Jan 26, 2021  
2017-18 RACC Student Catalog 
2017-18 RACC Student Catalog [ARCHIVED CATALOG]

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ACC 220 - Accounting Information Systems

4 Credit Hours

The primary purpose of this course is to provide an overview of automated accounting systems. Financial accounting systems are analyzed for file requirements, output, internal controls, and interaction with other systems. Internal controls over computer systems are also studied. Students will gain a hands-on computer experience using several integrated accounting packages.

Prerequisite(s): ACC 105  

Semesters Offered: Spring


Business Management and accounting are increasingly affected by computers and automated information systems. To successfully meet the employment demands of the business community, a student should have a basic understanding of automated systems, systems analysis and development, the internal controls which are necessary, and a familiarity with the actual workings of the components of a computerized accounting system.


  1. Define the accounting information system and explain its relationship to the entire information system, and the information system’s link to the organization.

  2. Explain how the information system and the accounting information system support the management function.

  3. Prepare and evaluate information systems documentation.

  4. Identify the main transaction processing cycles.

  5. Identify system control goals.

  6. Identify the major pervasive control plans business organizations use to control the electronic data processing function.

  7. Identify application control plans associated with online processing technology and those associated with batch technology.

  8. Explain the major information system logical and physical characteristics.

  9. Describe the major phases and steps of the systems development process.

  10. Utilize a commercial general ledger accounting software package to perform transaction processing.

  11. Research a topic and present the findings to the class in a professional presentation.

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