BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
1. Course Title:
2. Course Credits:
3. Prerequisite:
4. Course Description:
5. Course Objectives:
9. Date & Time & Venue:
10. Instructor:
11. Course Co-ordinator:
12. Teaching Assistant:
BBA International Program
Thammasat Business School
Thammasat University
TQF3 Course Specification
(Curriculum 2013) AC 318 Accounting Information Systems
3 Credits (3-0-6)
(Curriculum 2013) Have earned credits of AC 201 and IS 201
(Curriculum 2013)
Fundamental concepts of accounting information system; Techniques and tools in the process and preparation of financial and management reports;
Control systems in accounting information system; Basic business processes and the impacts of E-commerce on accounting information systems.
 Understand the objective of Accounting Information System
 Understand the components, functions and framework of information system and how Accounting Information System is integrated into the enterprise’s information system.
 Learn about the flow of information within business transaction cycles relating to accounting information system and the organization structure
 Be able to document and analyze the information system with the use of flowchart
 Understand how information technology can be deployed to make a more productive accounting information systems and how it impact to the internal control aspect of the system.
 Learn the characteristic of the computerized Enterprise Resource
Planning (ERP) system and the impact on Accounting information system
 Learn about information systems security, controls and audit and be able to analyze the control weaknesses on the system, recommend improvement.
 Learn about the process for information system development and maintenance
 Gain real-life experience on information system analysis through project work based on actual companies’ accounting system
July 31, 2014
The course is revised regularly to ensure the relevance of the courses to the business world. The contents are updated so that it is of the benefits of the students in their future studies or future careers.
1/2014
Date:
Time:
Venue:
Name:
Office:
Email:
Office Hours:
Name:
Email:
Name:
Email:
Wednesday
9.30 a.m. – 12.30 p.m.
206
Ajarn Vasana Naripthaphan rvasana@yahoo.com
N/A
N/A
N/A
N/A
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BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
13. Hours Employed per Semester:
14. Main Texts:
Lecture
45 hours
Supplemental
Classes
0 hours
Laboratory/
Field Work/
Internship
40 hours
Self-Study
60 hours
James A. Hall. Accounting Information Systems, 8th Edition (for use in ASIA only), Cengage Technology Edition, SOUTH-WESTERN CENGAGE Learning.
Instructor’s handouts:
The handouts can be downloaded from the BBA website at http://list.bba.bus.tu.ac.th/handout/
Links:
For database: example of Microsoft Access http://www.youtube.com/watch?v=pHiOXZEbK4
16. Learning Outcomes: The five learning outcomes are stated below:
1.
Morality and Ethics: Expected outcomes on morality and ethics:
N/A 1.1 Understand professional values and professional ethics, and
possess the positive attitude towards accounting profession.
 1.2 Value honesty and disciplines, and respect the rules and
regulations of the institution and society at large.
N/A 1.3 Manage time and creatively adapt life path to fit in the
society.
N/A 1.4 Has social conscience and contribute positively to the
society.
2.
Knowledge:
Teaching methods:
Lecture on how the impact on the design of accounting system will impact the compliance to accounting standards as well as rules and regulations imposed by relevant regulators.
Evaluation methods:
Exam if the students can determine what impact of a design will lead to non-compliance.
Expected outcomes on knowledge:
 2.1 Acquire knowledge on the concepts, theories, principles,
and accounting treatments on the related issues.

