East West University
Department of Business Administration
BBA Program
Course Catalog Series
Semester
: Spring 2014
Course Code : ACT 430, Section: 1
Course Title : Accounting Information Systems
Class Timing : ST 10:10 am - 11:40 am [S – Sunday, R - Thursday], Venue: 404
Instructor
Office
Email
Office Hours
: Nikhil Chandra Shil, MBA, ACMA
: 340
: nikhil@ewubd.edu
:
Day
Time
Sunday
12:00 pm – 6:30 pm
Monday
9:30 am – 1:30 pm
Tuesday
9:30 am – 10:00 am
Wednesday
9:30 am – 1:30 pm
Thursday
By appointment
Course Objectives:
Advanced technology requires that all its sub-system should move at a same pace so
that there arises no systems bottleneck. Accountings in big enterprises now-a-days are
dependent on the use of new generation computers. Accounting information is
generated for decision making at a faster pace than before. This course has been
presented to show comprehensively and effectively the relationship between today’s
accounting information system and basic accounting concepts. The course would
provide the student a background in system analysis and design, emphasizing the use of
computer as a tool for accountants. After successful completion of the course, the
students should be able to:
 Understand basis requirements of modern information systems
 Analyze and design a system independently
 Develop accounting system for a modern day enterprise
Course description:
This course examines the fundamental of accounting system design, including system
analysis and design techniques, surveys hardware and software consideration, analysis
accounting applications with fundamental areas of the firm and studies the control of
computerized system in a business environment.
Teaching method:
The traditional one way lecture deliberation method of teaching will be discouraged.
Prior study of reading assignments will be a must. Students in a group should distribute
discussion topics and reading materials among them to present those in the class.
Discussion, reasonable arguments and counter arguments will be encouraged. The
teacher will play a supervisory role. English will be the medium of communication in the
class.
Course Materials
Text Book
: Wilkinson, J. W., Cerullo, M. J., Raval, Vasant, Onwing, Bernard W.
Accounting Information Systems, fourth edition, Jhon Wiley and Sons Inc.
Reference Books:
1. “Accounting information system”, Marshall B. Romney, P.J. Steinbert,
Barry E. Cusing; seventh edition.
2. “Core Concepts of Accounting Information Systems”, Stephen A.
Moscove, Mark G. Simkin, Nancy A. Bagranoff; Fifth edition.
3. “Accounting Information System”, Edward Lee Summers, Honghton
Miffin Company; USA.
Policy for missed classes, quizzes and midterm examinations
Students are expected to attend all classes and to read assigned textual material prior to
the class. A student missing significant number of classes without valid reason may be
dropped form the course. No make up would be allowed for missed quizzes. Valid
reasons must be shown for missing the midterm examination before any make up
examination will be allowed.
Evaluation: Students will be evaluated as per the university guidelines. A tentative
marks breakdown is given in the table below. There will be minimum 3 class tests, may
be announced or unannounced. Best 2 will be averaged to calculate the marks for class
tests. Assignments will be announced by the faculty in due time, may be group or
individual. Regularity and active participation in the class is highly expected and
solicited.
A+
A
AB+
B
BC+
C
CD+
D
F
GRADING POLICY
97 & above
90- below 97
87- below 90
83- below 87
80- below 83
77-below 80
73-below77
70-below 73
67-below 70
63-below 67
60-below63
Below 60
MARKS DISTRIBUTION
Midterm examination 1
20%
Midterm examination 2
25%
Final examination
30%
Class quizzes
15%
Attendance and Participation
05%
Home assignments
05%
Total
100%
Note: Respective weightage of marks
may be modified by the instructor to
make the assessment more competitive
and participative.
Grading Policy
University grading policy is applicable as shown in the table above.
L E C T U R E
Lecture
P L A N
Details
Reference
1
The study of accounting information Wilkinson, Cerullo & others: Ch – 1
system.
Romney, Steindart, Cushing: Ch – 1
Moscove, Simkin, Bagranoff: Ch – 1
2
3
The study of accounting information Wilkinson, Cerullo & others: Ch – 1
system.
Romney, Steindart, Cushing: Ch – 1
Moscove, Simkin, Bagranoff: Ch – 1
The business environment and AIS Wilkinson, Cerullo & others: Ch – 2
4
The technology of AIS
Moscove, Simkin, Bagranoff: Ch – 2
5
Documenting AIS
Moscove, Simkin, Bagranoff: Ch – 3
6
7
Data Processing Cycle
Data Processing Cycle
Romney, Steindart, Cushing: Ch – 4
Romney, Steindart, Cushing: Ch – 4
Mid Term Examination – 1
9
Risk exposure and Internal control Wilkinson, Cerullo & others: Ch – 7
structure
10
Risk exposure and Internal control Wilkinson, Cerullo & others: Ch – 7
structure
General control and Application Wilkinson, Cerullo & others: Ch – 8
control
11
12
13
General control and Application Wilkinson, Cerullo & others: Ch – 8
control
General control and Application Wilkinson, Cerullo & others: Ch – 8
control
14
Transaction Processing Cycle
15
Transaction Processing Cycle
Wilkinson, Cerullo & others: Ch – 11, 12
& 13Romney, Steindart, Cushing: Ch – 2
Wilkinson, Cerullo & others: Ch – 11, 12
& 13Romney, Steindart, Cushing: Ch – 2
Mid Term Examination – 2
16
Processing
information
for Wilkinson, Cerullo & others: Ch – 16
management needs: DSS and ES
17
Processing
information
for Wilkinson, Cerullo & others: Ch – 16
management needs: DSS and ES
Processing
information
for Wilkinson, Cerullo & others: Ch – 16
management needs: DSS and ES
18
19
20
Information system developments
Information system developments
21 - 24 Introducing Software
Wilkinson, Cerullo & others: Ch – 18
Wilkinson, Cerullo & others: Ch – 18
Any suitable accounting software
Final Examination