May 20, 2026  
Ohio University 2026-2027 Undergraduate Catalog 
    
Ohio University 2026-2027 Undergraduate Catalog
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ACCT 3450 - Accounting Systems and Internal Control


Computer technology as it relates to design, implementation, and operation of accounting information systems. A major portion of the course is devoted to internal control procedures.

Requisites: ACCT 3040
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.

Lecture/Lab Hours: 3.0 lecture
Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Term(s) Typically Offered:
InfrequentLearning Outcomes:
  • Evaluating and designing internal controls for accounting systems.
  • Information flows in accounting systems.
  • System documentation methods.



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