The Islamic University-Gaza
Faculty of Commerce
Department of Accounting
Course Name: Accounting Information Systems
Course Code:
Name of Instructor: DR. Hisham Madi
Academic Year: 2015/2016
Place and Time of Lecture:
Saturday, Monday and Wednesday
12:00 to 13:00 (L413); 13:00 to 14:00 (K 308)
Office Hours:
Saturday, Monday and Wednesday from 11:00 am to 12:00 pm
Course Description:
The purpose of this course is to help the students understand the basic concept
of accounting information system (AIS) including elements and types of
accounting information system. The course also helps the students to
understand how accounting information system gathers and transforms data
into useful decision-making information through designing (AIS), running
procedures and controlling computerized environment.
Learning outcomes (LO)
At the end of this course, students will be able to:
LO1: Identify, describe basic concept and the types of information used in
business.
LO2: Understand and describe the transaction processing.
LO3: Examine ethical issues (fraud and internal control) related to business
and specifically to computer systems.
LO4: Describe and understand the transaction cycles and business processes.
LO5: Understand the systems development life Cycle.
LO6: Understanding the computer controls and auditing.
Teaching Learning and Assessment Strategy
Learning Outcome
Teaching
and Assessment Strategy
Learning Strategy
LO1: Identify, describe Face to Face lecture
basic
concept Discussion
Mid-term examination
and the types of
Final examination
information used
in business
LO2: Examine ethical Face to Face lecture
Mid-term examination
issues (fraud and Discussion
Final examination
internal control)
related
to
business
and
specifically
to
computer
systems
LO3: Examine ethical Face to Face lecture
issues (fraud and Discussion
Mid-term examination
internal control)
Final examination
related to business
and specifically to
computer systems
LO4:Describe
and Face to Face lecture
Mid-term examination
understand
the Discussion
Final examination
transaction cycles
and
business
processes
LO5:Understand
the Face to Face lecture
systems
Discussion
Mid-term examination
development life
Final examination
Cycle
LO6: Understanding the Face to Face lecture
computer controls Discussion
Mid-term examination
and auditing
Final examination
Course Topics
Week
Topic
1
Introduction to AIS
2 -3
Introduction to Transaction Processing
4
Ethics, Fraud and Internal Control
5-6
Transaction Cycles and Business
Processes
The Revenue Cycle
7-8
The Expenditure Cycle Part I: Purchase
and Cash Disbursements Procedures
9-10
The Expenditure Cycle Part I: Payroll
Processing and fixed Assets Procedures
11-12
Managing the systems Development Life
Cycle
13-14
Construct, Deliver, and Maintain Systems
Project
15-16
Computer controls and auditing
Main References Supporting the Course
Main Reference
Hall A. James, Accounting Information Systems, Seventh Edition, SouthWestern Cengage Learning, 2007.
Additional References
- Bagranoff A. Nancy, Simkin G. Mark, and Norman S. Carolyn, Core
Concepts of Accounting Information Systems, Eleventh Edition, Wiely,
2009.
Assessment Methods and Types
Method
Quizzes
Participation
Mid-term Examination
Final Examination
Weight
15 %
5%
30 %
50 %