Course Outline
School:
Business
Department:
Accounting
Course Title:
Accounting Information Systems 1
Course Code:
ACCT 257
Course Hours/Credits:
42
Prerequisites:
ACCT 112, ACCT 123, BA 112, BFPE
212
Co-requisites:
N/A
Eligible for Prior Learning,
Assessment and Recognition:
Yes
Originated by:
Carole Clyne, Nancy Zowkewych
Revised by:
Shirley Lamarre, Ann Overton
Revision Date:
Winter 2015
Current Semester:
Summer 2015
Approved by:
Chairperson/Dean
Students are expected to review and understand all areas of the course outline.
Retain this course outline for future transfer credit applications. A fee may be charged for
additional copies.
This course outline is available in alternative formats upon request.
ACCT 257
CENTENNIAL COLLEGE
Accounting Information Systems 1
Course Description
This course will provide accounting students with basic knowledge of information systems that will enable
them to examine business processes. Emphasis will be placed on information and document flows;
internal control; business processes, the analysis design and development of accounting systems; and
using databases. Instructional strategies include assignments, quizzes, group presentations, a midterm
and a final comprehensive examination.
Program Outcomes
Successful completion of this and other courses in the program culminates in the achievement of the
Vocational Learning Outcomes (program outcomes) set by the Ministry of Training, Colleges and
Universities in the Program Standard. The VLOs express the learning a student must reliably demonstrate
before graduation. To ensure a meaningful learning experience and to better understand how this course
and program prepare graduates for success, students are encouraged to review the Program Standard by
visiting http://www.tcu.gov.on.ca/pepg/audiences/colleges/progstan/. For apprenticeship-based programs,
visit http://www.collegeoftrades.ca/training-standards.
Course Learning Outcomes
The student will reliably demonstrate the ability to:
1. Describe key issues associated with the application of Information Systems (IS) for the accounting
function in business organizations.
2. Apply systems techniques to analyze, design and document systems and subsystems relationships
3. Explain the use of the Internet, intranets and e-commerce technology in business practices, and the
related systems control requirements
4. Classify the key aspects of information security systems and how they are used to thwart the risks
and threats associated with business processes
5. Analyze core business practices and processing systems and understand how they are
implemented and controlled in Accounting Information Systems (AIS
6. Explain the systems planning and analysis life cycle – the development, implementation, operation
and management of AIS
Essential Employability Skills (EES)
The student will reliably demonstrate the ability to*:
1. Communicate clearly, concisely and correctly in the written, spoken, and visual form that fulfills the
purpose and meets the needs of the audience.
4. Apply a systematic approach to solve problems.
5. Use a variety of thinking skills to anticipate and solve problems.
6. Locate, select, organize, and document information using appropriate technology and information
systems.
7. Analyze, evaluate, and apply relevant information from a variety of sources.
9. Interact with others in groups or teams in ways that contribute to effective working relationships
and the achievement of goals.
10. Manage the use of time and other resources to complete projects.
11. Take responsibility for one's own actions, decisions, and consequences.
*There are 11 Essential Employability Skills outcomes as per the Ministry Program Standard. Of these 11 outcomes, the following will be
assessed in this course.
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
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ACCT 257
CENTENNIAL COLLEGE
Accounting Information Systems 1
Global Citizenship and Equity (GC&E) Outcomes
The student will reliably demonstrate the ability to*:
5. Identify and challenge unjust practices in local and global systems.
6. Support personal and social responsibility initiatives at the local, national or global level.
*There are 6 institutional Global Citizenship & Equity outcomes. Of these 6 outcomes, the following will be assessed in this course.
