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 the conference information system, and helps students understand the basics of conference transaction circulation systems and how to use computer technology to implement enterprise resource planning, database management and future application planning. Since the accounting information can provide the company management bureau with an understanding of the overall operation and financial situation of the company, it will help the reliability and relevance of the company's information through the application of the accounting information system and information technology, in addition to strengthening the company's business process, In addition to internal control and risk control, it can also assist the management bureau in formulating decisions. In addition to helping students with a basic understanding of the conference information system, this course can also apply to the database system, enterprise processes and related internal control settings. Through the learning of this course, students will be able to conduct in the future, review or internal assessment for students in the future In the audit work, certain theoretical foundations and practical concepts can be laid on 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 the professional and information technology (IT), understand and operate through basics and learn the information system (AIS):
� Professional: Understand the purpose, composition, application and accounting system of AIS (governance and internal control)
� IT: Explore the development of AIS, databases, and network applications
� Development of tools and technologies and conference information systems for learning professional stationery editing
� Integrated Operation Access DBMS
*Romney, M. B. and P. J. Steinbart. 2021. Accounting Information Systems(GE) (15th Edition). Person Education Limited.(華泰書局代理)
*Romney, M. B. and P. J. Steinbart. 2021. Accounting Information Systems(GE) (15th Edition). Person Education Limited. (Agent from Huatai Books Bureau)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Midterm ExamMidterm Exam midterm exam |
25 | |
| Final ExamFinal Exam final exam |
25 | |
| Assignments Assignments Assignments |
20 | |
| Report and PresentationReport and Presentation report and presentation |
15 | |
| Class ParticipationClass Participation class participation |
15 |
