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    Central Washington University
   
 
  Oct 20, 2017
 
 
    
2017-2018 Graduate Catalog
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ACCT 555 - Accounting Information Systems


Description:
Accounting information system development process and related information systems technologies. Includes the application, control, and audit of accounting information systems. ACCT 455 and ACCT 555 are layered courses; student may not receive credit for both.

Prerequisites:
Prerequisite: admission to the Master of Professional Accountancy Program.

Credits:
(5)

Learner Outcomes:
Students will be able to:

  • Explain the objectives and processes of each accounting transaction cycle and interpret flowcharts and other graphical documentation of those cycles.
  • Apply the requirements and specifications of COSO and related official pronouncements regarding the design and implementation of internal controls.
  • Identify the key components and processes of manual and computerized accounting information systems.
  • Identify current issues and emerging technologies that affect the evolution of accounting information systems in a global economy mediated by networked digital technologies.
  • Graduate students will communicate their case and/or problem analysis of various accounting information issues.
Approval Date:
1/22/15



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