Prince Sultan University
College of Business Administration
First Semester (151) AY: 2015-2016
Course Syllabus
Course Code
Course Title
Instructor
Phone #
E-mail
: ACC330
: Accounting Information systems
: Dr. Mahmoud .M.A. Aleqab
4948539 or 4548011 ext 8541
: maleqab@psu.edu.sa
Credit Hours: 3
Office: A - 245
1.0
VISION STATEMENT:
Our vision is to be a hallmark of excellence and innovation in business education in the Kingdom of
Saudi Arabia.
2.0
MISION STATEMENT:
Our mission is to promote excellence and innovation in business education, research, and
service in the Kingdom of Saudi Arabia in line with international standards.
.
Accordingly, accounting department is committed to an effective management of institutional resources
to optimize its multiple role as catalyst for new learning opportunities, national and international
partnerships, continuous studies, professional growth, community service and diversity in educational
horizons for the good of humanity.
3.0
COURSE DESCRIPTION:
This course introduces students to the important concepts of Accounting Information Systems (AIS).
The course contents are divided into three main sections. The first section introduces the basic
concepts of AIS including its objectives, components and subsystems. This section also introduces
students to the techniques of documenting accounting systems and database modeling tools. The
second section discusses in depth the common features of transaction processing systems such as
purchase and accounts payable, revenue and accounts receivable, manufacturing and inventory,
human resource as well as general ledger and reporting system. Integration of selected accounting
software will also take place at this stage to enable students apply the AIS concepts into practice. The
final section discusses the emerging issues in computer crimes, computer ethics and concept of internal
controls in organization. Application of internal controls concept into transaction cycles is later
discussed. As for the final topic, a special focus will be given to the concept of E-business as an
emerging trend of conducting business in the new era of information technology (IT).
4.0
COURSE OBJECTIVES
This course is designed to enables students to have exposure and experience on the
systemconcepts,data processing technology, system documentation techniques, infrastructure for ebusiness, security and control measures in computer-based information system and AIS application in
business.
5.0
LEARNING OUTCOMES
At the end of this course, students should be able to:
1.
Explain the basic concepts of AIS and its framework.
2.
Discuss the importance and functions of AIS in organizations.
3.
Document a business process / system using system documentation techniques i.e.
data flow diagrams and flow charts
4.
Discuss the elements and techniques of database modeling.
5.
Explain concepts of internal control and its components.
6.
Explain the common transaction cycles in business.
7.
Apply and integrate the AIS concepts in transaction cycles.
8.
Demonstrate and use accounting software by applying AIS concepts and elements.
9.
Describe the nature of electronic business and its’ implications on accounting
profession.
6.0
REFERENCES
Romney, M.B. & Steinbert, P.J.& Cushing, B.E. (2006), Accounting Information Systems, 10th
Edition, Prentice Hall, USA.
Hall, A. J (2006), Accounting Information Systems, 4th Edition, South-Western Thomson
Learning, USA.
Gelinas, U. J., Sutton, S. G & Hunton, J. E. (2005). Accounting Information System, 6th Edition,
South-Western Thomson Learning, USA.
Wilkinson, W.J., Cerullo, J.M, Raval, M., Wong-On-Wing, B., (2000), Accounting Information
Systems: Essential Concepts and Applications, 4th Edition. Wiley. USA.
7.0
GRADING:
Your grade will be based on the following:
First Major Exam
Second Major Exam
Final Exam
Quizzes & attendence
Assignments & Cases
Class Participation
20%
20%
40%
10%
5%
5%
DN and attendance regulations
DN will be given to the students who are absent for 16 hours or more (whether excused or unexcused)
during the semester.Attendence will be taken 5 minutes after the start time of the class. Any student
who joins the class later will be allowed to attend the lecture but no attendence will be granted to him.
Students are required to bring text book in each class.
Please note the following instructions:


Read the assigned material before class meetings.
Do not miss any class.



Pay attention to details.
Ask questions and participate in discussions.
Be regular in doing home-works and assignments because all your course is interrelated.
8.0
COURSE CONTENT
Week 1
Chapter 1: accounting information system: an overview
&
 What is AIS?
Week 2
 Characteristics of Useful information.
 The impact of AIS on corporate strategy and culture.
 The role of The AIS in the Value Chain and Supply Chain.
 The AIS and Corporate Strategy.
Week 3
Chapter 2: Overview of Business Processes
&
 Information Needs and Business Activities
Week 4
 Business Cycle. Transaction Processing: The Data Processing Cycle.
 Computer-Based Storage Concepts.
 Batch and On- Line Processing.
 Forms of Information Output.
Week 5
&
Week 6
Week 7
&
Week 8
Chapter 3: System Development and Documentation Techniques
 Systems Development and Documentation Techniques.
 Data Flow Diagrams (DFD).
 Subdividing the DFD.
 Flowcharts Symbols.
 Document Flowcharts.
 System Flowcharts.
 Program Flowcharts.
Chapter 4: Relational Databases
 Database Systems.
 Two Approaches to Data Design.
 Creating Relational Database Queries.
 Database Systems and the Future of Accounting.
Week 15
Chapter 10: The Revenue Cycle: Sales and Cash Collections
 Revenue Cycle: Business Activities.
 Information Processing Procedures.
 Control Objectives.
 Threats and procedures.
 Revenue Cycle Information Needs.
Chapter 11: Expenditure Cycle: Business Activities
 Information Processing Procedures.
 Control Objectives.
 Threats and Procedures.
 Expenditure Cycle Information Needs.
Chapter 12: The Production Cycle
 Production Cycle Activities.
 Information Processing Activities
Chapter 13: The Human Resources Management and Payroll Cycle
Week 16
Revesion
Week 9
&
Week 10
Week 11
&
Week 12
Week 13
&
Week 14