本課程主要介紹會計資訊系統之觀念，讓學生能很快了解會計資訊系統處理資訊的過程及其背後的理論架構，且包含內部控制介紹及關連性。進而協助學生瞭解會計交易循環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 system, allowing students to quickly understand the information processing process of accounting information system and the theoretical structure behind it. It also includes the introduction and correlation of internal control. It will then help students understand the accounting transaction cycle 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.
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
*Gelinas, U. J., R. B. Dull, and P R. Wheeler. 2019.Accounting information systems (11th International Edition) Cengage Learning Australia Pty Limited. (華泰書局代理)
*Gelinas, U. J., R. B. Dull, and P R. Wheeler. 2019.Accounting information systems (11th International Edition) Cengage Learning Australia Pty Limited. (Agent of Huatai 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 |
