Pamplin College of Business

Accounting and Information Systems

Our Mission

• The Department of Accounting and Information Systems in the Pamplin College of Business strives for excellence in fulfilling the three missions of a comprehensive land grant university by:
  • Improving the accounting and information systems professions by conducting quality research and disseminating the results;
  • Providing a world class accounting and information systems education to our students; and
  • Delivering outreach services to accounting and information systems professionals and educators.
• The department seeks to fulfill this mission through programs which include:

Undergraduate Programs, where we seek to

Prepare students to enter the accounting and information systems professions with the skills and knowledge of business, information systems, and accounting concepts and practices.

Masters of Accounting and Information Systems, where we seek to

Prepare students for professional careers with specializations in taxation, information systems, and assurance and financial services.

Ph.D. Program in Business with a major in Accounting and Information Systems, where we seek to

Prepare students for academic careers in research and teaching.

• The Department of Accounting and Information Systems prepares students to become professionals in their chosen area of accounting and information systems. Faculty members in the department have chosen to specialize in selected areas of accounting or information systems and they teach and conduct research in these areas. All faculty members at the professorial ranks have Ph.D.s in accounting or information systems appropriate to the courses they teach, and many have professional certification in their areas of specialization. This faculty is committed to the education of accounting and information systems professionals who will be active participants in this information age.
• The department's undergraduate program offers three options: Accounting (ACCT), Accounting Information Systems Assurance (AISA), and Accounting Information Systems Development (AISD). These options are designed to allow students to specialize in their area of interest. Completion of the selected option prepares the student for entry level positions as professional accountants or information systems professionals who work in public accounting firms, professional service firms, industrial companies, governmental entitites, or to continue their education in graduate school. The job titles vary greatly and include auditor, information systems auditor, programmer analyst, management accountant, tax consultant, systems consultant, systems analyst, controller, and cost analyst. The demand for our graduates has been strong throughout the department's history, and that demand is continuing.
• Many graduates of our department desire to gain certification in their selected area of specialization. The Certified Public Accountant (CPA) is the best known of these certifications. Effective in 2006, students taking the CPA exam in Virginia will have to meet a 150-hour requirement in order to sit for the CPA exam. The requirements for other states vary; however, most now or soon will require students to meet the 150-hour educational requirement. Students should discuss with their advisor the several options Virginia Tech provides for meeting this requirement at both the undergraduate and graduate level. In addition to the CPA exam, graduates of our programs sit for the Certificate in Management Accounting (CMA) exam, the Certified Internal Auditor (CIA) exam, the Certified Information Systems Auditor (CISA) exam, and others. Students planning to take one of these exams are advised to talk to their advisor during their junior year so that they may select the electives appropriate for the selected exam.
• The department encourages its students to gain "real world" experience prior to graduation through a summer internship or by participating in the Cooperative Education Program. More information about these programs is available either from the department's faculty or Career Services.
• The department also encourages interaction with accounting and information systems professionals by sponsoring three student organizations: Accounting Society; Information Systems Society (affiliated with the Association of Information Technology Professionals); and Beta Alpha Psi, the national honorary and professional fraternity dedicated to the advancement of the accounting profession. These organizations and other campus groups provide multiple opportunities for developing leadership skills.
• The department encourages students to gain a global perspective of business through modules on international issues in our courses and by our participation in the college's Global Business Concentration and study abroad programs. Our goal is to encourage our students to become well-rounded professionals who will become leaders in their chosen careers.
• Lastly, the department's over 5,000 alumni have generously contributed to a variety of scholarships for accounting and information systems majors. Each year the department awards over $100,000 in scholarships and awards to our students.

Course Requirements

• Students graduating from the Department of Accounting and Information Systems must have a minimum quality credit average (GPA) of 2.00 in upper-division (3000 and 4000 level) accounting and information systems courses (the in-major GPA) as well as an overall GPA of 2.00 for all courses taken at Virginia Tech.
• During their sophomore year, students must select one of the three options in the department: the Accounting Option (ACCT), Accounting Information Systems Assurance (AISA), and Accounting Information Systems Development (AISD). These options are more fully described below.

Accounting Option (ACCT)

• The Accounting Option provides basic education for careers in public accounting (CPA) firms as financial auditors or tax consultants, large and small corporations (controller's staff), governments (federal, state, and local) and their agencies, and nonprofit organizations. Graduates from this option are prepared to become CPAs, CMAs, and all of the other common professional accounting designations. Since requirements vary by state, you should check the requirements for your state to sit for the CPA Exam.

