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Accounting (ACCTG)

ACCTG 311 Accounting Systems and Control (3) Introduction to accounting procedures to gather, to aggregate, and to report accounting data to managers and to external readers.

ACCTG 311 Accounting Information Systems (3)

This course pertains to the study of accounting information systems as an important part of a firm's total information systems. The accounting cycle, as the key process providing financial information to management, is thoroughly reviewed and documented. Emphasis is given to the importance of computer-based accounting information systems in supporting internal controls and improving financial reporting, asset security and efficiency and effectiveness of performance. Course objectives: 1.) to understand the accounting model and specifically, the accounting cycle within a business entity; 2.) to process business and accounting transactions and complete the accounting cycle within a computer-based accounting information system; 3.) to analyze accounting information and related internal controls within a computer-based accounting information system; 4.) to examine relevant ethical issues; 5.) to gain an appreciation for evolving technology advancements, such as ERP's and e-commerce, and their impact on the accounting cycle and internal controls. This is a prescribed course for majors in Accounting and it serves as a foundation and prerequisite for most 300-level and 400-level accounting courses. Students will be evaluated based on performance on exams, computer-based accounting system project, and periodic homework assignments. Typically, 50% or more of student's grade is based on performance on exams. Course will be taught in either a technology classroom with computers for all students or periodic sessions in the computer lab. [Students will require consistent access to a computer to complete computer-based accounting system project].


General Education: None
Diversity: None
Bachelor of Arts: None
Effective: Spring 1995
Prerequisite: ACCTG 211

Note : Class size, frequency of offering, and evaluation methods will vary by location and instructor. For these details check the specific course syllabus.