In this course, students examine the fundamentals of accounting systems design. Topics include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions.
This graduate course is 6 weeks.
This course has a prerequisite. Please see details in the Prerequisite section below.
Attendance and participation are mandatory in all university courses, and specific requirements may differ by course. If attendance requirements are not met, a student may be removed from the course. Please review the Course Attendance Policy in the Catalog for more information.
Topics and Objectives
Accounting Information Systems and the Accountant
- Evaluate the impact and influence information technology has on the accounting profession and the importance of studying accounting information systems.
- Explain the basics of accounting on the internet (i.e. TCP/IP, URLs, Firewalls) and why social media and electronic communication are important to accountants.
- Summarize the safety and security issues related to electronic commerce and computer systems.
Flows within Accounting Information Systems
- Evaluate the characteristics of Accounting Information Systems (AIS) within a business setting.
- Explain the importance of documentation of an AIS.
- Analyze the design and implementation of AIS.
Database Concepts and Tools
- Evaluate the design elements of computer databases.
- Apply database concepts to manipulate and analyze data.
- Develop database forms and reports.
Business Processes Within AIS and Integrating Accounting and Enterprise Software
- Describe the fundamentals of business process within AIS.
- Differentiate the business processes of AIS.
- Assess the accounting and enterprise software of AIS.
- Describe internal control.
- Evaluate the application of internal control activities to an information system.
- Design internal controls to mitigate risks in a computer system.
Information Technology Auditing
- Distinguish between the main types of information system audits.
- Explain the information system audit process.
- Prepare an audit by utilizing accounting information system software.
A prerequisite is required for this course. The purpose of a prerequisite is to ensure students have the knowledge and/or skills needed to be successful in the course. Students are required to provide proof of prerequisite during the enrollment/registration process. To meet to a course prerequisite requirement, a student must have successfully completed the prerequisite course at University of Phoenix, provide proof via transcript of completing a comparable course (at least 75% match) or higher level course with at least a grade of C at another institution or have a University of Phoenix approved Student Appeal on file with the University.
This course requires the prerequisite below. Click on the prerequisite course to review the course topics and objectives.
ACC/421 – Intermediate Financial Accounting I or equivalent
This graduate level course requires proof of completion of a Bachelor's degree. Be prepared to provide documentation during the checkout process.
During the checkout process you will be prompted to provide proof of the requirement(s). If you completed the prerequisite at another institution be prepared to upload an official/unofficial transcript. If you have questions about meeting the prerequisite requirements for this course please contact an enrollment representative at 866-345-1800.
The University of Phoenix reserves the right to modify courses.
While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Representative
Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.
If you have a question please contact us at 866-345-1800.