2.2 Acquire knowledge on other disciplines that are associated with accounting body of knowledge and integrate them appropriately in accounting context.
N/A 2.3 Acquire knowledge on accounting techniques and others through experience.
N/A 2.4 Be able to monitor the changes in the area of academic, research, and accounting profession consistently.
Teaching methods:
(1) Lecture on the concept and use of accounting information system.
(2) Lecture on the risk and control relating to the account record-keeping and financial statement preparation and how the control can be embedded within the accounting information system.
(3) Giving Assignment for the student to research on the technology update which is relevant to accounting information, security and internal control.
Evaluation methods:
(1) Exam to evaluate students’ understanding of the concept and use of accounting information, risk and internal control
(2) Review student’s assignments to determine if the topic and content selected by the students for the assignment is relevant to the interested topics and if the students have valid opinion on such technology, risk and control.
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BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
3.
Intellectual
Development:
4.
Interpersonal Skills and Responsibilities:
Expected outcomes on intellectual development:
N/A 3.1 Be able to search and process information and to utilizevarious concepts in problem identification, and to analyze complex problems.
N/A 3.2 Be able to adapt and integrate accounting knowledge and
other disciplines to solve the problems and to creatively
propose the solution to those problems with the
consideration of the probable impacts of the proposed
solutions.
 3.3 Be able to monitor, evaluate, and report the results
appropriately and accurately.
Teaching methods:
(1) Lecture on transactions cycles which allow the students to be able to follow the information flows from which the business events are initiated until the related accounting entries are recorded into the accounting system.
(2) Lecture on alternate flow of information deployed in different environment.
(3) Assign a project for each group of the student to study and analyze a selected business transaction cycle of a real company.
Evaluation methods:
(1) Exam to evaluate students’ understanding of the flow of information in each business cycle
(2) Review project presentation and paper to determine if the students have the ability to understand, document and communicate the flow of information within an accounting system and be able to identify control weaknesses as well as provide valid recommendation for improvement.
Expected outcomes on Interpersonal Skills and Responsibilities:
 4.1 Be able to execute and responsible for the assigned works
efficiently.
N/A 4.2 Possess interpersonal skills, work well in team, and adapt to
circumstances and organizational culture.
N/A 4.3 Be creative and be able to assist or accommodate the team in
solving problems as a team leader or as a member of the
team.
N/A 4.4 Be responsible for personal development in acquiring
knowledge related to accounting profession.
Teaching methods:
(1) Giving assignments to individual students
(2) Assign project to work in a group
Deadlines are given to each assignment and each phase of the project which require the students to meet the deadline.
Evaluation methods:
Review if the assignments and projects are submitted on-time. Determine during project presentation and Q&A session how well the group members have worked together on the project.
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BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
5.
Quantitative Analysis,
Communication and
Information
Technology:
17. Evaluation Plan:
18. Course Schedule:
Session/Date & Time
#1: 8/20/2014
#2: 8/27/2014
#3: 9/3/2014
#4: : 9/10/2014
Expected outcomes on Quantitative Analysis, Communication and
Information Technology:
N/A 5.1 Possess quantitative analytical skills needed for decision-
making process and problem-solving process.
N/A 5.2 Communicate efficiently in verbal and in writing and choose
appropriate presentation techniques that suit the
circumstances and group of audience.
 5.3 Choose suitable information technologies and communication
techniques in collecting, interpreting, and presenting the
issues.
Teaching methods:
(1) Lecture on Computer-based accounting system, ERP and other information technologies which have an impact to the accounting system
(2) Lecture on how computerized system will have an impact on internal control
(3) Demonstrate the use of ERP application system to automatically generate and maintain accounting records, to trace and search for accounting records.
(4) Giving assignment to the student to ensure that they have hands-on experience on the use of ERP system to record the business transaction and be able to trace to the related accounting records which are automatically generated by the application.
Evaluation methods:
(1) Exam to evaluate students’ understanding of Computer-based accounting system, ERP and other information technologies, and their impact to the accounting system and the internal control.
(2) Review the assignment if the students can use ERP software to complete the business transactions and generate the related accounting records.
(3) Review the students project presentation, project paper and assignment, if the IT is properly used in their work.
The evaluation plan for this course is stated as follows:
Expected
Outcomes
1.2, 2.1, 2.2, 3.3,
4.1,5.3
Methods/Activities
Mid-term/Final Exam
Assignments
Project
Total
Week
Evaluated
8/17
Refer to no.18
Refer to no. 19
The course schedule for this course is stated as follows:
Weights
Assigned
60%
15%
25%
100%
Chapter 1-3



