Conceptual foundations of accounting information systems -- Accounting information systems : an overview -- Overview of transaction processing and enterprise resource planning systems -- Systems documentation techniques -- Relational databases -- Control and audit of accounting information systems -- Computer fraud -- Computer fraud and abuse techniques -- Control and accounting information systems -- Controls for information security -- Confidentiality and privacy controls -- Processing integrity and availability controls -- Auditing computer-based information systems -- Accounting information systems applications -- The revenue cycle: sales to cash collections -- The expenditure cycle: purchasing to cash disbursements -- The production cycle -- The human resources management and payroll cycle -- General ledger and reporting system -- The rea data model -- Database design using the rea data model -- Implementing an rea model in a relational database -- The systems development process -- Introduction to systems development and systems analysis -- Ais development strategies -- Systems design, implementation, and operation.

ACCY231