Course Syllabus: ACCO 20153: ACCOUNTING INFORMATION SYSTEM No.

of Units : 3

Course Description:

ACCO 20153: Accounting Information System introduces students to the systems that underlie bookkeeping, accounting, financial
reporting, tax reporting, and auditing in all business firms. Such systems are increasingly complex and in a continual state of flux due to rapidly
changing technologies and security risks. In this course, the students learn about development standards and practices for accounting information
systems and gains hands-on experience in the use of electronic spreadsheet software for advanced business analysis, and to gain hand-on
experience with a commercial accounting software package.

COURSE INTENDED LEARNING OUTCOMES:

At the end of the course, the student is expected to –
Cognitive:
1. Describe the systems that underlie bookkeeping, accounting, financial reporting, tax reporting and auditing in all business
firms.
2. Describes the power of a commercial accounting software package.

Psychomotor:
1. Apply the knowledge in designing a computerized system for a business.
2. Apply the skills to integrate a commercial accounting software package for a particular business.

Affective:
1. Understand the value of accounting information systems in the operation of the business and audit of such business.
2. Understand the value for the business the use of a commercial accounting software package in comparison to the in-house
system.
Lecture Course Outline

Wee Topics Common Teaching Common

k Strategies Assessment/Evaluation
1 1 Introduction to accounting information systems Self Reading/ Written Examination
1.1 General system concepts Powerpoint Case Study
1.2 Traditional AIS
Presentation/Lecture
1.3 The role of the AIS in the value chain
1.4 Data concepts
1.5 Business systems design
1.6 Information systems within a firm
1.6.1 The AIS and corporate strategy
1.6.2 Information technology and business strategy
1.7 Accountants as systems-oriented professionals
2. The business environment and the AIS Self Reading/ Chapter Requirement
2.1 Business firms as systems Powerpoint
2.2 Organizational structures in business firms Presentation/Lecture
2.3 Operational systems
3 Computer-based transaction processing Self Reading/ Written
3.1 Data input (on-line and off-line) Powerpoint Examination/Quizzes
3.2 Data processing (periodic, real-time, direct updating, sequential updating,
Presentation/Lecture
indexed sequential, randomization, alternative processing approaches,
coding)
3.3 Data output
2 Self Reading/ Chapter Requirement
4 Development standards and practices for accounting information Powerpoint
systems Presentation/Lecture
4.1 The role of information in organization design and behavior
4.1.1 Databases and database management systems
4.1.2 Systems development life cycle
4.1.3 Risks, economics, technical, operational, and
behavioral
4.1.4 Control

4.2 Review of system analysis and design techniques

4.2.1 Information requirements elicitation
 4.2.2 Documentation of analysis and requirements
4.2.3 Systems design
4.3
4.3.1 Investigation and feasibility studies
4.3.2 Requirements analysis and initial design

3 Risk exposures and the internal control structure Self Reading/ Chapter Requirement
5.1 Types of risks Powerpoint Written Quiz
5.2 Computer crimes
Presentation/Lecture
5.3 Control objectives
5.3.1 Risks and exposure in computer-based information systems
5.3.2 The effect of the computer on processing controls
5.3.3 The effect of IT on organizations and control
5.3.4 Responsibility for controls
5.3.5 Effectiveness and efficiency of operations
5.3.6 Reliability of financial reporting
5.3.7 Compliance with applicable laws and regulations
5.3.8 Cost effectiveness of control procedures
5.4 Internal and systems controls
5.4.1 Frameworks of internal control
5.4.2 Specific internal control techniques
5.4.3 Control issues
5.5 The control environment
5.5. Management philosophies and operating styles, organization plans
1 and structures, communication methods and control methods and
their effects on system development
5.5. Control over system selection, acquisition and development
2
5.5. Control over system implementation
3
5.5. Control over system program changes
4

Risk assessment
5.6. Risk exposures
1
5.6. Probability and consequences of loss
2
5.6. Preventive, detective and corrective strategies
 3
Control activities
5.7. The function of accounting systems
1
5.7. Administrative and accounting control procedures
2
5.7. Control-design—control over data integrity, privacy and security
3
5.7. Continuity of processing, disaster recovery planning and control
4
5.7. Information system processing and operations from a control point
5 of view
5.7. Monitoring compliance with control—the role of management users,
6 internal auditors and external auditors

