ACCT 3051 Accounting Information Systems

3 hours; 3 credits

This course covers conceptual issues in the design and use of accounting information systems and also includes topics related to the auditing of information sytems, including IT governance and risk assessment, cybersecurity and systems-related control risks. Conceptual topics include flowcharting, relational database concepts, systems control and auditing, and applications of these to internal controls in particular accounting cycles.

Prerequisite: Accounting 2001, or equivalent. Students are expected to have proficiency in spreadsheet analysis for business (e.g., MS Excel) before taking this course; for students without this skill set, Computer and Information Science 1050 is highly recommended.


The City University reserves the right, because of changing conditions, to make modifications of any nature in academic programs and requirements of the university and its constituent colleges without advanced notice. Students are advised to consult regularly with college and department counselors concerning their programs of study.

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