本課程主要介紹會計資訊系統之觀念，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、資料庫管理及未來應用電腦審計的基礎。由於會計資訊能夠提供公司管理當局瞭解企業整體的營運及財務狀況，透過會計資訊系統及資訊科技之運用，對於公司資訊的可靠性與攸關性將有所幫助，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，亦能夠對於資料庫系統、企業流程及相關內部控制之設定有所應用，藉由本課程的學習，對於學生未來在會計、審計或內部稽核的工作中，對於資訊科技的實務執行運用上能夠奠定一定的理論基礎與實務概念。

*瞭解以電腦基礎的資訊系統及資源規劃
*瞭解內部控制在會計資訊系統上的運用
*瞭解交易循環的觀念與架構
*建立能夠認定及設計企業活動於會計資訊系統應用的能力
*瞭解各交易循環中風險管理的控制點
*應用流程圖之架構與功能

This course mainly introduces the concept of accounting information systems and helps students understand the accounting transaction system and how to use computer technology to practice the basics of enterprise resource planning, database management and future application of computer auditing. Since accounting information can provide company management authorities with an understanding of the company's overall operations and financial status, the use of accounting information systems and information technology will help the reliability and relevance of company information. In addition to strengthening the company's business processes, internal controls and risk management, it can also assist management authorities in making decisions. In addition to helping students gain a basic understanding of accounting information systems, this course can also be applied to the setting of database systems, corporate processes and related internal controls. Through the study of this course, students can lay a certain theoretical foundation and practical concepts for the practical implementation and application of information technology in their future work in accounting, auditing or internal auditing.

*Understand computer-based information systems and resource planning
*Understand the application of internal control in accounting information systems
*Understand the concept and structure of the transaction cycle
*Establish the ability to identify and design corporate activities in the application of accounting information systems
*Understand the control points of risk management in each trading cycle
*Application flow chart architecture and functions

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.(華泰書局代理)
*Richardson v, C. Chang, and R. Smith. 2014. Accounting Information Systems (First Edition). McGraw- Hill Education. (華泰書局代理)
*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
*新鑫資訊. 2014. ACCESS 2013 進銷存管理系統實作. 松崗

*Romney, M. B. and P. J. Steinbart. 2015. Accounting Information Systems (Thirteenth Edition). Person Education Limited.(Agent of Huatai Book Company)
*Richardson v, C. Chang, and R. Smith. 2014. Accounting Information Systems (First Edition). McGraw- Hill Education. (Agent of Huatai Book Company)
*Ke Qiongfeng and Chen Zhuantu. 2012. Accounting Information System: Cloud • IFRS • Big Data 8th Edition. Xinlu Book Company
*Xinxin Information. 2014. ACCESS 2013 Purchase, Sales and Inventory Management System Implementation. Songgang