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