Introduction
Topics
Computer-based Accounting
Flowcharting Techniques
 Risk and control
Chapter 4: Revenue Cycle
Activities/Text & Materials/
Media
Lecture
Assignment 1
Assignment 2
Chapter 5 Expenditure Cycle Part I
Lecture
Discussion
Assignment 3
Lecture
Discussion
Assignment 4
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BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
#5: 9/17/2014
#6: 9/24/2014
#7: 10/1/2014*
#8: 10/15/2014
#9: 10/22/2014
Chapter 7: Conversion Cycle
Introduction to Oracle E-Business
Demonstration of Revenue Cycle using
Oracle: Order to cash
Demonstration of Expenditure Cycle using Oracle: Procure to pay
Chapter 6 Expenditure Cycle Part II
Coding scheme and Reports
Lecture
Discussion
Demonstration and hands-on for Oracle ERP software
Assignment 5
Assignment 6
Project proposal
Lecture
Discussion
Lecture
Project first draft
#10: 10/29/2014
#13: 11/19/2014
#14: 11/26/2014
#15: 12/03/2014
Chapter 15-17:Security, Control and
Audit
Oracle GL
Lecture
#11: 11/5/2014
#12: 11/12/2014 Chapter 14: SDLC
Project Presentation
Project Presentation
Project Presentation
Demonstration of Oracle ERP software
Project second draft
Lecture
Project presentation and papers
Discussion
* Class Cancelled– make up class is required
Assignment :
Students will be working in a pair for the assignments. 7 assignments will be given to the students, which allow each student to
(1) Explore a more updated information technology which is relevant to accounting information systems from Internet
(2) Understand how a company derived the information to be presented in its notes to financial statements.
(3) Practice analyzing internal control system from the case study
(4) Gain hands on experience on ERP application system
(5) Analyze pieces of information required on key document forms used in the business transaction cycles for their usefulness to the accounting entries and records.
The students are required to submit the assignment one week after each assignment is given, via email.
Project :
Description
Find a real life company/organization and study the selected part of its accounting system. This include understanding of its business, as well as the flow of information (mainly accounting and the related operational activities)
Project Organization
Group the students with about 6-7 people in a group.
Project Proposal
By Sept. 24, 2014 , each group should submit the following:
1.
Group name and member list.
2.
Name of the company to work on the project, as well as its nature of business, in brief.
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BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
3.
The business cycle that you will be doing the project, namely,
Revenue Cycle, Expenditure Cycle, Conversion Cycle or any other cycles that is specific in such selected company.
Project Content
Project should consist of:

Brief description of the company which include:
 its nature of business, its key products or service
 location(s) (office, plants, warehouse, outlets, depot)
 size (in term of number of employees in total)
 key customers, suppliers, and competitors

Brief description of the company's current computer systems used for its accounting system, including the platform of its computer server(s), database management system and applications used for its accounting system. Indicated if the software application is inhouse developed, custom made by vendor, or is a software package. If an ERP system is implemented, indicate which brand of the ERP and which modules are currently in use, as well as how long has it been implemented.

The company's organization chart, detailing down to each function/job title in Accounting, Finance and IT departments. The detail should be given enough information to evaluate the adequacy of segregation of duties. Each of the job title include in the organization chart should be consistent with the column title in your flowchart.

Related accounting standards, principles and policies applied, specifically to the transaction cycle under studied. This should include, but not limited to:


Cash/accrual basis

Revenue recognition/Cost or expense recognition
Stock valuation (FIFO/LIFO/Weighted average) and method (Perpetual/Periodic)

Depreciation method (expenditure cycle)
 The system flowchart (or document flowchart in case of manual system) which document flow of information within the transaction cycle you selected

Accounting entries incurred at each point of the process
 Account code structure
 Information system risk related to the selected transaction cycle

Existing Internal control which address each risk item above

Computer related control for the following topics:
I.
Access Control (user and password management)
II.
Disaster Recovery
III.
Segregation of duties within IT department
 Recommendations on how to improve the information system or internal control in the cycle you studied
Transaction Cycle
In case of Revenue Cycle , it should consist of the following transactions:


Receipt of customer order
Sales order processing
 Credit verification (in case of credit sales)
 Stock/service availability checking

Delivery of goods or services

20. Notes to Students:
BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
 Invoicing and Billing (in case of credit sales)

Accounts receivable management (in case of credit sales)

Collections and deposit to bank

Accounting for sales, cost of sales(in case of goods), and cash receipts
In case of Expenditure Cycle , it should consist of the following transactions:

