MINISTRY OF EDUCAION AND TRAINING
SOCIALIST REPUBLIC OF VIETNAM
NATIONAL ECONOMICS UNIVERSITY
Independence – Freedom – Happiness
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COURSE SYLLABUS
FOR FULL-TIME UNDERGRADUATE PROGRAMS
1. COURSE NAME: Accounting Information Systems 1
Code: KTHT 1101
Number of credit: 03
2. DEPARTMENT IN CHARGE OF INSTRUCTION: Accounting Information
Systems
3. PRE-REQUISITE:
 Financial Accounting 1
 Managerial Accounting 1
4. COURSE DESCRIPTION:
This course will introduce an review of systems, information systems and
Accounting Information Systems (AIS). Main topics will be covered as follows: An
overview of accounting information system, accounting information system in
manual, system documentation techniques, database and organizing the data in
database
5. COURSE OBJECTIVES:
This course helps students understand and update the basic knowledge of
Accounting Information Systems in the context of strong information technology
application.
Finishing this course, students are able to understand and apply Accounting
Information Systems in manual existing in any firms or economic entities. The
course also helps students understand and apply the content of System
Documentation Techniques
After studying this course, students are able to understand the knowledge of
database, database organization in business cycles to improve performance of firms.
Beside the knowledge, during the course, students are provided various
methods to develop their own skills such as analysis, assessment, presentation,
teamwork, systematic thinking... through case studies, individual exercises, group
discussions, presentations with powerpoint.
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6. COURSE CONTENTS:
TIME SCHEDULE
In details
No
1
Total
hours
Contents
Chapter 1: An overview of Accounting
Assignment,
Focus
Theory group, Midterm Test
5
3
2
Information Systems
2
Chapter 2: Manual Accounting Information
Systems
12
8
4
3
Chapter 3:
Techniques
12
7
5
12
6
6
4
System
Chapter 4: Accounting
Systems in specific cycles
Documentation
Information
Mid-term Test
4
Total
45
4
24
21
CHAPTER 1: AN OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS
This chapter introduces general about systems, information systems and
accounting information systems. Chapter 1 also introduces the differences of
traditional accounting information systems and modern accounting information
systems as well as general accounting principles on the organization of accounting
information systems.
1.1.
1.2.
1.3.
1.4.
1.5.
Definition of system and management information system
1.1.1. Definition of system
1.1.2. Management information system
Definition and role of accounting information systems
1.2.1. Definition of accounting information systems
1.2.2. Role of accounting information systems
Elements of accounting information systems
Accounting information systems - Basic business Cycles
Information technology implications in accounting information systems
References:
2
 Accounting Information Systems Department, School of Accounting and
Auditing, National Economics University (2020), Accounting Information
Systems Textbook, National Economics University Publishing House
 Tran Thi Song Minh (2012), Management Information System, National
Economics University Press
 Accounting Information Systems Department, Accounting and Auditing
Faculty, University of Economics Ho Chi Minh City (2012), Accounting
Information Systems, Chapter I, Volume 1, Phuong Dong Publishing House
 Romney, M., Steinbart P., (2012), Accounting Information SystemsInternational Edition. NXB Prentice Hall 2012.
 Bagranoff, N. et al. (2010), Core Concepts of Accounting Information
System, NXB Wiley.
 James A. Hall (2007), Accounting Information Systems, Lehigh University,
5th edition, NXB Thomson South Western
CHAPTER 2: MANUAL ACCOUNTING INFORMATION SYSTEMS
This chapter introduces general accounting information system with the
organization of vouchers, account system, system of accounting books in manual
conditions. From there, build an accounting reporting system that provides
accounting information to various users.
2.1. Documents system
2.2. Accounts system
2.3. Accounting books system
2.4. Accounting Reports system
References:
 Accounting Information Systems Department, School of Accounting and
Auditing, National Economics University (2020), Accounting Information
Systems Textbook, National Economics University Publishing House
 Luu Duc Tuyen, Ngo Thi Thu Hong (2011), Organization of Accounting
Work in Enterprises, Finance Publishing House
 Ministry of Finance (2015), Enterprise accounting regime, volumes 1, 2,
Financial Publishing House
 Ministry of Finance (2016), Circular No. 133/2016 / TT-BTC, guiding the
accounting regime for small and medium enterprises.
 Romney, M., Steinbart P., (2012), Accounting Information SystemsInternational Edition. NXB Prentice Hall
3
 Bagranoff, N. et al. (2010), Core Concepts of Accounting Information
System, NXB Wiley.
