Vision: “Truth and Goodness in Man and for all others Mission: Produce, through responsive curriculum, morally

through responsive curriculum, morally upright, committed and competent graduates capable
through Education” of meeting the growing human resources needs in the profession, government, business, industry and home.

Tomas del Rosario College

City of Balanga

Curricular Program: Accountancy

Course Code: AE 20

Course Title: ACCOUNTING INFORMATION SYSTEM

I. Course Description:

This course provides students with an understanding of how information should be generated, processed, assessed, and controlled. Using a conceptual approach, it
examines the process of analyzing and designing financial accounting systems with emphasis on the accountant’s role in the development of information systems. It
introduces the features of typical computer-based accounting as distinguished from manual systems, and how they interface with one another. This course also introduces
control concepts and techniques to manage risks in financial accounting systems. Applying system analysis and database design concepts, the students will define and
analyze user needs, develop system specifications and database design, and define the control requirements. The course also provides hands-on experience in operating
a computerized accounting system. Finally, the course explores the strategic implications and applications of information technology and the emerging business models
in the new economy.

II. Course Credits: Three (3) units

III. Course General Objectives:

(1) Discuss the technical underpinnings of information systems, in general, and accounting information systems in particular
(2) Explain auditing and internal control principles as they pertain to accounting information systems
(3) Discuss the technical and theoretical concepts in the revenue, expenditure, production, operations, and payroll accounting cycles
(4) Define and analyze user needs, develop system specifications and database design, and define the control requirements
(5) Use a typical accounting package used by many small and medium-sized companies
(6) Define and analyze user needs, develop system specifications and database design, and define the control requirements
(7) Display adeptness in using accounting software package
(8) Recognize the importance of observing ethics when processing accounting information
(9) Display enthusiasm in computer technology and deep appreciation on the careers of system analysts, accountants, information technology (IT) auditors, and the
like
Vision: “Truth and Goodness in Man and for all others Mission: Produce, through responsive curriculum, morally upright, committed and competent graduates capable
through Education” of meeting the growing human resources needs in the profession, government, business, industry and home.

Tomas del Rosario College

City of Balanga

IV. Course Content

PRELIMINARY PERIOD

Assessment
Teacher- Learner
Time Frame Topics Intended Learning Outcomes Methods/
Activities
Tasks
Time Frame 1. Topics  Intended Learning Outcomes  Teacher-Learner Activities Assessment Tasks
Week 1 Introduction to Accounting Information Systems Define systems, information systems, and accounting information systems Oral Lecture Collaborative-
Lecture (1.5 Hours) Accounting Information Systems and the Accountant Learn how information technology influences all aspects of accounting Powerpoint Presentation Discussion
Activity (1 Hour) The Information System: The Accountant’s  Understand how financial reporting has changed in the Information Demonstrative Activities Homework*
Quiz (0.5 Hour) Perspective Age *Research online for existing examples of  Quiz
prevalent and popular computerized
accounting information systems.
Week 2 Introduction to Transaction Processing  Understand the steps in the financial accounting cycle; and the Oral Lecture Collaborative-
Lecture (1.5 Hours) use of journals and ledgers in transaction processing Powerpoint Presentation Discussion
Activity (1 Hour)  Demonstrative Activities Homework
Quiz (0.5 Hour)  Quiz
Week 3 The Revenue Cycle Understand the fundamental tasks performed in the revenue cycle Oral Lecture Collaborative-
Lecture (1.5 Hours) Information Technology and Accounting Information Systems Identify the functional departments and specify the documents Powerpoint Presentation Discussion
Activity (1 Hour) involved in revenue cycle activities  Demonstrative Activities Homework
Quiz (0.5 Hour)  Quiz
Week 4 The Expenditure Cycle Part I: Purchases & Cash Disbursements Identify the functional areas and specify documents involved in purchases Oral Lecture Collaborative-
Lecture (1.5 Hours) Procedures and cash disbursements activities Powerpoint Presentation Discussion
Activity (1 Hour) With Documenting Accounting Information Systems Draw simple document flowcharts and explain how they describe the flow Demonstrative Activities Homework
Quiz (0.5 Hour) of data in accounting information systems  Quiz
Process maps, program flowcharts, and decision tables
Week 5 The Expenditure Cycle Part II: Payroll Processing & Fixed Asset Identify the functional departments and specify documents Oral Lecture Collaborative-
Lecture (1.5 Hours) Procedures involved in payroll and fixed asset activities Powerpoint Presentation Discussion
Activity (1 Hour)  Demonstrative Activities Homework
Quiz (0.5 Hour)  Quiz
Week 6 Wrap-up Discussion of Topics in the Preliminary Period  Recall and sustain mastery of topics in the preliminary period Wrap-up Discussion Long Quiz
Wrap-up (1 Hour) Preliminary Examination Demonstrative Activities  Main Examination
Exam (1 Hour)  Scope of Examination
Checking (1 Hour)
 Vision: “Truth and Goodness in Man and for all others Mission: Produce, through responsive curriculum, morally upright, committed and competent graduates capable
through Education” of meeting the growing human resources needs in the profession, government, business, industry and home.

