, this course is the essential source book for the accountant who wants to understand the core functions of an accounting information system.