4 6. General control and application Self Reading/ Chapter Assessment

6.1 Principles of a reliable system Powerpoint
6.2 Control classifications Presentation/Lecture
6.3 General controls
6.4 Application controls
7 Managing the security of information Self Reading/ Written Quiz
7.1 Control over data integrity, privacy, and security Powerpoint
7.2 Importance of information security
Presentation/Lecture
7.3 Principles of information security
7.4 Best approaches to implementing information security
7.5 Trade-off between cost of security and amount of security
Midterm Examinations
5 Self Reading/ Written
8 The general ledger and financial reporting cycle Powerpoint Examination/Quizzes
8.1 Financial transaction processing system architectures Presentation/Lecture
8.2 Benefits and differences of a computerized general ledger system
8.3 General ledger and reporting activities
8.4 Objectives of the general ledger system
8.5 Data input, data processing, information output
8.6 General ledger risk exposures, general controls, application controls
8.7 Web-security procedures
 Self Reading/ Written
9 The revenue cycle Powerpoint Examination/Quizzes
9.1 Revenue cycle business activities Presentation/Lecture
9.2 Objectives of the revenue cycle activities
9.3 Data input, data processing, information output
9.4 Revenue cycle risk exposures, general controls and application controls
9.5 Web-security procedures

1 The expenditure cycle

0
10.1 Purchasing and cash disbursements
10.2 Fixed assets acquisition
10.3 Expenditures cycle business activities
10.4 Objectives of the expenditure cycle activities
10.5 Data input, data processing, information output
10.6 Expenditure cycle risk exposures, general controls and application
controls
10.7 Web-security procedures
6 1 The human resources (HR) payroll cycle Self Reading/ Chapter Requirement/
1 Powerpoint Case Study/Date base
11.1 HR and payroll cycle business activities
Presentation/Lecture creation
11.2 Objective of the HR and payroll cycle activities
11.3 Data input, data processing, information output
11.4 HR and payroll cycle risk exposures, general controls and application
controls
11.5 Web-security procedure
1 Accounting
2 systems
design issues
12.1 System acquisition
12.2 Basic flowcharting techniques/systems
12.3 File processing
12.4 Master files
12.5 Transaction files
12.6 Periodic reporting
12.7 Problems with the traditional approach
 1 Commercial
3 software

1 Change
4 management-
behavior
issues
7 1 Electronic commerce Self Reading/
5 Powerpoint
15.1 The nature of electronic commerce
Presentation/Lecture
15.2 Intra-company application
15.3 The extranet and its applications for managing supply chains with
suppliers, vendors and contractors
15.4 The internet land the worldwide web
15.5 The marketing of products and services
15.6 External customers transactions, payments and transfers
15.7 On-line banking as it affects the firm’s treasury
15.8 Financial electronic data interchange (FDI)
15.9 Security matters related to electronic commerce
8 Final Examination

COURSE REQUIREMENTS
Discuss in detail the course syllabus on the first meeting. Topics regarding introduction to accounting information systems to
managing the security of information will be discussed up to midterm. Topics on the general ledger and financial reporting cycle to electronic
commerce will be covered until the finals. Fifteen to thirty minutes may be allowed for quizzes at the end of each chapter.

EVALUATION TECHNIQUES

1. Case Study 3. Quizzes

2. Hands on outputs 4. Practice set

Learning Resources:

References:
 James Hall , (2011) Accounting Information System 7e, , South-Western College Publishing.
Mark G. Simpkin, et al (2012) Core Concepts of Accounting Information System, 12e , John Wiley Sons Publishing

Grading System:

Mid Term and Final:

Class participation:

Chapter Requirement 20%

Quizzes 50%
Midterm/Final Exam 30%
MG/FG 100%

Final Grade (MG + FG) /2

Prepared by: Attested by: Noted by:

Juvy M Leynes Rhodora L. Espritu

BSA Faculty College Area Coordinator