Preparation of purchase requisition and authorization
 Vendors search, evaluation and selection
 Preparation of purchase order and authorization

Receipt of goods or services

Acceptance of vendor’s Invoice/billing (in case of credit purchase)

Payment (preparation of payment voucher and cheques, and cheque payment)

Accounting for purchase, inventory and cash disbursement
In case of Conversion Cycle , it should consist of the following transactions:
* Production Planning
* Issuance of work order/job order
* Raw material reimbursement
* Move order from each work center
* Receipt of finished goods
* Costing
Project Timetable
Description Deadline
Project proposal Sep. 24, 2014
Project paper first draft
Project paper second draft
October 22, 2014
November 5, 2014
Project presentation
(50 min. for each group)
Project paper submission
Nov. 19, 2014
Nov. 26, 2014
Dec. 3, 2014
1 week after final
Project Presentation slides must be submitted via email at least one day prior to the presentation date
Project paper must be submitted via email
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BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
21. Academic Calendar: The academic calendar is stated below:
Academic Schedule of Semester 1/2014:
(August 18, 2014 - December 22, 2014)
Important Dates
Semester Begins
Period of Withdraw W/O Record
Period of Midterm Examination
Period of Withdraw with "W"
King Chulalongkorn's Day*
H.M. The King's Birthday*
Last Day of Classes
Period of Final Examination
Constitution Day*
Schedule
August 18, 2014
August 27 - September 1, 2014
October 5-12, 2014
October 20-27, 2014
October 23, 2014
December 5, 2014
December 6, 2014
December 8-22, 2014
December 10, 2014
Note *Public Holiday
22. Attendance: The regulations on the class attendance is stated below:
Important Notes to Students Regarding Class Attendance
Announced by BBA International Program: a. Students who miss more than 13 hours of class but less than 22 hours must seek instructor’s approval for eligibility to take the final exams and approval by the dean. The dean’s decision is considered final.
b. Students who miss more than 22 hours of class are NOT eligible to take the final exams and results in course failure.
Please note that feigning other student signatures or failure to attend class after signing in results different level of penalty imposed.
o Level 1 penalty: First time rule breakers will be considered as “Absent” for that actual class time. And a warning letter issued to first-time rule breakers.
o Level 2 penalty: Second time rule breakers receive an “F” for the course and will not be considered for
BBA scholarships, exchange student programs and other awards.
o Level 3 penalty: Third-time rule breakers are given one semester of class suspension.
Cheating in any form of class exam or quiz or plagiarism is subject to the penalties based on Thammasat
University’s student compliance act.
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BBA International Program
Thammasat Business School
AC318-BBA-1-2014
TQF3 Course Specification
23. Course and Teaching
Evaluation and
Improvement:
The Program has set policies related to course and teaching evaluation and improvement as follows:
1.
Strategies for course evaluation by students:
There will be two evaluations per course: Mid-semester and end-ofsemester course evaluations. The course evaluation will be administered by
BBA staff with the instructor absent from the classroom. The instructor will receive feedback from students in the following key areas:
 Class preparation
 Teaching capability
 Appropriateness of activities or assignments
 Encouragement of Class discussion
 Opportunity to ask questions
 Encouragement of independent study and additional practices
 Benefits of the course
Course evaluation will be summarized and returned to the instructor after the grades are sent to the Program. Moreover, the course evaluation of each instructor of every course offered will be reviewed by BBA Operating
Committee.
2.
Evaluation strategies in teaching methods:
The effectiveness of teaching methods will be evaluated from the students’ accomplishments such as participation, assignments, and exams.
3.
Improvement of teaching methods:
The instructor will use the feedbacks from 2. above to improve the teaching methods.
4.
Evaluation of students’ desire learning outcomes:
After receiving the feedback from the mid-semester course evaluation and students’ assessments, the instructor revises the teaching methods to ensure that the desired learning outcomes are achieved.
5.
Review and improvement for better outcomes:
A summary of course evaluation for each course will be supplied to course instructor. The Program will use the feedback to improve the curriculum structure and course content in the regular curriculum revision cycle.
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