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AIS Course Outline

This document provides information about an Accounting Information Systems course offered in Semester II of the 2020 academic year. The course aims to help students develop conceptual knowledge of accounting information systems and basic skills in accounting packages and technologies. Key learning outcomes include understanding the role of AIS in business value chains, analyzing transaction cycles, and developing database models. The course content covers topics such as conceptual foundations, data modeling, system development processes, controls and auditing. Student evaluation is based 50% on continuous assessments including assignments and presentations, and 50% on a final exam.

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67 views2 pages

AIS Course Outline

This document provides information about an Accounting Information Systems course offered in Semester II of the 2020 academic year. The course aims to help students develop conceptual knowledge of accounting information systems and basic skills in accounting packages and technologies. Key learning outcomes include understanding the role of AIS in business value chains, analyzing transaction cycles, and developing database models. The course content covers topics such as conceptual foundations, data modeling, system development processes, controls and auditing. Student evaluation is based 50% on continuous assessments including assignments and presentations, and 50% on a final exam.

Uploaded by

heny koyla
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Ac. Year: 2020 Semester: II Lecture Room: ….

Course Code:
Course Title: Accounting Information System
Contact Hours:

Text Books:
1. Romney, Marshall B. and Paul J. Steinbart. Accounting information systems. 13th
Edition. 2015. Pearson Education, Inc.
2. James A. Hall. 2009. Accounting Information Systems. 7th ed. Thomson, South-
Weastern, NJ.
Course Description:
To be successful in pursuing an accounting career, graduates must possess a basic knowledge of computer
based information systems and understand the role of information systems in performing the accounting
function in contemporary business organizations. This course is, therefore, designed to help graduates
develop a strong conceptual foundation in Accounting Information Systems and gain basic working
knowledge of Accounting packages and Technologies. The course provides essential knowledge and skill
required for analyzing transaction applications, designing and evaluating AIS, and understanding e-
Commerce/business models.
Learning Outcomes:
Upon completion of this course, students will be able to:
- Explain the role played by the AIS in company’s value chain and discuss ways that the AIS can
add value to a business;
- Analyze, document and evaluate business activities performed, decisions performed in major
transaction cycles;
- Develop basic insight about the challenges and opportunities firms would face in adopting e-
businesses technology;
- Understand the roles played by accountants as AIS users, AIS system designers and AIS System
auditors;
- Develop understanding about fundamental concepts of database technology and data modeling
and apply the knowledge gained to develop AIS data model;
- Understand the models, techniques, and tools for information systems analysis and design in
general and AIS in particular;
- Identify AIS control and security threats and the recommended preventing strategies;
- Develop working knowledge about general ledger software packages and database applications.
Course Contents:
1. Conceptual Foundations of Accounting Information Systems
1.1. Accounting Information Systems: An Overview [Chapter 1]
1.2. Overview of Transaction Processing and Enterprise Resource Planning Systems [Chapter 2]
1.3. System Documentation Techniques [Chapter 3]
2. Data Modeling and Database Design
2.1. Relational Database [Chapter 4]
2.2. Database Design Using REA Data Model [Chapter 17]
2.3. Database system and Future of Accounting [Your Individual Assignment]
3. AIS System Development Process
3.1. Introduction to Systems Development and Systems Analysis [Chapter 20]
3.2. System Development Strategies [Chapter 21]
3.3. System Development Phases and Activities [Chapter 22]
4. Control and Audit of AIS
4.1. Overview of Control and AIS [Chapter 7]
4.2. Overview of Computer Fraud and Security [Chapters 5, 6 & 8]
4.3. Overview of Auditing of CBIS [Chapter 11]
5. Introduction to Electronics Commerce [Additional Material will be given]
5.1. Introduction
5.2. E-Commerce Models
5.3. E-Commerce Effects on Business Processes
5.4. E-Commerce Success Factors
5.5. Infrastructure for E-Commerce
5.6. Electronic Commerce: Pros and Cons
6. Accounting Information Systems Applications [Reading Assignment and Group Presentation]
6.1. The Revenue Cycle [Chapter 12]
6.2. The Expenditure Cycle [Chapter 13]
6.3. The Production Cycle [Chapter 14]
6.4. The Human Resources Management and Payroll Cycle [Chapter 15]
6.5. General Ledger and Reporting system [Chapter 16]

Course Requirements:
Each student registered for the course will required to complete the following minimum course
requirements:
- Article review: You are required to select any topic from those covered in the course and find
related article published in reputable journals and review the article and submit to the instructor to
the latest of course completion date.
- Complete all assignments given in group and/or individually;
- Attend the class regularly as per the attendance policy of the university;
- Write the examination given;

Evaluation Scheme:
- Continuous Assessment (Article review, Assignments and Presentation) 50%
- Final Examination 50%
- Total 100%

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