Accounting Information Systems Major
Why study accounting information systems at CMU?
The accounting information systems program is offered by the School of Accounting and the Department of Business Information Systems in the College of Business Administration. Students gain a solid business background with the flexibility to focus on specific parts of both disciplines. Consider these key features distinguishing this program at CMU:
- A balanced education in the study of management information systems and accounting
- Courses designed to help students develop the necessary skills for a career in accounting information systems
- Professional development in student organizations such as the Student Accounting Society
- More than 90 percent of recent College of Business Administration graduates surveyed were employed within three months of graduation
Career outlook
According to the Bureau of Labor Statistics Occupational Outlook Handbook, for all occupations through the year 2014:
- Employment of computer and information systems managers is expected to grow between 18 and 26 percent.
- With the explosive growth of electronic commerce and the capacity of the Internet, the role of computer and information systems managers will continue to evolve.
- Wage and salary employment in the management, scientific, and technical consulting services industry is expected to grow by 60 percent, ranking it as the fifth fastest growing industry in the economy.
Career options
Graduates of the accounting information systems program will find a variety of career opportunities. Some of these may require additional education:
- Consultant
- Systems Analyst
- Business Analyst
- Accountant
- Auditor
- Chief Financial Officer
- Computer Systems Manager
- Information Specialist
- Accounting Information Systems Specialist
- Information Systems Consultant
Program Overview
The course listings below are a representation of what this academic program requires.
For a full review of this program in detail please see our official online academic bulletin
AND consult with an academic advisor. This listing does not include the General Education
courses required for all majors and may not include some program specific information, such as admissions, retention, and termination standards.
(Click on the course name or number for a complete course description.)
Accounting Information Systems Major
The Accounting Information Systems major is offered by the School of Accounting and the Department of Business Information Systems in the College of Business Administration. This major brings together courses designed to provide skills for the student interested in a career in accounting information systems.
The program gives a student a balanced education in the study of management information systems and accounting while providing flexibility to focus, based on interest, on specific parts of both disciplines by the choice of electives.
Advisors are assigned by the School of Accounting.
( Total: 42 semester hours
NOTE: Minimum total semester credit hours required for graduation is 126. )
(9 hours)
Additional Common Body of Knowledge in Business Administration Courses
3
BUS 100 Essential Business Skills
Introduces students to the concept of a business, its disciplines, and essential business skills including decision making, team work, and oral and written communication.
3
BUS 300 Applied Business Statistics
Applications of statistical analysis to support business decision making. Covers collection of business data, analysis of business datasets, and presentation of results. Prerequisites: STA 282 or 382; Tier 2 Admission to Professional Business Studies.
3
MGT 499 Integrated Capstone-Strategic Management
An integrative capstone course applying and analyzing financial, marketing, supply chain and other business functions within a global strategic management perspective. Prerequisites: 86 semester hours completed; BUS 300, 301; MGT/MKT 303; FIN 302; MKT 304; Tier 2 Admission to Professional Business Studies. Preference given to graduating seniors.
(18 hours)
Required Courses
Note: ACC 321 and 370 are required to take the CPA exam.
3
ACC 301 Intermediate Accounting I
Study of financial accounting processes, theory and principles. Includes analysis of financial statements and financial reporting issues. Pre/Co-Requisites: ACC 202 or ACC 255. This course is approved for offering in a distance learning format.
3
ACC 302 Intermediate Accounting II
Continuation of ACC 301. Course includes in-depth study of special reporting issues related to financial accounting. Prerequisites: ACC 301; 56 semester hours completed, and admission to Professional Business Studies or listed on signed major or minor
3
ACC 321 Managerial Cost Accounting
Accumulation and use of cost accounting information for planning and controlling. Process, job order, and standard cost systems. Prerequisites: ACC 202 or 255; STA 282 or 382; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
3
ACC 370 Accounting Systems and Controls
The use of internal accounting control theory to evaluate and improve accounting systems. Enterprise resource planning and electronic commerce topics are also addressed. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Pre/Co-Requisites: ACC 302 and 321.
3
BIS 228 Computer Programming-COBOL
Introduction to the COBOL language with a high emphasis on applications in the field of business. Prerequisite: BIS 104 or CPS 100 or BIS 221 or BIS 255.
3
BIS 420 Systems Analysis and Design
Fundamentals of business systems analysis and design; study of present system, developing system alternatives. Prerequisites: BIS 221 or BIS 255; 56 semester hours completed and admission to Professional Business Studies or listed on a signed major or minor or with approval from the Office of Undergraduate Business Studies.