Tomas del Rosario College

City of Balanga

MIDTERM PERIOD

Assessment
Time Teacher- Learner
Topics Intended Learning Outcomes Methods/
Frame Activities
Tasks
Week 7 Demonstrative Lecture: “How to Use 101 Formulas in Microsoft Understand the elements, procedures, and documents in a Oral Lecture Collaborative-Discussion
Lecture (1.5 Excel” traditional production process; plus, familiarity with controls Powerpoint Presentation Research
Hours) The Conversion Cycle Understand, run, and operate Microsoft Excel Demonstrative Activities*  Quiz
Activity (1 Hour) Introduction to Internal Control Systems software in a computer system  *Use your computer to operate hands-on an accounting information
Quiz (0.5 Hour) software (Microsoft Excel)
Week 8 Database Management Systems Understand the definition of database Oral Lecture Collaborative-Discussion
Lecture (1.5 With Data Modeling Explain the importance of databases to accounting Powerpoint Presentation Research
Hours) With Organizing and Manipulating Data in Databases information systems Demonstrative Activities*  Quiz
Activity (1 Hour) Compare flat-file environment to database *Use your computer to operate hands-on database management software
Quiz (0.5 Hour) approach (Microsoft Access)
Week 9 Financial Reporting and Management Reporting Systems Understand the operational features of general ledger Oral Lecture Collaborative-Discussion
Lecture (1.5 Computer Controls for Organizations and system (GLS), financial reporting system (FRS), and Powerpoint Presentation* Research
Hours) Accounting Information Systems management reporting system (MRS) Demonstrative Activities  Quiz
Activity (1 Hour)  Understand the concepts and enumerate  *Search online for specific examples of general, input, processing, and
Quiz (0.5 Hour) examples of general controls, input controls, output controls and report your findings to the class
processing controls, and output controls
Week 10 Computer Crime, Fraud, Ethics, and Privacy Understand the importance of ethical behavior within the Oral Lecture Collaborative-Discussion
Lecture (1.5 Demonstrative Lecture: “Documentary: The Smartest Guys in the Room: environment of computerized accounting information Powerpoint Presentation* Research
Hours) systems Demonstrative Activities  Quiz
Activity (1 Hour) Communicate understanding of the fraud risk triangle  *Research and discuss several cases of computer crimes. Write a research
Quiz (0.5 Hour) Be familiar with common types of fraud schemes and the paper about the Enron Scandal; or a term paper about the related
proper controls for thwarting these crimes documentary. Submit before the end of term.
Week 11 Enterprise Resource Planning Systems Understand the general functionality and key elements of Oral Lecture Collaborative-Discussion
Lecture (1.5 With Database Forms and Reports enterprise resource planning (ERP) systems; and explain data Powerpoint Presentation Research
Hours) With Information Technology Auditing warehouse and data mining Demonstrative Activities*  Quiz
Activity (1 Hour) Know the difference between external and internal  *Use your computer to operate hands-on an accounting information
Quiz (0.5 Hour) auditing software (QuickBooks)

Week 12 Wrap-up Discussion of Topics in the Midterm Period Recall and sustain mastery of topics in the midterm period Wrap-up Discussion Long Quiz
Wrap-up (1 1. Midterm Examination Demonstrative Activities  Main Examination
Hour)  Scope of Examination
Exam (1 Hour)
Checking (1 Hour)

FINAL PERIOD
Vision: “Truth and Goodness in Man and for all others Mission: Produce, through responsive curriculum, morally upright, committed and competent graduates capable
through Education” of meeting the growing human resources needs in the profession, government, business, industry and home.

Tomas del Rosario College

City of Balanga

Assessment
Time Teacher- Learner
Topics Intended Learning Outcomes Methods/
Frame Activities
Tasks
Week 13 Managing the Systems Development Life Cycle Explain and comprehend the stages in the Systems Oral Lecture Collaborative-Discussion
Lecture (1.5 System Study Part One: Development Life Cycle (SDLC) Powerpoint Presentation Research
Hours) System Planning and Analysis Describe methods used to survey an existing system and Demonstrative Activities* Quiz
Activity (1 Hour) some techniques used to analyze the gathered survey  *Survey local companies in your vicinity and prepare a case study about their use  Project*
Quiz (0.5 Hour) data of existing information system. Submit your project to your Instructor.

