Accounting Information Systems - Economics

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PETRA CHRISTIAN UNIVERSITY
Faculty of Economics – Accounting Department
INTERNATIONAL BUSINESS ACCOUNTING PROGRAM (IBACC)
Course Syllabus
Course
Schedule
Lecturer
: Accounting Information Systems
: Thursday, 09.30 – 12.30
:Sany, SE, MSCIS, CMA
Course Description:
This course give understanding of accounting information systems, and business process, internal
control and control activities. Sub systems covered included revenue cycle, expenditure cycle,
production cycle, human resource and payroll, general ledger and reporting system and how to apply
the control to each cycle’s threats. In addition, the course will covers documentation techniques and
introduction to accounting software. In corporate level, course will introduce the linkage and
application of information technology in business and aligned with strategy and how to manage the
information systems.
Goals& Expectation
Upon successful completion of this course, the students should have:
 Knowledge of accounting information systems
 Skills to document the systems with flowchart and DFD by using Visio software
 Skills to analyze accounting information systems
 Skills to identify threat and suggest controls to mitigate the risks
 Knowledge of application of IT in business
Required Materials:



Accounting Information Systems, 11th, 2009,Romney, Marshall B. &Steinbart, Paul John,
Prentice Hall
Accounting Information Systems,7th,2007,Gelinas, Ulric J& Dull, Richard B., South-Western
College Pub.Chapter 4
Association of Certified Fraud Examiners (ACFE) website, www.acfe.com
Other resources
 Management Information Systems, 12th, 2011, Laudon, Ken &Laudon, Jane Price, Prentice Hall
Group projects will be announced later
Teaching Method
Class will be held in classroom and computer laboratory in which students can learn and practice the
theory and apply accounting software Accurate, and documentation software VISIO.
Each studentmust always be prepared to participate fully and in all class meeting and
discussions.The purpose of group assignment is to enable students tocollaboratein analyzing case
study and also provide a small group forum for learning andto assess your knowledge and
understanding. The purpose of the lecture is to introduce the software, rules, and the application of
those principles. A lecture does not cover all there is to learn about the area. The students need to
read and understand the materials covered. Re-looking at previous courses like principle accounting
is strongly recommended.
AIS Syllabus-IBAcc‘14
1
Grading Components
No
1
2
3
4
Component
Individual Essay – Managing Information Systems and
Technology
3 best essays will present in class
Mid Test Close Book
Final Test Close Book
Group Assignment& Presentation–Control/FraudProject
Weight
25%
25%
25%
25%
Read the chapter andpractice
The understanding and application of computer application in accounting and business are very important
Grading scale
Range
86-100
76-85
69-75
61-68
56-60
41-55
0-40
Academic Dishonesty
Grade
A
B+
B
C+
C
D
E
E
Specific Rules
1.
2.
3.
4.
5.
6.
7.
Be ready for the class
Lateness will result the not-present status on the attendance list.
Unable to follow 75% of the scheduled class meeting will cause failure to join the final exam.
Get the permission from the lecturer to go in and out the classroom!
Approval for skipping the class or exam must be from the DEAN.
Lateness in submitting the assignment will not be graded.
Any other rules must refer to Student guidebook and IBAccAdditional Rules.
Class Schedule
Week Date
Topics
Rom
Chp.1 &Chp. 2
1
14Aug 2014
2
21Aug 2014
3
28 Aug 2014
Computer Fraud and Fraud
4
5
6
7
04 Sept 2014
11 Sept 2014
18 Sept 2014
25 Sept 2014
8
9
16 Oct 2014
23 Oct 2014
Control and Accounting Information Systems
Lab: Accurate software. Setup companies
Lab: Accurate software. Transactions
Guest Lecturer : Information System and Strategy
Deadline for individual essay
MIDTERM EXAM [Rom ch 1, 2, 3, 5, 6, Gelinasch 4, ACFE]
Closed book
Guest Lecturer *
AIS Syllabus-IBAcc‘14
Overview Accounting Information System
Overview of Business Process
Systems Development & Documentation Techniques:
Flowchart & VISIO [in Lab]
Reading
The Revenue Cycle: Sales & Cash Collections
Rom Chp3;
Gelinas Ch 4 (ed
7)
Rom Ch 5
ACFE
Rom Ch 6
Rom
Chp.10
2
10
30Oct 2014
The Expenditure Cycle: Purchasing & Cash Distributions
11
6Nov 2014
The Production Cycle
12
13Nov 2014
The Human Resources Management & Payroll Cycle
General Ledger and Reporting System
13
20Nov 2014 Group project presentation
14
27Nov 2014 Group project presentation
15
4 Dec 2014
Guest Lecturer *
Deadline for group project submission
FINAL EXAM [Rom ch 10, 11, 12, 13, 14 + ch 6 principles]
Closed book
* Tentative schedule, changes may apply
AIS Syllabus-IBAcc‘14
Rom
Chp.11
Rom
Chp.12
Rom
Chp.13& 14
3
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