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    Ethiopian Civil Service University College of Finance, Management and Development Department of Accounting and Finance C T: A I S

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    Ethiopian Civil Service University College of Finance, Management and Development Department of Accounting and Finance C T: A I S

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    332 views4 pages

    Ethiopian Civil Service University College of Finance, Management and Development Department of Accounting and Finance C T: A I S

    Uploaded by

    Wagner Adugna
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    ETHIOPIAN CIVIL SERVICE UNIVERSITY

    COLLEGE OF FINANCE, MANAGEMENT AND DEVELOPMENT


    DEPARTMENT OF ACCOUNTING AND FINANCE
    COURSE TITLE: ACCOUNTING INFORMATION SYSTEM
    1.1.1 GENERAL DATA
    Module Number ACFN 5011
    Module Description To be successful in pursuing an accounting career, today’s accounting graduates
    must possess a basic knowledge of the role of information systems in
    performing the accounting functions in contemporary business organizations
    and shall have sound understanding of how accounting information systems
    work. This course is, therefore, designed to provide you with the foundational
    knowledge you need to become more effective in discharging your roles as
    user, manager, auditor, designer, and consultant of accounting information
    systems. The course prepares you to play a more proactive and value-adding
    role in both providing and interpreting financial and non-financial information
    about organization activities. Technology is integral to accounting today.

    Throughout the course, the focus will be on how IT affects business processes
    and controls so that you can identify new threats to internal control, determine
    measures to deal with those threats and redesign the underlying business
    processes, and assess adequacy of controls of the newly redesigned system. The
    course covers five major areas; namely conceptual foundation of AIS, control
    and audit of AIS, AIS applications, REA Data Model, and system development
    process. As part of the course, there will be some hands on Accounting /ERP
    packages.

    Module Image
    Module Level Masters
    Module Type Core
    Duration in Semesters One Semester
    Frequency Every First Semester
    Language English
    Mode of Delivery Face-to-face
    ECTS 5

    1.1.2 WORKLOAD
    Contact Hours 50
    Self-Study Hours 100
    Total Hours 150

    1.1.3 ASSESSMENT
    Description Final Exam. 40%, Individual Assignments 20% Group Assignments 20%, and
    Test/s 20%.
    Examination Types Written, evaluation of presentation of term papers,
    Examination Duration 180 Minutes
    Assignments Group and Individual Assignments
    Repetition Students may be required to rework on assessments in case of failure to score the
    minimum grade as per the university legislation.

    1.1.4 DESCRIPTION
    Learning Outcomes At the end of this module students will be able to :
     Analyze, document and evaluate the basic activities performed in the major
    business transaction cycles
     Design an AIS to provide the information needed to make key decisions in
    each business cycle COSO and COSO-ERM Models for internal control and
    risk management
     Utilize the COBIT Framework for the effective governance and control of
    information systems Goals, objectives, and methods for auditing
    information systems Fundamental concepts of database technology and data
    modeling and their effect on AIS
     Design tools for documenting AIS work (REA diagrams, dataflow
    diagrams, and flowcharting). The basic steps in the system development
    process to design and improve an AIS
     Analyze business activities performed by firms with in major transaction
    cycles;
     Develop basic insight about the challenges and opportunities firms would
    face in adopting e-business/e-commerce technology;
     Identify AIS control and security threats and recommend
    preventing/mitigating strategies;
     Develop strong 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;
     Understand the roles of AIS system development manager, AIS system
    designer, AIS system evaluator (auditor), and AIS system user; and
     Develop working knowledge about general ledger software packages and
    database applications.
    Prerequisites No
    Content The module covers the following topics:
    1. Conceptual Foundation of Accounting Information Systems
    2. Accounting and Intelligence Systems
    3. Control and Audit of Accounting Information Systems
    4. Security, Controls, and Risk
    5. Accounting Information Systems Applications
    6. The Systems Development Process 
    Learning & Teaching  Lecture Presentations
    Methods  Discussion/Seminar/Presentation
     Co-operative Work Groups
     Individual/Group Assignments Presentation
    Media Module, Lecture Notes, synopsis, Reader, Software, and Reference Books.
    Literature Major references:
    Accounting Information Systems, 13/E.2015 Marshall B. Romney Paul J.
    Steinbart.. ISBN-10: 0133428532. ISBN-13: 9780133428537, ©2015 prentice
    Hall
    Supportive references:
    Accounting Information Systems, 12/E 2012, James A. Hall, Cengage Learning,
    Accounting Information Systems: The Crossroads of Accounting and IT, 2/E,
    2014
    Assurance Practice set Comprehensive Assurance &Systems Tool (CAST). 3/E,
    2014
    Accounting Information Systems, 11/E,2013 George H. Bodnar, William
    S.Hopwood ISBN_10: 0132871939. ISBN-13: 9780132871938, © 2013. Prentice
    Hall
    Romney and Steinbart (2012): Accounting Information Systems, 12/11/10th
    Edition, Prentice Hall,

    1.1.5 ORGANISATIONAL DATA


    Responsible Andualem Ufo (Ph.D), [email protected], + 251-9 11 00 60 35
    Persons

    Teaching Week

    Sessions
    Sessions Part/ Topics
    Chapter
    Introduction to the course and the Syllabus 1

    1. Conceptual Foundation of Accounting Information 2-5


    Chap.1

    Systems
    1.1 Accounting Information Systems and Business Processes
    1.2 Overview of Transaction Processing and Enterprise
    2. Accounting
    Resourceand Intelligence
    Planning Systems
    systems 6-11
    Chap.2

    2.1 Accounting and Business Intelligence


    2.2 Accounting and sustainability Intelligence
    2.3 XBRL: Intelligent Business Reporting
    3. Control and Audit of Accounting Information Systems 12-18
    Chap.3

    3.1 Computer Fraud


    3.2 Computer Fraud and Abuse Techniques
    3.3 Control and Accounting Information Systems
    4. Security, Controls, and Risk

    Chap. 4
    4.1 Fraud and Internal Control 19-21
    4.2 Cyber security
    4.3 The Risk Intelligent Enterprise: Enterprise Risk
    Management
    5. Accounting Information Systems Applications 22-30

    Chap 5
    5.1 The Revenue Cycle: Sales to Cash Collections
    5.2 The Expenditure Cycle: Purchasing to Cash Disbursements
    5.3 The production Cycle
    6. The Systems Development Process  31-32
    Chap 6

    6.1 Introduction to Systems Development; Systems Analysis 


    6.2 AIS Development Strategies 
    6.3 Systems Design, Implementation, and Operation
    Programs Masters in Accounting and Finance

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