Equips students with a comprehensive understanding of the fundamental concepts, structure, subsystems, and functioning of accounting information systems; enables them to analyze data flow, database management, reporting, and the integration of digital applications; and fosters solution-oriented thinking in the areas of system development and security.

This course explores the theoretical relationship between business operations and information systems, providing a comprehensive examination of the structure, functioning, and subsystems of accounting information systems. Beginning with the fundamentals and hierarchical levels of information systems, the course explains how data and information flow within accounting systems. It analyzes the connection between database management and the digitalization of accounting processes. Subsystems such as revenue, expenditure, production, human resources, and fixed asset operations are examined in detail, with a focus on their implementation through computer-based systems. Furthermore, topics such as reporting, digital accounting applications, system development, and information security are evaluated from both theoretical and practical perspectives.