Text and other Instructional/Learning Materials
Text Book(s):
Core Concepts of Accounting Information Systems, Canadian Edition, Simkin, Rose, et al; Wiley ISBN
978-1-118-73810-8
Go! with Microsoft ACCESS 2013 Brief, Gaskin, McLellan, Pearson, ISBN 0-13-341450-7
Evaluation Scheme
➮
➮
➮
➮
➮
Assignments: Assignments
Quizzes: Quizzes - in class and online
Mid Term: Term Test
Group presentation: In class group presentation of assigned project
Final exam: Comprehensive final exam
Evaluation Name
Assignments
Quizzes
Mid Term
Group presentation
Final exam
Total
CLO(s)
EES
Outcome(s)
1, 2, 3, 4, 5, 6 1, 4, 5
1, 2, 3, 4, 5, 6 4
1, 2, 3
4, 6, 7
2, 3, 5, 6
9, 10, 11
1, 2, 3, 4, 5, 6 1, 4, 5
GCE
Outcome(s)
5, 6
5, 6
5
6
5, 6
Weight/100
10
10
30
10
40
100%
If students are unable to write a test they should immediately contact their professor or program Chair for
advice. In exceptional and well documented circumstances (e.g. unforeseen family problems, serious
illness, or death of a close family member), students may be able to write a make-up test.
All submitted work may be reviewed for authenticity and originality utilizing Turnitin®. Students who do not
wish to have their work submitted to Turnitin® must, by the end of the second week of class,
communicate this in writing to the instructor and make mutually agreeable alternate arrangements.
When writing tests, students must be able to produce official College photo identification or they may be
refused the right to take the test or test results will be void.
Student Accommodation
It is College Policy to provide accommodation based on grounds defined in the Ontario Human Rights
Code. Accommodation may include modifications to standard practices. Students with disabilities who
require academic accommodations must register with the Centre for Students with Disabilities. Students
requiring accommodation based on other human rights grounds should talk with their professors as early
as possible. Please see the Student Accommodation Policy.
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
3
ACCT 257
CENTENNIAL COLLEGE
Accounting Information Systems 1
Use of Dictionaries
•
Dictionaries may be used in tests and examinations, or in portions of tests and examinations, as long
as they are non-electronic (not capable of storing information) and hard copy (reviewed by the
invigilator to ensure notes are not incorporated that would affect test or examination integrity).
Program or School Policies
N/A
Course Policies
Lab work component using ACCESS 2013
CGA/CPA course transfer credit: Requires a final exam at the end of the course
For the Group presentation, group members will share the same grade. It is the group's responsibility to
ensure that the tasks are divided equitably and that each member makes the required contribution to the
presentation.
College Policies
Students should familiarize themselves with all College Policies that cover academic matters and student
conduct.
All students and employees have the right to study and work in an environment that is free from
discrimination and harassment and promotes respect and equity. Centennial policies ensure all incidents
of harassment, discrimination, bullying and violence will be addressed and responded to accordingly.
Academic honesty is integral to the learning process and a necessary ingredient of academic integrity.
Academic dishonesty includes cheating, plagiarism, and impersonation. All of these occur when the work
of others is presented by a student as their own and/or without citing sources of information. Breaches of
academic honesty may result in a failing grade on the assignment/course, suspension or expulsion from
the college.
For more information on these and other policies, please visit www.centennialcollege.ca/aboutcentennial/college-overview/college-policies.
Students enrolled in a joint or collaborative program are subject to the partner institution's academic
policies.
PLAR Process
This course is eligible for Prior Learning Assessment and Recognition (PLAR). PLAR is a process by
which course credit may be granted for past learning acquired through work or other life experiences. The
PLAR process involves completing an assessment (portfolio, test, assignment, etc.) that reliably
demonstrates achievement of the course learning outcomes. Contact the academic school to obtain
information on the PLAR process and the required assessment.
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
4
ACCT 257
CENTENNIAL COLLEGE
Accounting Information Systems 1
This course outline and its associated weekly topical(s) may not be reproduced, in whole or in
part, without the prior permission of Centennial College.
