Accounting Information Technology ACCT 557

Course description form the Catalogue:
The course purposes to learn how to strategically plan to information technology, how to computerize accounting information system, and providing learning concerning positive and negative effects of accounting information systems technology.
 
I would like to add:
Accounting information system should portray the reality of the organization which the accounting information system is intended to serve. Each organization can have only one accounting system that serves internal users (individuals who exit inside the organization) as well as externals (individuals and other organizations who exist outside the organization). The organization can design and implement its own accounting information system or buy from the market ready ones. Some, if not most, accounting information systems available are grounded in double-entry bookkeeping. Resource-Event-Agent (REA) is yet another accounting technology that can be used in designing accounting information systems. Furthermore, accounting as an information system is impacted by the technological innovations that the world is experiencing. The internet is an evolution in communication that has its role in affecting accounting. A student of accounting should learn about innovations and their possible utility in accounting and their possible threats to the security of information contained in an accounting system.