(9 hours)
Accounting Electives
Select 9 credit hours from the following:
( NOTE: ACC 311, 501, and 531 are required to take the CPA exam. )
3
ACC 311 Federal Income Taxation I
Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, basis, tax-free exchanges, capital gains and losses, tax credits, deferral of tax, and depreciation. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended: ACC 202 or 255
1-3
ACC 489 Accounting Internship/Co-Op
Full time, on-the-job work experience for one or more semesters in industry, government, or public accounting arranged through departmental internship/co-op supervisor. CR/NC only. Prerequisites: 6-12 hours of accounting depending upon the program entered; overall GPA of 3.0; accounting GPA of 3.2; acceptance by program supervisor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
3
ACC 501 Advanced Accounting
Intercorporate investments and consolidated statements, purchases and pooling of interests, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: completion of ACC 301 and ACC 302 with average of 2.5 GPA for both courses; 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.
3
ACC 521 Managerial Cost Control Analysis
Principles and techniques of accounting data analysis and profit planning, measurement, evaluation, and control for management. Prerequisites: ACC 321; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended: MGT 340.
3
ACC 531 Auditing and Assurance Services
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisites: signed major authorization in accounting; completion or concurrent enrollment in ACC 370; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
3
ACC 536 Forensic Accounting
The study of financial fraud and the methods of fraud detection, investigation, and prevention. Prerequisites: 75 semester hours completed; admission to professional Business Studies or graduate status.
3
ACC 543 Fund Accounting
Accounting principles and procedures for governmental units and various non-profit organizations. Prerequisites: ACC 302 and permission of instructor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
3
ACC 550 Internal Auditing
Emphasis on internal auditing as an internal control. Standards, ethics, concepts, techniques, and reporting practices relevant to financial, compliance and operational auditing. Prerequisites: signed accounting major or minor; 56 hours completed; admission to Professional Business Studies.
3
ACC 570 Strategic Accounting System Development and Implementation
The strategic design and implementation of accounting systems for competitive advantage. Topics include enterprise resource planning, business process re-engineering, change management and semantic object modeling. Prerequisites: ACC 301, ACC 302, ACC 321, ACC 370; 56 semester hours completed and admission to Professional Business Studies; or listed on signed major or minor; or graduate students, permission of the MBA Director.
1-3
ACC 597 Special Topics In Accounting
Advanced topics in accounting. Not more than 3 credits for 597 count toward accounting major, minor, or concentration. Prerequisites: permission of instructor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
(3 hours)
Programming Language Electives
Select hours from the following:
3
BIS 324 Visual Basic Application Development
Development of business applications using the Visual Basic programming language with emphasis on issues involved in designing and deploying information technology in organizations. Prerequisites: 56 semester hours completed and either admission to Professional Business Studies or listed on a signed major or minor or with the approval from the Office of Undergraduate Business Studies. Recommended: BIS 228.
3
BIS 328 Structured Program Design
Application development of file-oriented systems. On-line, interactive programming with emphasis on man-machine dialogues, file processing, table manipulation, and the use of vendor supplied reference materials. Prerequisites: BIS 228; 56 semester hours completed and either admission to Professional Business Studies or listed on a signed major or minor or with approval from the Office of Undergraduate Business Studies.
3
BIS 357 ABAP/4 Programming Fundamentals
Application of ABAP/4 programming language to meet business requirements within the SAP R/3 system as an example of a development workbench for contemporary enterprise software. Prerequisites: BIS 228, BIS 247; 56 semester hours completed and either admission to Professional Business Studies or listed on a signed major or minor.
(3 hours)
Management Information System Electives
Select hours from the following:
3
BIS 247 SAP Enterprise Software in Business
The concepts, fundamentals, technical structure, and implementation issues of business enterprise software are introduced using SAP as a tool. Prerequisite: BIS 104 or CPS 100 or BIS 221 or BIS 255.
3
BIS 422 Data Base Management Systems
Study of data base concepts with emphasis on network, CODASYL, and relational models and their application to business systems. Prerequisites: 56 semester hours completed; either admission to Professional Business Studies or listed on a signed major or minor.
3
BIS 423 Decision Support Systems
Analysis and design of information systems permitting the computer to become an integral part of the managerial decision-making process. Prerequisites: 56 semester hours completed; either admission to Professional Business Studies or listed on a signed major or minor.
3
BIS 424 Client/Server Business Application Development
Development of three-tiered client/server applications-user services, business services, and database services. The use of object-oriented programming in developing scalable business applications. Prerequisites: BIS 324 and BIS 422; 56 semester hours completed; either admission to Professional Business Studies or listed on signed major or minor.
3
BIS 480 Telecommunications Management
Management issues and practical business applications in telecommunications as well as telecommunications technology, policies, careers, and education. Prerequisites: 56 semester hours completed; either admission to Professional Business Studies or listed on a signed major or minor.