Before taking a course in accounting information systems at college, students are usually required to take an introductory accounting course. In these courses students learn the fundamentals of accounting, such as the accounting cycle, the preparation of financial statements and proper budgeting. Once these basic accounting procedures are learned, the student can then begin to apply that knowledge to developing systems that organize those procedures.
Students in accounting information systems courses are taught how to implement and run systems within a business environment. Topics usually include the characteristics of different types of information systems, the typical design elements of an information system, the security controls placed on information systems and the auditing process used on information systems.
Most accounting information systems courses combine lecture and lab- or group-work components. Instructors often use problems drawn from a textbook, case studies and computer applications to teach the material.
Accounting information systems courses are typically taught wherever accounting programs are offered. Because accounting is such a popular field, students have the opportunity to study at a college or university in any state in the United States. As well, some accounting information systems courses are taught through an online-degree program. For many working individuals, this is becoming a more popular option. Online schools such as the University of Phoenix (which was established in 1976 and is accredited by the Higher Learning Commission) feature accounting programs that have information systems components.
A solid understanding of what an accounting information system is, why it is needed and how it is used is necessary for any accounting professional. Accountants play a critical role in providing the necessary planning, managerial and control information to a business. A good information system provides all of this necessary information in an organized, efficient manner.