 James A. Hall (2007), Accounting Information Systems, Lehigh University,
5th edition, NXB Thomson South Western
CHAPTER 3: SYSTEMS DOCUMENTATION TECHNIQUES
This chapter focuses on introducing the need of Documentation accounting
information systems tools. This chapter deals with the Data Flow Diagram (DFD),
the Document Flowcharts and Other Documentation Tools.
3.1. The role of Documentation tools
3.2. Data Flow Diagram (DFD)
3.3. Document Flowcharts
3.4. Other Documentation Tools





References:
Accounting Information Systems Department, School of Accounting and
Auditing, National Economics University (2020), Accounting Information
Systems Textbook, National Economics University Publishing House
Accounting Information Systems Department, Accounting and Auditing
Faculty, University of Economics Ho Chi Minh City (2012), Accounting
Information Systems, Chapter II, Volume 1, Phuong Dong Publishing House
Romney, M., Steinbart P., (2012), Accounting Information SystemsInternational Edition. NXB Prentice Hall
Bagranoff, N. et al. (2010), Core Concepts of Accounting Information
System, NXB Wiley.
James A. Hall (2007), Accounting Information Systems, Lehigh University,
5th edition, NXB Thomson South Western
CHAPTER 4: ACCOUNTING INFORMATION SYSTEM
IN SPECIFIC CYCLES
This chapter focuses on introducing the accounting information system in
some specific cycles: expenditure cycle, payroll and personnel cycle, production
cycle and sales and collections cycle.
4.1. Accounting information system in expenditure cycle
4.2. Accounting information system in payroll and personnel cycle
4.3. Accounting information system in production cycle
4.4. Accounting information system in sales and collection cycle
4
References:
 Accounting Information Systems Department, School of Accounting and
Auditing, National Economics University (2020), Accounting Information
Systems Textbook, National Economics University Publishing House
 Accounting Information Systems Department, Accounting and Auditing
Faculty, University of Economics Ho Chi Minh City (2012), Accounting
Information Systems, Volume 1, 2, Phuong Dong Publishing House
 Romney, M., Steinbart P., (2012), Accounting Information SystemsInternational Edition. NXB Prentice Hall
 Bagranoff, N. et al. (2010), Core Concepts of Accounting Information
System, NXB Wiley.
 James A. Hall (2007), Accounting Information Systems, Lehigh University,
5th edition, NXB Thomson South Western
7. REQUIRED TEXTBOOK & COURSE MATERIALS:
 Accounting Information Systems Department, School of Accounting and
Auditing, National Economics University (2020), Accounting Information
Systems Textbook, National Economics University Publishing House
 Accounting Information Systems Department, Accounting and Auditing
Faculty, University of Economics Ho Chi Minh City (2012), Accounting
Information Systems, Phuong Dong Publishing House
 Luu Duc Tuyen, Ngo Thi Thu Hong (2011), Organization of Accounting
Work in Enterprises, Finance Publishing House
 Romney, M., Steinbart P., (2012), Accounting Information SystemsInternational Edition. NXB Prentice Hall
 Bagranoff, N. et al. (2010), Core Concepts of Accounting Information
System, NXB Wiley.
 James A. Hall (2007), Accounting Information Systems, Lehigh University,
5th edition, NXB Thomson South Western.
8. RECOMMENDED TEXTS AND OTHER READINGS
 International Accounting Standards.
 The Current Accounting Regulations in Vietnam and Vietnamese
Accounting Standards.
 Other Required Materials by Lecturer.
9. ASSESSMENT AND GRADING POLICY
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- Assessment is conducted under the grade of 10:
+ Participation:
10%
+ Mid-term Test: 30% (02 tests or individual projects)
+ Final Exam: 60%
+ Students are required to attend at least 70% of the subjects required time, do
exercises in the exercise book and other exercises given by lecturers.
+ Students are required to have at least 01 Mid-term Test
+ Student are required active in learning textbooks and course materials for
having discussions, team works, attend to do final exam.
10. LECTURER’S INFORMATION
Dr. Hà Hồng Hạnh
Accounting Information System Department
School of Accounting and Auditing
National Economics University
Email : hanhhh@neu.edu.vn / hahonghanh1@gmail.com
Mobile phone: 0932.722.699
HEAD OF DEPARTMENT
Hanoi, August 1st, 2021
PRESIDENT
Assoc. Prof. Tran Trung Tuan
Assoc. Prof. Pham Hong Chuong
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