ACG 4401 - Accounting Information Systems



This course will expose students to various aspects of accounting information systems. The first part of the course will focus on modeling systems (computer systems, business processes, internal control systems, etc.). Specifically the course will examine Data Flow Diagrams (DFDs), FlowCharting, and the Resource Entity Agent (REA) model of accounting systems base on relational database design. This class is not a database course however, rather students will learn the tools needed to design properly structured database systems. The second part of the course will examine eXtensible Business Reporting Language (XBRL) and eXtensible Markup Language (XML) - a new reporting format required for all publicly traded companies by the SEC, as well as other reporting agencies.