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C OURSE S YLLABUS ACCT 531 A CCOUNTING I NFORMATION S YSTEMS C OURSE D ESCRIPTION This course builds upon the student’s existing basic knowledge of how accounting information systems function in today’s business environment. It strongly emphasizes the internal control features necessary to provide accurate and reliable accounting data as it looks at how accounting information is recorded, summarized, and reported in both manual and computerized systems. Internal control as it applies to production processes as required by Rule 404 of the Sarbanes- Oxley Act of 2002 is part of this course. R ATIONALE Practicing accountants both in public and private accounting are expected to understand the basic principles and procedures relating to the design and operation of accounting information systems. Recent developments, notably the creation of the Public Accounting Oversight Board, make it obvious that advanced students also need exposure to how accounting systems and the auditor’s responsibility for them change over time. I. P REREQUISITES ACCT 211, 212, 301, 302, 401, or ACCT 412, 404. This is the first course in the MSA. II. R EQUIRED R ESOURCE P URCHASE Gelinas, U., Dull, R., & Wheeler, P. (2012). Accounting information systems (9 th ed.) Mason, OH: Cengage/South-Western. ISBN: 978-0-538-46931-9. Disclaimer: The above resource provides information consistent with the latest research regarding the subject area. Liberty University does not necessarily endorse specific personal, religious, philosophical, or political positions found in the resource. III.
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