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
5
ACCT 257
CENTENNIAL COLLEGE
Accounting Information Systems 1
Topical Outline (subject to change):
Week
1
2-3
4
5
Topics
Readings/Materials
Weekly Learning Outcome(s)
Accounting
Chapters 1 and 2 (Core
Information Systems Concepts)
and the Accountant
Information
Technology and AISs
•Explain the relevance of accounting
information and its impact on systems
•Explain the difference between information
and data
•Be aware of the integration of accounting &
information technology
•Be familiar with suspicious activity reporting.
•Analyze organizational structures and state
how the interdependence of functional areas
affect financial performance
Data Modeling
Chapter 3 - Core
Apply database design decisions to user
concepts
requirements:
Chapter 1 - Getting
•Review database concepts & terms
Started with MS
•Apply database design decisions to user
ACCESS 2013
requirements
(Projects 1A and 1B)
•Document & interpret business requirements
using the REA data modeling technique
(emphasizing the 1:1 & 1:M relationships
between entities)
•Design & create database tables according
to business requirements
Organizing &
Chapter 4 (Core
Apply Database design:
Manipulating the Data Concepts)
•Describe the goals of data normalization
in Databases
•Create & document a set of normalized
Sort and Query a
MS ACCESS: Chap 2 - database tables (a schema) from business
database
Projects 2A and 2B
requirements
Database Forms and
Reports
Chapter 5 (Core
Concepts)
Instructional Strategies
Lecture/ Discussion
Demonstration/Case
Analysis:
Test Yourself Questions
(all) - Chapters 1 and 2;
Discussion questions 21 to 2-11;
On line searches –
Annual Reports; Case
1-19
Lecture, demonstration,
lab use of MS Access
Test Yourself Questions
(all) - Chapter 3
Problems 3-14, 3-15, 316
ACCESS - Project 1A
and 1B
Evaluation
Evaluation
Name
Date
Assignment
problem 2-24
(Due Week 3);
Project 1G Due Week 4;
Quiz - Core
Concepts Chaps 1 and 2
Lecture, demonstration, ACCESS
lab
Project 2G
use of MS Access
Student
Scholarships Test Yourself Questions Due Week 6
(Chapter 4)
Unstructured reporting via user-specified
Discussion questions 4queries:
1 and 4-10
•Record, modify and query data to select
ACCESS Lab work:
outputs from one or more tables according to Projects 2A and 2B
business criteria
•Describe how structured query language is
useful to audit requirements
Construct forms and reports
Lecture, demonstration, Quiz - Core
Efficient, accurate data entry
lab use of MS Access Concepts
•Design an input form that can be used to
Chapters 3
create new records from both single and
Test Yourself Questions and 4
multiple tables
5-1 to 5-9
Pre-defined output reporting
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
6
ACCT 257
Week
6
CENTENNIAL COLLEGE
Topics
Documenting
Accounting
Information Systems
Readings/Materials
Chapter 6 (Core
Concepts)
7
Accounting
Information Systems
and Business
Processes 1
8
Accounting
Information Systems
and Business
Processes II
9
Group presentation
10
Introduction to Internal Core Concepts:
Control Systems
Chapter 9
Weekly Learning Outcome(s)
Design and create reports including
calculated fields and grouped data
Explain the importance of end user
documentation
•Identify key users of systems techniques
•Be able to “draw” simple document
flowcharts and explain how they describe the
flow of data in AIS
•Illustrate knowledge of systems and program
flowcharts
Core Concepts Chapter •Define primary and supporting business
7
processes of a business model
•State why planning and AIS begins with the
MS ACCESS - Chapter design of outputs
3 - Project 3A
•Give reasons why businesses choose
outsourcing and offshoring of business
processes
•Compare Processing Mode (Batch versus
Online)
Core concepts •State the objectives, inputs and outputs of
Chapter 8;
the resource management, production,
finance, sales and purchasing processes
MS ACCESS - Chapter •Show how companies use business process
3 - Project 3B
reengineering (BPR) to cut costs and improve
their operational efficiency
Presentation
Develop presentation and communication
skills
