Accounting and Information System Course of Accounting at SNU Business School
SNU Business School at Seoul National University
Accounting and Information System
This course considers accounting not as simple book keeping or a calculation mechanism, but as information systems which are comprehensive combinations of human beings such as information producers, information users, information activities of an enterprise’s management, information processing procedures, and a mechanism related to information. Topics include a basic concept of accounting information systems, internal control systems, the kind of transactions and book keeping mechanisms, and accounting procedures under computerized accounting information systems.