A study of the principles underlying the design and installation of accounting systems and survey of methods of processing data with an emphasis on internal control. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 311 - Intermediate Accounting I or ACCT 212 - Managerial Accounting Principles and MIS 362 - Management Information Systems. Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission.