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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

COPE TTS | Evaluated Learning Experience

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ACC 305 Accounting Information Systems

Course Category: 

Varies (self-study; self-paced).

Various; Distance Learning Format.

October 2022 - Present.

Instructional delivery format: 
Online/distance learning
Learner Outcomes: 

Upon successful completion of the course, students will be able to: describe in detail the purpose of accounting information systems and the links between business structure, processes, performance, and information systems; understand business processes and analyze information flows in an organization to develop conceptual models of organizational relationships; use software to implement conceptual models of information systems and demonstrate how that knowledge transfers to a variety of comparable systems and software packages; use software for data analysis and presentation; identify organizational risk and control issues, cyber security issues and requirements for monitoring and auditing AIS; and use and apply prevalent business-related technology in accounting contexts.


This course familiarizes students with the way systems are used to provide decision-relevant information and enables them to understand how systems are designed and implemented to meet organizational needs. In this context, accounting systems include all the tools and practices employed in enterprise accounting in the broadest sense. The content and objectives of this course are most applicable to those students heading for (non-technical) general accounting or related management careers in larger enterprises or with firms that audit and assist those firms.

Credit recommendation: 

In the associate/certificate degree category OR in the lower division baccalaureate/associate degree category, 4 semester hours in Accounting Information Systems (3/23).