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。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 be helpful to the reliability and relevance of company information. In addition to strengthening the company's business processes, In addition to internal control and risk management, it can also assist management 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 will be able to work in accounting, auditing or internal control in the future. In audit work, a certain theoretical foundation and practical concepts can be laid for the practical implementation and application of information technology.
*Robert L. Hurt 2016. Accounting Information Systems: Basic Concepts and Current issues (Fourth Edition) McGraw Hill Education. (華泰書局代理)
Gelinas, U. J., R. B. Dull, and P R. Wheeler. 2014.Accounting information systems (Tenth Edition) Cengage Learning Australia Pty.
*Richardson v, C. Chang, and R. Smith. 2018. Accounting Information Systems (Second 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
*Robert L. Hurt 2016. Accounting Information Systems: Basic Concepts and Current issues (Fourth Edition) McGraw Hill Education. (Agent of Huatai Book Company)
Gelinas, U. J., R. B. Dull, and P R. Wheeler. 2014. Accounting information systems (Tenth Edition) Cengage Learning Australia Pty.
*Richardson v, C. Chang, and R. Smith. 2018. Accounting Information Systems (Second 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
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Midterm ExamMidterm Exam midterm exam |
30 | |
| Final ExamFinal Exam final exam |
30 | |
| Report AssignmentsReport Assignments report assignments |
30 | |
| Class ParticipationClass Participation class participation |
10 |