The Accounting Option (ACCT) requires the following ACIS courses:

ACIS 1504: Introduction to Business Information Systems	(3)
ACIS 2115, 2116: Principles of Accounting	(6)
ACIS 2504: Personal Computers in Business	(3)
ACIS 3115-3116: Financial Accounting	(6)
ACIS 3215: Cost Accounting	(3)
ACIS 3504: Accounting Systems and Controls	(3)
ACIS 4314: Income Tax	(3)
ACIS 4415: Auditing (WI)	(3)
ACIS 4504: Accounting Application Development	(3)
ACIS Electives, with approval of their advisor, selected from the following:	(9)
ACIS 4024: Information Systems Audit and Control	(3)
ACIS 4114*: Advanced Financial Accounting	(3)
ACIS 4124*: Governmental and Nonprofit Accounting	(3)
ACIS 4324*: Advanced Income Tax	(3)
ACIS 4416*: Auditing	(3)
*Recommended for students planning to take the CPA exam.

Systems Assurance Option (AISA)

• The Systems Assurance option is designed to prepare students for careers as information systems auditors and information systems professionals in the areas of enterprise risk assurance services, computer risk management services, and other systems assurance services. These positions are available in organizations from all sectors of business: industry, professional service firms, consulting firms, government, and nonprofit organizations. This track prepares graduates to sit for the CPA, CISA, or other professional designations. Students should check the requirements of your state to sit for the CPA Exam. The ACIS courses required in the AIS Option-Assurance Track are:

ACIS 1504: Introduction to Business Information Systems	(3)
ACIS 2115-2116: Principles of Accounting	(6)
ACIS 2504: Personal Computers in Business	(3)
ACIS 3115-3116: Financial Accounting	(6)
ACIS 3215: Cost Accounting	(3)
ACIS 3515-3516: Information Systems Development	(6)
ACIS 3534: Application Dev. Using Database Technology	(3)
ACIS 4024: Information Systems Audit and Control	(3)
ACIS 4314: Income Tax	(3)
ACIS 4415: Auditing (WI)	(3)
ACIS 4515: Database Management Systems	(3)
ACIS 4554: Networks and Telecommunications in Business	(3)
ACIS Elective: Selected with approval of advisor	(3)

• Note: the ACIS elective allows the student to select an additional accounting or information systems course to give greater focus to one area or the other. Also, CS 1054 Introduction to Programming in JAVA, is required and should be taken during the Sophomore year.

Systems Development Option (AISD)

• The Systems Development Option (AISD) is designed to prepare students for careers as systems analysts, programmer analyst, database administrators, systems developers, and other information systems professionals. These positions are available with organizations from all sectors of business: industry, professional service firms, consulting firms, government, and nonprofit organizations. This track does not prepare graduates to sit for the CPA, CMA, or other traditional accounting designations.
• The ACIS courses required in the Systems Development Option are:

ACIS 1504: Introduction to Business Information Systems	(3)
ACIS 2115-2116: Principles of Accounting	(6)
ACIS 2504: Personal Computers in Business	(3)
ACIS 3215: Cost Accounting	(3)
ACIS 3515-3516: Information Systems Development	(6)
ACIS 3534: Application Dev. Using Database Technology	(3)
ACIS 3544: Management of Information Systems and Technologies	(3)
ACIS 3564: Management Information Systems	(3)
ACIS 4024: Information Systems Audit and Control	(3)
ACIS 4515: Database Management Systems	(3)
ACIS 4516: Database Management Systems	(3)
ACIS 4524: Applied Software Development Project (WI)	(3)
ACIS 4554: Networks and Telecommunications in Business	(3)
ACIS 4564: Object-Oriented Systems Dev. for Business	(3)

• Note: CS 1054 Introduction to Programming in JAVA is required and should be taken during the Sophomore year.

Undergraduate Course Descriptions (ACIS)

2004: SURVEY OF ACCOUNTING
The fundamental concepts of financial and managerial accounting. Offered to students not enrolled in the College of Business. (3H,3C)

2115-2116: PRINCIPLES OF ACCOUNTING
Comprehensive presentation of basic principles of financial and managerial accounting including origin, purpose, and effect with emphasis on application. Sophomore standing required. (3H,3C)

2504: PERSONAL COMPUTERS IN BUSINESS
This course focuses on the design and implementation of spreadsheet projects that support advanced decision-making and problem-solving techniques for professionals and individual business users. An introduction to programming logic is included to allow students to augment and automate spreadsheets. Students enrolling in this course are expected to be familiar with basic spreadsheet skills including spreadsheet navigation, managing multiple worksheets, formatting, formulas, and cell references. Pre: 1504. (3H,3C)

2954: BUSINESS STUDY ABROAD
This course provides students with an international business experience. The course examines the accounting and information systems issues that impact the multinational business. It is only offered as part of a program outside of the United States. Students will learn from the structured educational experience developed by the faculty leader. Content will vary between semesters. Pre: Instructor's consent and the completion of 24 semester hours with a minimum GPA of 3.0 or departmental consent. Variable credit course.

