Program Curriculum

Course Descriptions

Programs of Study

Accounting
Department


Kania School of
Management


AACSB International

Programs of Study

Accounting Information Systems

Course Descriptions — Accounting Information Systems

ACC 374 — Database Management Systems for Electronic Business — 3 credits
(Formerly AIS 362) (Prerequisites: ACC 252 or ACC 254, EC 251) This course deals with the use of database management systems to support electronic business. Topics include: data modeling; database design and normalization; structured query language (SQL); database application development ; integration of Web server and database server; distributed databases; data warehousing; and data mining. (Also listed as EC 362.)
ACC 367 — Enterprise Accounting and Control — 3 credits
(Prerequisites: ACC 252 or ACC 254, junior standing) This course examines how accounting principles, methods, and techniques are harnessed to meet the reporting needs of an organization in an integrated management and information technology environment. It is designed to demonstrate the integration of both financial and managerial accounting procedures with the core business processes and organizational elements of an enterprise. (AIS 367 and EMT 367 are offered jointly.)
AIS 372 — Accounting for Electronic Business — 3 credits
(Prerequisites: ACC 252 or ACC 254, junior standing) This course will introduce students to the role of accounting in today’s global business environment. Students will examine how technology has impacted the techniques of accounting and reporting. Computerized models of accounting will be used to explore the tools available to compile data for management decision and reporting. Both Internet business and traditional business transactions will be evaluated. (AIS 372 and EC 372 are offered jointly.)
AIS 373 — Object Oriented Applications in Business and Accounting — 3 credits
(Prerequisite: ACC 474) This course is an introduction to the design and analysis of computer systems utilizing an object-oriented approach. Topics include: major methodologies, methods and techniques for analysis and design, concepts and techniques for development projects, CASE tool support development work, and approaches to planning for systems implementation, evaluation, and maintenance.
AIS 381 — Electronic Business Information Systems Security & Ethics — 3 credits
(Prerequisite: AIS 362) This course is designed to provide students with an understanding of the technical, managerial, legal and ethical issues of information security. Topics include: Web server and client security; secure transactions and payments; information security; digital certificates and practices; legal, moral and ethical issues; intellectual property and patents; governmental regulations and policies; and emerging technologies. (AIS 381 and EC 471 are offered jointly.)
AIS 473 — Advanced Auditing Issues: Information Systems Auditing — 3 credits
(Prerequisites: ACC 364 and ACC 474) The objective of this course is to develop competence in information systems auditing (the audit and control of computer-based information systems) by focusing on the design and implementation of audit approaches in automated settings. Topics include: information systems (IS) audits, IS controls, risk assessment, and computer-assisted audit techniques (CAATS).
ACC 474 — Accounting Information Systems— 3 credits
(Prerequisite: ACC 252) The design and application of accounting systems in both the manual and automated environments. Analysis of information’s accumulation and use patterns in organizations with a focus on providing useful and timely information. Extensive computer usage of Professional Business Software.
AIS 483 — Business Applications of Communication Networks — 3 credits
(Prerequisite: ACC 474) Use of computer and telecommunication networks to achieve organizational goals. Topics include data communications; planning and design of communication networks; data integrity, independence and security, client-server computing; global communication; the Internet; applications of telecommunication networks and current issues and future trends. (AIS 473, EC 473, and OIM 473 are offered jointly.)

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