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ACC 311 Course Outline-2022

This course teaches students how to use basic accounting software to perform common accounting functions like setting up accounts, vendors, customers, inventory, jobs, and employees. The course objectives are for students to be able to identify the nature and purpose of accounting information systems, document and evaluate business systems, apply risk management and controls, and complete a project demonstrating accounting software proficiency. The course covers topics like transaction cycles, general ledgers, business processes, system development, computer controls, and fraud prevention. Students will be evaluated through tests, assignments, and a project, and will learn through lectures, discussions, computer labs, and case studies.

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37 views3 pages

ACC 311 Course Outline-2022

This course teaches students how to use basic accounting software to perform common accounting functions like setting up accounts, vendors, customers, inventory, jobs, and employees. The course objectives are for students to be able to identify the nature and purpose of accounting information systems, document and evaluate business systems, apply risk management and controls, and complete a project demonstrating accounting software proficiency. The course covers topics like transaction cycles, general ledgers, business processes, system development, computer controls, and fraud prevention. Students will be evaluated through tests, assignments, and a project, and will learn through lectures, discussions, computer labs, and case studies.

Uploaded by

joyce pland
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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DEPARTMENT : BUSINESS ADMINISTRATION

UNIT TITLE : COMPUTERISED ACCOUNTING


UNIT CODE : ACC 311
PREREQUISITES : CSC 100 CONCEPTS OF COMPUTER
APPLICATIONS, ACC 200 COST ACCOUNTING

Purpose
This course is designed to teach the students how to accomplish common accounting functions
with basic accounting software in order to set up, maintain, and establish defaults for chart of
accounts, vendors, customers, inventory items, jobs, and employees
This course will endeavor to bridge the gap created in a University setting between accounting
theory learned in the classroom and actual computer accounting applications performed in the
business world.

Course Objectives
At the end of this course, the students will be able to:
1. Identify the nature and purpose of an AIS and relate this to modern business practice.
2. Document business systems and evaluate documentation.
3. Evaluate data management systems, construct database tables and prepare and query
databases.
4. Apply the enterprise risk management model to business scenarios.
5. Identify decisions, threats and appropriate controls for the business transaction cycles.
6. Apply the systems development life cycle model to a given business scenario. Complete a
comprehensive project for a business, which demonstrates computer proficiency with basic
accounting software.

Course Contents

1. Nature and purpose of the AIS


• Overview of an AIS
• Value chain activity and the AIS
• The AIS and decision making/corporate strategy

2. Transaction Cycle
• Revenue cycle
• Expenditure cycle
• HR /payroll cycle
• General ledger/reporting cycle

3. General Ledger
• General ledger and reporting activities
• Control: Objectives, Threats and procedure
• Integrated Enterprise-Wide REA data model
• Balanced Scorecard for organization
• Data Warehouses
4. Business Process
• Business Process documentation, implementation and Management
• ERP Systems

5. AIS Development
• Purchasing software and the System Development Life Cycle (SDLC)
• Development by in-house IS Department
• End-User development software
• System Outsourcing
• Prototyping
• Computer Aided Software Engineering (CASE)

6. Computer Control and Security


• Principles of a reliable system
• Controls and availability
• Developing a security plan

7. Computer Fraud
• The fraud processes
• Why fraud occurs
• Computer fraud
• Preventing and detecting computer fraud

8. Application of AIS in the practice of accounting


• Review of common accounting software
• Use of Excel to prepare accounting reports
• Use of QuickBooks software in accounting

Teaching Methodologies
Praxis will be achieved through lecture, discussion, computer labs, and case studies.

Instructional Material/Equipment
Whiteboard, Textbooks, computers.

Methods of Evaluation
Continuous Class Tests and Lab Work Assignment 40%
Class test I - 20%
Class test II - 20%
Project 60%
Total 100%
Textbooks and Journals for the Course

1. Marshall B. Romney, Paul J. Stenibar, Scott L. Summers and David A. Wood (2020),
Accounting Information Sytems. 15th Edition. Pearson Education Limited.
2. Donna, Kay (2012), Computer Accounting. McGraw-Hill/Irwin.

Textbooks and Journals for Further Reading


1. Arens (2010), Computerized Accounting Using Peachtree Complete Accounting. 2nd
Edition.Armond Dalton Publishers.
2. Kathleen, V. James B. Rosa (2013), Computerized Accounting. Paradigm Publishing
3. Laura R. Ingraham, J. Greg Jenkins (2013), Computerized Practice Set for
Comprehensive Assurance & Systems Tool, 3rd Edition. Prentice Hall.

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