Week 14 System Study Part Two: Understand the definition of feasibility evaluation and its Oral Lecture Collaborative-Discussion
Lecture (1.5 System Design importance Powerpoint Presentation Research
Hours) Construct, Deliver, and Maintain Systems Project Be familiar with the benefits and costs of conversion and Demonstrative Activities* Quiz
Activity (1 Hour) creation of a company information system  *Create a simulation of an accounting information system design/interface (such  Project*
Quiz (0.5 Hour) Enumerate tools and techniques used in systems design as inventory, billing, etc.) Discuss your project to the class.
work

Week 15 System Study Part Three: Explain how Program Evaluation and Review Techniques Oral Lecture Collaborative-Discussion
Lecture (1.5 System Implementation, Follow-up, and Maintenance (PERT) network diagrams and Gantt charts; and be familiar Powerpoint Presentation Research
Hours) Plus IT Controls with activities required to implement an information system  Demonstrative Activities  Quiz
Activity (1 Hour)  Understand auditing techniques (CAATs) used
Quiz (0.5 Hour) to verify effective functioning of controls
Week 16 Demonstrative Lecture: “How to Use QuickBooks in Accounting Communicate understanding of, run, handle, and operate Oral Lecture Collaborative-Discussion
Lecture (1.5 Businesses” the QuickBooks software Powerpoint Presentation Research
Hours) Accounting and Enterprise Software Understand the differences among various types of Demonstrative Activities* Quiz
Activity (1 Hour) accounting and enterprise software  *Submit and report QuickBooks sample works.  Project
Quiz (0.5 Hour) Know the evolution of accounting and enterprise
software
Week 17 Electronic Commerce System and the Internet Understand key terms like IP, URL, and web page addresses Oral Lecture Collaborative-Discussion
Lecture (1.5 1. Accounting on the Internet on the Internet; and understand electronic data interchange Powerpoint Presentation* Research
Hours) (EDI) and its importance Demonstrative Activities  Quiz
Activity (1 Hour) Differentiate business-to-consumer from business-to-  *Research about existing online commerce applications and websites (such as
Quiz (0.5 Hour) business electronic commerce international companies like Amazon and Google; and local online applications like
 Identify and communicate understanding of Lazada, Zalora, Shopee, etc.). Prepare and discuss your presentation; and submit
existing electronic commerce companies your report.
Week 18 Wrap-up Discussion of Topics in the Finals Period Recall and sustain mastery of topics in the finals period Wrap-up Discussion Long Quiz
Wrap-up (1 Finals Examination Demonstrative Activities  Main Examination
Hour)  Scope of Examination
Exam (1 Hour)
Checking (1 Hour)
Vision: “Truth and Goodness in Man and for all others Mission: Produce, through responsive curriculum, morally upright, committed and competent graduates capable
through Education” of meeting the growing human resources needs in the profession, government, business, industry and home.

Tomas del Rosario College

City of Balanga

V. Course Requirements
1. Quizzes
2. Recitation
3. Group activities
4. Long examinations

VI. Textbook and References

Textbooks:
(1) Hall, James (2012) Accounting Information Systems. 7th ed. Thomson Asia Pte Ltd
(2) Simkin, Rose, and Norman (2012) Core Concepts of Accounting Information Systems. 12th ed. John Wiley & Sons Pte Ltd
(3) Alexander, and Kusleika (2014) 101 Ready-to-Use Excel Formulas, Wiley Publishing, Inc.
(4) Fuller, and Cook (2016) Access 2016 for Dummies, Wiley Publishing, Inc.
(5) Nelson, Stephen (2010) QuickBooks 2010 All-in-One for Dummies. Wiley Publishing, Inc.

VII. Grading System

Grades are computed as follows:

(CS x 2) + Preliminary Exam

Preliminary Average = 3 The CS (Class Standing) is the sum of recitation, quizzes, group activities,
reporting and attendance.
(CS x 2) + Mid-term Exam
Mid-term Average = 3

(CS x 2) + Final Exam

Final Average = 3

Prelim Average + Mid-term Average + Final Average

Final Grade = 3

Prepared by: Recommending approval: Approved:

NICANOR M. BANTOG, CPA JEFFERSON. L. TRIGUERO, CPA, MBA MERCEDES G. SANCHEZ, Ed.D
Instructor Accountancy - Department Chair College Dean
Vice President for Academics,
Student Affairs and Extension
Services