AC2401/AC213 Accounting Information Systems

AC2401/AC213
Accounting Information Systems
_________________________________________________________________________
Course Description and Scope
The purpose of this course is to help students to develop a strong conceptual foundation in
accounting information systems, a necessary pre-requisite for effective performance in accountants
and auditors in the current digital era. The course enables the students to understand, evaluate and
use Accounting Information Systems effectively in their future roles as accountants, managers,
consultants, or auditors.
The course seeks to:
1) Provide an in-depth understanding of key business processes of an organization, and how the data
captured during the business process flow through to management and financial accounting.
2) Train students to model key business process activities and identify risk and control issues related
to a business process
3) Provide comprehensive knowledge about AIS packages and enterprise resource planning (ERP)
packages and explain how AIS/ERP packages are implemented.
4) Provide students with an overview of some key modules of an ERP and teach students the skills of
using an industry standard package such as SAP.
Students will study how AIS/ERP is deployed in common business transactions. They will learn about
the information flow in fundamental accounting processes and the major risks and controls
associated with these processes. Students will be taught on how data is captured, processed, stored
and accessed for generating management information and business reports and documents.
Students will gain hands-on training on ERP usage via lab sessions on SAP – an industry standard ERP
package. With an understanding of the systems development process and knowledge of AIS
deployment in accounting and business processes from pre-lab sessions, students will gain an
appreciation of the underlying workings of a typical ERP/AIS. This learning and experience will equip
them with knowledge for more effective sourcing, selection, implementation and deployment of
AIS/ERP packages in practice. In addition, students will also learn how they can make use of Excel for
more effective reporting from the data generated through AIS/ERP packages.
Course Assessments
Components
Class participation
SAP Lab Quiz
Course Project – Group and Individual Work
Final examination (open-book)
Total
Marks
10
10
30
50
100
Page 1
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Textbook
Main Text
A custom text book that include chapters from:
• Hall, J.A., Accounting Information Systems, 6th Edition, Cengage, 2008 (Hall)
• Ellen Monk, Bret Wagner, Enterprise Resource Planning, Cengage, 3rd Edition, 2009 (M&W)
Supplemental Text
• Sumner, M., Enterprise Resource Planning, Pearson, 2007
Proposed Weekly Schedule
Week
1.
Topic
Introduction and Business Processes
2.
Business Processes and Flowcharts
3.
Business Processes and Reengineering
4.
IT Controls
5.
ERP and SAP Navigation
6.
Sales and Distribution Cycle I
7.
Sales and Distribution Cycle II
8.
Financial Accounting using ERP Systems
9.
Managerial Accounting using ERP Systems
10.
Package Selection and ERP Implementation
11–12. Data Analysis and Reporting using Crystal Reports and Xcelsius
13.
Project Presentations for Part 2 of Project
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Distributed by Nanyang Business School, Nanyang Technological University. All Rights Reserved.