Program Overview

Radford University Program Information

Introduction to Accounting Information Systems

The Accounting Information Systems (AIS) course introduces students to the theoretical and practical aspects of AIS. The course covers hands-on use of accounting software, as well as the study of various accounting modules, including general ledger, accounts receivable, and payroll.

Course Description

• The course includes an introduction to AIS, general systems theory, and the AIS environment.
• Tools for describing and documenting information systems are covered, including:
  • Data flow diagrams
  • System flow charts
  • Data dictionaries
  • Process definitions
  • Data modeling
• Control and auditing of the AIS are discussed, including:
  • Control theory
  • Controls and accounting
  • The control environment
  • Pervasive controls
  • A framework for application controls
  • EDP auditing
• AIS subsystems are explored, including:
  • Financial reporting
  • Payroll
  • Accounts receivable
  • Order entry-sales
  • Accounts payable
  • Purchasing
  • Inventory
  • Job costing
• The course also covers AIS selection and development, including the systems life cycle, which comprises:
  1. Systems analysis
  2. Software/hardware review
  3. Systems design
  4. Systems development
  5. Systems implementation
  6. Systems maintenance and operation
  7. Systems death
• Trends and emerging technologies in Accounting Information Systems are also discussed.

Conduct of the Course

The course employs multiple teaching methods, including:

1. Lecture (52%)
2. Open discussion (10%)
3. Demonstrations of software by the instructor (4%)
4. Demonstrations of software by student groups (7%)
5. Hands-on use of software in a computer lab (27%)

Goals and Objectives

The course aims to equip students with the tools necessary to analyze, evaluate, design, and operate accounting information systems. The objectives of the course include:

1. Describing and distinguishing between general systems, information systems, management information systems, and accounting information systems.
2. Explaining the role of 1st, 2nd, and 3rd order feedback in control systems.
3. Identifying, describing, and classifying AIS controls.
4. Matching or developing specific controls for identified risks.
5. Identifying and describing the primary accounting subsystems.
6. Identifying and describing the interfaces between the primary accounting subsystems.
7. Identifying and describing the primary phases in the system life cycle.
8. Identifying and describing emerging technologies and their impact on accounting information systems.

Assessment Measures

Graded assignments may include in-class tests, a final examination, pop quizzes, problem exercises, papers, oral and written presentations, and class preparation and participation.

Prerequisites

• ACTG 212
• CS 100 or INSY 281

Credit Hours

The course is worth 3 credit hours, consisting of three hours of lecture and computer lab.