•Give examples of the difference among
preventive, detective and corrective controls
•Apply some of the control activities that
should be included in an organization’s
internal control system
•Examine the WebTrustSM/TM Principles
and Criteria
•Compare automatic versus manual control
•Demonstrate data integrity, privacy,
confidentiality, and security principles
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
Accounting Information Systems 1
Instructional Strategies
Evaluation
Name
Evaluation
Date
Lecture/Discussion/De
monstration of
flowcharting
Assignment
(one of the
following)(Due
Week 8)
Test Yourself Questions Problem 6-13
Problem 6-14
Problem 6-15;
Mid Term Test
- Chaps 1-5
Lecture/Discussion
Assign topic(s)
Case Analysis and Lab for Group
work
Presentations
in week 9
Test Yourself
Questions 7-1 to 7-11
Case 7-19
MS Access Project 3A
Lecture/Discussion
Case Analysis
Test Yourself
Questions 8-1 to 8-9
ACCESS Lab: Project
3B
Group work and
presentation
Quiz Chapters
6 and 7
Case 8-17 Due week 9
Group
evaluation Weight: 10%
Lecture/Discussion
Case Analysis
Test Yourself
Questions(all)
Problem 9-15
7
ACCT 257
Week
CENTENNIAL COLLEGE
Topics
Readings/Materials
11
Computer Controls for Core Concepts Organizations and
Chapter 10
Accounting
Information Systems
12
Computer Crime,
Fraud, Ethics and
Privacy
Core Concepts Chapter 11
Chapter 12
Information
Technology Auditing
Weekly Learning Outcome(s)
Accounting Information Systems 1
Instructional Strategies
Evaluation
Name
Lecture/Discussion
Quiz Case Analysis
Chapters 8
Test Yourself Questions and 9
(all)
Case 10-23
Evaluation
Date
•State the difference among various types of
accounting and enterprise software
•Identify enterprise-level controls for
organizations and why they are essential for
corporate governance.
•Explain how organizations deal with IT
general security and control issues for
wireless technology, networked systems and
personal computers.
Explain the importance of ethical behavior
Lecture/Discussion
within the environment of computerized AIS Case Analysis
Test Yourself
Explain the difficulty of defining computer
Questions(All)
crime and the absence of good data on
Problems 11-15, 11-16;
computer crime
Case 11-18
Be familiar with the proper controls need for
preventing computer crime
Explain the IT auding process
Discuss how to evaluate the effectiveness of
information systems controls (risk
assessment)
Identify the IT auditor's toolkit including
auditing software (GAS)and automated
working papers
Explain the difference between auditing
around the computer and auditing through the
computer
Describe the five techniques that auditors use
to audit a computerized AIS:
- Use of test data, integrated test facility and
parallel simulation to test programs;
-use of audit techniques to validate computer
programs including test of program change
controls
-use of logs to review of systems software
- use of documentation and CAATs to validate
user accounts and access privileges
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
8
ACCT 257
Week
CENTENNIAL COLLEGE
Topics
Readings/Materials
Weekly Learning Outcome(s)
Accounting Information Systems 1
Instructional Strategies
Evaluation
Name
Evaluation
Date
- use of embedded audit modules to achieve
continuous auditing
Explain third part and information systems
reliability assurances including trust services
such as WebTrust and Systrust assurance
services
13
Developing and
Implementing
Effective AIS
Core Concepts Chapter 13
14
Final Exam
All chapters in Core
Concepts
•Differentiate the roles of accountants,
analysis teams and steering committees in
systems.
•Be able to evaluate alternative system
proposals and make a selection or choose to
outsource.
•Be able to help in the planning and complete
the analysis and design phases of a systems
study.
•Describe Request For Proposal (RFP) and
Request For Information (RFI) processes
Final comprehensive exam
THIS COURSE ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
Lecture/Discussion
Quiz - Chapter
Case Analysis
10 and 11
Test Yourself Questions
(all)
Problem 13-16
In Class Final exam :
40%
Final Exam
9