This course is designed to present an understanding of accounting information systems and their role in the accounting environment.  Particular attention is paid to transaction cycles and internal control structure.  Topics to be covered include the software development cycle, contemporary technology and applications, control concepts and procedures, auditing of information systems, internets, intranets, electronic commerce, and the role of information systems in a business enterprise.  This course will cover accounting information systems-both computerized and non-computerized-with particular emphasis on internal controls.