Prerequisite(s): ACCT 400 or ACCT 524 for BS/MS Acct majors. Restriction(s): BS/MS Accounting degree students; MS in Accounting degree students; Professional Accounting Certificate students; Accounting Certificate Students; MBA Accounting degree students with departmental approval. Examines the theory and practice of developing and maintaining accounting based information systems. Systems development techniques, system control and documentation are emphasized. Transactional, data-based distributive and electronic data exchange concepts are developed. The auditing of computer based systems is structured.