A study of the principles underlying the design and installation of accounting systems and survey of methods of processing data with an emphasis on business risks and internal controls within the various business processes. Topic coverage subject to change with changes in new technologies. Prerequisites for College of Business majors and minors: Admission to the College of Business; ACCT 301 - Data Analytics for Accountants and ACCT 311 - Intermediate Accounting I. Grade only. Offered fall and spring semesters.