(Formerly ACCT 614) Prerequisite: ACCT 610. A study of the use of information systems in the accounting process, with an emphasis on computer systems and internal controls. Focus is on the analytical tools necessary to evaluate users' accounting information needs and to design, implement, and maintain an accounting information system to support business processes and cycles. Topics include the components of contemporary accounting information systems; security and internal controls, particularly within Internet and e-commerce environments; traditional flow charts and data-flow diagrams; computer networks; theory and application of relational databases; and relational database management systems. Assignments include designing an accounting information system using a commercial database software package. Enrollment Requirements: Prerequisite for ACCT 614 - ACCT 610 and students must be pursuing a graduate degree in Accounting.