This is just practical experience from my school, I don't know what it's like at other places. I'm a CS major. My school figures that means we need to know as much as humanly possible about computers. Resultantly, There are courses on writing OSes(I HATE virtual memory because of this course), setting up LANs with advanced settings and whatnot,; and pretty much be able to make a small scale internet. It covers computers, computers, and more computers. Resultantly, there's also a lot of math and logistics courses involved as well. IS is definitely nowhere near as computer intensive. At last check, junior year, they get to learn the basics and fundamentals of C. Not C++, C. Senior year, they learn about the differences in the buses in an average PC and the basic computer terminology. I helped a senior with his IS final. He needed to be able to identify RISC vs CISC architecture. He needed to know the different types of cabling involved in any network, the different logic gates(and,or,xor) and stuff like that. It's kinda like hyper-dumbed down CS, so that you're not completely lost when you're doing the accounting for you ITS department, cause there's a lot of management and bookeeping courses involved.