Dharma Andalas University   

Faculty of Economics and Business

                                                                                                                        Download Bahan Kuliah

Unit Guide

Unit name       : Accounting Information Systems

Credit              :  3 points

Lectures          : Amsal Djunid

URL                :  http://amsaldjunid.orgfree.com

Syllabus:  Data Processing Systems, reporting and decision making concepts in business organization. The topics include information systems, ITC concepts, database, reporting and decisions making, general ledger system, internal control, system documentation, accounting systems for specific cycle: revenue cycle, procurement cycle, conversion cycle, and system development.

Objectives: The students are able to design and evaluate the accounting information systems as the user as well as the auditor.

Competences:

1.      be able to prepare the reports suit to the decisions making

2.      be able to design the main component AIS

3.      be able to implement of internal control concepts to transaction processing systems

4.      be able to select computer hardware

5.      be able to design the simple relational database table

6.      be able to design procedure for each business tasks

7.      be able to understand and prepare the basic system documentation

8.      be able to participate as system development team member.

References: 

1.      Hall, James A. (2008) Accounting Information Systems 6th Edition, South Western Cengege Learning, Mason (H)

2.      Wilkinson Joseph W, et.al (2000) Accounting Information System, 7th Ed. John Wiley & Son (W)

3.      Jones and Rama, Accounting Information Systems: A Business Process Approach, 2nd edition

4.      Lecture Notes: Amsal Djunid, Sistem Informasi.

 

TENTATIVE GRADING POLICY:

Tentative allocation of points.  Depending on time available I may remove some assignments/tests.  In the event that this happens, those points will simply be subtracted from the total available for the class.

Midterm: up to 20 points

Computer project 1 assignment 10-20 points

Computer project 2 assignment 10-20 points

Final exam: 50-60 points

At home exercises: 10-20 points

Course Outline

Week

Topics

Prior/After class Home works

1

Introduction to the unit/ Introduction to Accounting Information Systems                                                      

 

2

Computer System and AIS                                                                            

Reading Notes

3

Data, Program, File, and Database                                                                               

Reading Notes/(Project1 started)

4

Internal Control                                                                                                        

Reading notes

5

Internal Control                                                                                                        

Reading notes

6

Information Systems Documentations                                                       

Reading Notes/Draw flowchart

7

Information Systems Documentations

Create Workflows table

8

Midterm test

 

9

General ledger and the main elements of AIS                                                              

 

Reading Notes (Project2 started)

10

The Revenue Cycles                                                                                                      

 

Reading notes

11

The Expenditure Cycles                                                                                                

 

Reading notes

12

Decision making and reporting systems                                                                       

 

Reading notes

13

System development life cycles                                                                                    

 

Reading notes

14

Final Exam

 

 

 

Reading Notes

As part of homework the students should prepare the reading notes for every topics before attend the class and bring the hard copy of your reading reference to the class each week. The notes will be check randomly. If you cannot show your notes and reference your point will be deducted by 1

 

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