Accounting Information Systems (Graduate)

Note: This course is not being offered at UMW. This is a course I developed at taught while at the College of Charleston. This course was offered in the Masters of Accounting at the College of Charleston.



This course is designed to provide the graduate accounting student with a broad conceptual and practical knowledge of accounting as an information system. The focus is information and its decision usefulness to managers, investors, creditors, and other interested parties. Particular attention is paid to human beings as information processors, the systems development life cycle, the decision process, internal control structure, and applications to the business environment. More specifically, this course is designed to assist students in learning to design and develop computer applications to meet the needs of a variety of information customers. The course has a substantial hands-on component. After the completion of the course, students should have a broad view of the enabling technologies that will shape the accounting profession in the coming years.


  • Understand the flow of accounting data through the accounting system: the classification, recording, summarizing, and reporting of accounting information.

  • Understand the principle uses of accounting information.

  • Understand and use Microsoft Excel to collect, summarize and report accounting data.
  • Understand the basics of Visual Basic for Applications and how to create basic spreadsheet applications
  • Understand basic spreadsheet and database controls
  • Understand how to use of CAATTs during an audit, with a focus on using Generalized Audit Software (IDEA)




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