Complete Lecture Notes for MAT 615 Accounting Information System
Abstract
A. COURSE DESCRIPTION Computer is an information processor capable of performing some computations, including numerous arithmetical and logic operations without human intervention. Therefore, there is need to prepare Accounting students for practical application of computer in various aspects of accounting. This course is, therefore, designed to introduce students to the history of computer, system theory, system design and analysis, data network, file structure and file organization, principles of data design, essential elements of accounting information, data manipulation and administration, methods of data collection, data coding and output, principles of programme stored instructions and languages, models and structured programmes, memory and backing store, input and output devices and data communication. B.COURSE OBJECTIVES The main objective of this course is to introduce students to accounting information system. It is expected that on completion of this course, the students should be able to: i) understand the definition of computer, its historical development and generations; ii) know the different types of computers and their uses and application in business; iii) understand computer input and output devices; iv) appreciate the relevance of system theory in Accounting information; v) understand system analysis and design; vi) learn the basic elements of data communication system and identify different types of network; vii) describe communication protocols and data transmission modes; viii) explain the use of computer network and describe different components of computer network; ix) explain the types of data network, and communication; x) understand the principles of file structure and file organization; xi) appreciate the principles of data design; xii) learn the essential elements of accounting information; xiii) understand data manipulation and administration;
Kabir Hamid Tahir