3115-3116: INTERMEDIATE FINANCIAL ACCOUNTING
In-depth analysis of basic concepts of external financial reporting. Includes transaction analysis and preparation of financial statements. Pre: 2115, 2504 for 3115; 3115 for 3116. (3H,3C)

3215-3216: COST ACCOUNTING
Cover procedures and principles of cost accounting. 3215 places emphasis on accumulating and reporting cost accounting information for purposes of financial reporting. 3216 places emphasis on analyzing cost accounting information for purposes of managerial decision making. Pre: 2116, 2504 for 3215; 3215 for 3216. (3H,3C)

3284: MANAGERIAL ACCOUNTING
Study of the role of the management accountant in the preparation, analysis, and interpretation of accounting and financial data for management purposes. Not available for credit to accounting majors. Pre: 2116. (3H,3C)

3504: ACCOUNTING SYSTEMS AND CONTROLS
Examines system design concepts and methods including an understanding of basic control structures. Covers specific accounting cycles and computerized transaction processing systems. Analyzes controls for manual and computerized systems including database systems. Pre: 2504, 2116. (3H,3C)

3515-3516: INFORMATION SYSTEMS DEVELOPMENT
Study of the strategies and techniques for dealing with the inherent complexity in the development of information systems. Includes coverage of business systems planning; fact-finding and requirements analysis techniques; information systems modeling; logical and physical design; input and output design; user interface design; software construction and testing; software configuration management; and software quality assurance. Upper division clearance required. Pre: 1504, CS 1044. (3H,3C)

3524: APPLICATIONS PROGRAM DEVELOPMENT
Emphasis on structured methodology of program design, development, testing, implementation, and documentation of common business-oriented applications. Includes coverage of sequential, indexed sequential, and random access files, and processing techniques and development of programs and systems of programs for batch and interactive environments. Pre: CS 1054. (3H,3C)

3534: ACCOUNTING INFORMATION SYSTEMS DEVELOPMENT
Development of menu-driven accounting application software using database software. Emphasis is placed on understanding and programming various accounting subsystems such as inventory and accounts receivable, as well as the interface of these subsystems with the general ledger process. Appropriate editing, validation, and security techniques are incorporated into the system design to ensure data integrity. Coverage is provided of various commercial software packages including general ledger. (3H,3C)

3544 (BIT 3544): MANAGEMENT OF INFORMATION SYSTEMS AND TECHNOLOGIES
The course provides the necessary background to enable management information systems personnel to understand tradeoffs in information systems hardware, software, and architecture for effective use in the business environment. Topics covered include information technology planning and strategy, trends in computer hardware and systems software, telecommunications and network management, control and management of information resources, distributed and client- server technologies, and data representation and visualization. Partially duplicates CS 1104. Pre: 2504 or BIT 3444. (3H,3C)

3554: FOUNDATIONS OF ELECTRONIC COMMERCE TECHNOLOGIES
This course covers the knowledge of information systems and telecommunication technologies necessary as background for further study of electronic commerce topics. The course presents basic system analysis, design, and development techniques, and overview of electronic commerce database technologies, and telecommunication technologies used by organizations and individuals for electronic commerce, including Internet and non-Internet base technologies. This course duplicates some of the content of ACIS/MSCI 4554 and ACIS4515. Students who have taken both of these two courses are not eligible for this course and cannot receive credit for it. Pre: 2504 or FIN 3124 or BIT 3444 or MKTG 3154. (3H,3C)

3564: MANAGEMENT INFORMATION SYSTEMS
An overview of management information systems. Topics include the organizational foundations of information systems; the technical foundations of information systems;the approaches to building information systems; and the management of contemporary information systems. Pre: 1504, 2115, 2116. (3H,3C)

3954: STUDY ABROAD
Variable credit course.

4004: ACCOUNTING POLICY
Cases involving financial, managerial and international aspects of accounting; audit and tax concepts; and accounting information systems. Pre: 4415. (3H,3C)

4024: INFORMATION SYSTEMS AUDIT AND CONTROL
An introduction to the fundamentals of information systems auditing. Emphasis on information systems controls, types of information systems audits, and concepts and techniques used in information systems audits. Exposure to risk assessment and professional standards in the field of information systems auditing. Pre: 3504 or 3534. (3H,3C)

4114: ADVANCED FINANCIAL ACCOUNTING
An analysis of business combinations, consolidated financial statements, translation and consolidation of foreign entities, partnership accounting, financially distressed entities and other current complex financial accounting topics. Pre: 3116. (3H,3C)

