ACCT 417 - Accounting Systems

3 Credits

(Fall, Spring)
Prerequisite(s): ACCT 311 and BUIS 260. This course explores systems fundamentals relating to the design requirements to accommodate the flow of accounting information associated with an economic transaction. Consideration is given to such accounting fundamentals as internal controls and adequacy of information needed to complete the requirements of validation, recognition, valuation, and matching. Attention is also given to the part played by the accounting system as an integral part of the management information system.