《会计信息系统》课程简介

《会计信息系统》课程简介

课程名称：会计信息系统学时：64学分：4

内容简介

作为会计学知识结构的一个重要组成部分，会计信息系统是一门讲授计算机在会计领域的应用原理、技术和方法的课程。本课程与有关的专业基础课和专业课之间联系密切，其先导课程既包括计算机基础方面的课程，又包括会计学、财务管理学等专业基础课和专业课，因此，学生应在理解和掌握上述专业基础课和专业课的有关概念和方法之后，再进入本课程的学习。由于信息技术的应用改变了传统会计核算方法和核算程序，拓展了会计信息系统的功能和作用，从而给会计信息质量、内部会计控制、会计组织机构、会计管理和审计工作等都带来了巨大的影响。因此，会计信息系统的原理和实务操作已成为财会类专业学生必须掌握的一门知识和基本技能。

《会计信息系统》课程内容由理论知识和上机实务两部分组成。理论部分主要介绍会计信息系统的基本概念、理论和方法，以及会计信息系统内部各子系统的运行原理，包括数据流程、编码设置及数据文件等。实务部分主要通过上机操作来实现，上机实务操作主要培养学生独立应用主流会计软件进行基本的会计核算、账务处理和报表处理的能力，主要内容包括总账、UFO报表、薪资管理、固定资产以及应收应付五个模块。

通过本课程的学习，主要使学生掌握和了解信息技术在会计领域的应用，掌握计算机会计与手工会计的共性与差别，实现用计算机替代手工来完成如记账、算账、报账等会计工作，使会计的核算、控制、

监督、预测和管理等职能得以实现。

主要参考书目：

【美】阿妮塔•S•霍兰德等：《现代会计信息系统》，杨周南等译，经济科学出版社1999版

黄文锋、卢燕：《会计信息系统》，西南财经大学出版社2005版

付得一：《会计信息系统》，经济科学出版社2007版

杨周南：《会计信息系统》，东北财经大学出版社2014版

薛祖云：《会计信息系统》，厦门大学出版社2013版

王新玲、陈利霞、汪刚主编：《会计信息系统实验教程》，清华大学出版社2010版

Course Title：Accounting Information System

Credit：48Mark Points：3

Introduction

As an important part of the knowledge structure of accounting,the accounting information system is a kind of computer applications in the field of accounting theory,technology and method of the curriculum. The basic course includes not only the basic computer courses,but also accounting,financial management and other professional basic courses and specialized courses,so students should understand and master the professional basic and specialized courses,and then study this course. Because the application of information technology has changed the traditional accounting methods and procedures,which expands the function of the accounting information system,so it has a great impact

on the quality of accounting information,internal control,accounting organizations,accounting management and audit work.Therefore,the principle and the practical operation of accounting information system have become a necessary knowledge and basic skills of accounting professional students.

《Accounting Information System》consist of two parts:theoretical knowledge and hands-on practice.The theoretical part mainly introduces the basic concept,theory and method of accounting information system,the operation principle and the accounting information system internal modules,including the data flow,encoding settings and data files.The latter part achieves mainly through the computer operation,with the aim of cultivating students'basic accounting and reporting capabilities,including five modules:general ledger,UFO statements,salary management,fixed assets,accounts receivable and payable modules.

Through studying this course,students could master and understand the application of information technology in the field of accounting,know the similarities and differences of computerized and traditional accounting.Through the use of computer instead of manual bookkeeping,we could realize keeping,calculating and reporting,and achieve functions of checking,controlling,monitoring,forecasting and management.