4124: GOVERNMENTAL AND NONPROFIT ACCOUNTING
An analysis of the environment and characteristics of government and nonprofit organizations, and an in-depth study of basic concepts and standards of financial reporting for such entities. Pre: 3115. (3H,3C)

4194: ANALYSIS OF FINANCIAL STATEMENTS
Provide theoretical background and tools necessary to analyze financial statements from the perspective of making valuation and investment decisions. The focus of the course is on the use of accounting information in making these decisions. Co: 3116, FIN 4114. (3H,3C)

4314: INCOME TAX
Survey of basic concepts of federal income taxation with emphasis on taxation of individuals and the impact of income taxes on corporations and partnerships. Pre: 2116. (3H,3C)

4324: ADVANCED INCOME TAX
Federal and state income tax laws as applied to partnerships, corporations, estates trusts, and federal transfers taxes on wealth. Pre: 4314. (3H,3C)

4415-4416: AUDITING
Study of external, governmental and internal auditing, professional ethics, other attestation standards and specific companies and industries. Includes financial, operational and compliance auditing and audit risk assessments and techniques. Pre: 3115, (3504 or 3515). (3H,3C)

4504: ACCOUNTING APPLICATION DEVELOPMENT
Utilizes current software tools to design and develop segments of accounting systems using database management techniques. Provides an understanding of relational databases and query languages. Includes exposure to latest relevant technology and software. Provides hand-on use of commercial accounting software package. Pre: 3504, 3115, 3215. (3H,3C)

4515-4516: DATABASE MANAGEMENT SYSTEMS
Introduction to database management systems and their use in business. Topics covered include data modeling, normalization, SQL, transaction management and concurrency control, security issues, physical data organization, query optimization, hierarchical queries, distributed database management systems, object-oriented databases, client/server databases, multi-dimensional databases, and database administration. Pre: 3515. (3H,3C)

4524: APPLIED SOFTWARE DEVELOPMENT PROJECT
Application of computer programming and system development concepts, principles, and practices to a comprehensive system development project. A team approach is used to analyze, design, and document realistic methods, project complexity. Use of project management methods, project scheduling and control techniques, formal presentations, walk throughs, and group dynamics in the solution of information systems problems. Pre: (3515, 3534) or (4564, 4515). (3H,3C)

4554 (BIT 4554): NETWORKS AND TELECOMMUNICATIONS IN BUSINESS
This course provides a survey of distributed computer networks and data communications in business. Topics include the benefits, costs, and risks of using computer networks, network design issues, and special considerations for network applications. This course will require routine use of campus network and software to aid in network design and evaluation. Simulation and optimization will be used as tools for network design and evaluation. One semester of college-level programming experience in C required. Pre: 3515 or BIT 3444. (3H,3C)

4564 (BIT 4564): OBJECT-ORIENTED SYSTEMS DEVELOPMENT FOR BUSINESS
The evolution of object-oriented programming is traced from its early implementations to modern programming languages which include objects. Comparisons between competing systems will be discussed. Emphasis will be placed on the practical application of object-oriented concepts to business programming problems. Use of an object-oriented language will be required. One semester of college-level computer programming in C required. Pre: 3515. (3H,3C)

4584 (BIT 4584): CLIENT/SERVER APPLICATIONS DEVELOPMENT FOR BUSINESS
Study of software tools and techniques for designing and developing client/server applications for business. Topics include the architectures of contemporary client/server development tools, client/server development methodologies, and business applications using the client/server paradigm. Pre: 4554. (3H,3C)

4594 (BIT 4594): ELECTRONIC COMMERCE SYSTEMS
Study of the design of implementation of computer systems on the Internet and world-wide-web used for electronic commerce. Emphasis of the course will be on understanding the numerous issues involved in using the Internet and web as tools for the production and distribution of goods and services. Topics will include basics of electronic commerce, security issues in financial and sensitive data transfer, unique aspects of business-oriented commerce such as supply-chain management in relation to consumer commerce, legal and international issues in electronic commerce, building and maintaining an electronic commerce website, and future trends in electronic commerce. Pre: BIT 3414. Co: 4515, BIT 4554. (3H,3C) I.

4684: INFORMATION SYSTEMS SECURITY AND ASSURANCE
An examination of the concepts, technologies, and applications of security and assurance in information systems. Topics include the security threats against information systems; tools used by intruders; computing platforms and security; encryption; securing the transaction and the server; audit tools to detect intrusions; responses to attacks; legal, ethical and international issues; and the future of information systems security and assurance. Pre: 3504 or 3534, 4554. (3H,3C)

4974: INDEPENDENT STUDY
Variable credit course.

4984: SPECIAL STUDY
Variable credit course.

4994: UNDERGRADUATE RESEARCH
Variable credit course.

TOP