本課程主要介紹會計資訊系之觀念，並幫助學生瞭解會計交易循系統及如何使用電腦技術實踐企業資源規劃的運用。由於會計資訊系統能夠提供企業當局營運及財務狀況，透過會計資訊系統及資訊科技對於公司資訊可靠性與攸關性的幫助，除了能夠強化公司的商業流程、內部控制及風險管控管外，亦能夠協助管理當局制定決策。本課程除了可以幫助學生對於會計資訊系統有基本的瞭解外，亦搭配資料庫及電腦稽核軟體之應用，藉由本課程的學習，對於學生未來在會計與審計工作的實務運用上，可以奠定紮實基礎。

This course mainly introduces the concept of accounting information system and helps students understand the accounting transaction system and how to use computer technology to practice enterprise resource planning. Since accounting information systems can provide corporate authorities with operational and financial status, the reliability and relevance of company information through accounting information systems and information technology can not only strengthen the company's business processes, internal controls and risk management, but also assist management in making decisions. In addition to helping students gain a basic understanding of accounting information systems, this course also incorporates the application of databases and computer audit software. Through the study of this course, students can lay a solid foundation for their future practical application in accounting and auditing work.

整合會計專業 與資訊科技(IT) , 經由基礎瞭解與實際操作,學習會計資訊系統(AIS):
� 專業: 瞭解AIS 的目的,組成,應用與會計制度的精神(治理與內控)
� IT : 探討 AIS , 資料庫的開發,與 網路的應用
� 學習會計專業文具編製之工具與技術與會計資訊系統的開發
� 實際操作 Access DBMS

Integrate accounting major and information technology (IT), and learn accounting information system (AIS) through basic understanding and practical operation:
� Major: Understand the purpose, composition, application and spirit of the accounting system (governance and internal control) of AIS
� IT: Discuss AIS, database development, and network applications
� Learn the tools and techniques for accounting professional stationery preparation and the development of accounting information systems
� Practical Access DBMS

■ Romney, M. B. and P. J. Steinbart. 2015. Accounting Information Systems (Thirteenth Edition). Person Education Limited.(華泰書局) (上課用書)

■ 柯瓊鳳與陳專塗. 2012. 會計資訊系統：Cloud • IFRS • Big Data 第8版. 新陸書局

■ Romney, M. B. and P. J. Steinbart. 2015. Accounting Information Systems (Thirteenth Edition). Person Education Limited. (Huatai Bookstore) (Class Book)

■ Ke Qiongfeng and Chen Zhuantu. 2012. Accounting Information System: Cloud • IFRS • Big Data 8th Edition. Xinlu Book Company