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Universitas Andalas                                                                                                                                             

Faculty of Economics

download bahan kuliah

Unit Guide

Semester       : 2

Session         :  2016/2017

Unit name     : Accounting Information Systems

Credit             :  3  points

Lectures         : Amsal Djunid                          

URL                :

Phone No   : 0811665118

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.


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.


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

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

3.    Capron, H. L.  and Johnson, J. A (2002) Computers tools for an Information Age 7 th Ed, Prentice Hall, New Jersey

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

5.    Lecture Notes: Amsal Djunid, Sistem Informasi.



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 removed from the grade available for the class. Total grade available ia 100 points.

Midterm: up to 20 points
Group Assignment 15-25 points

Paper articles 15-25 points
Final exam: 30-50points
Participation up to 5 points
At home exercises: up to 10 points


Time table:     Tue 10.10-12.00 Room :D2.2


Course Outline




Home work (after class)


24 Jan 2017

Introduction to the unit

How to write literature review



31 Jan 2017

Introduction to Accounting Information Systems                                                          

Reading Notes


7 Feb 2017

Computer System and AIS                                                                            

Reading Notes


14 Feb 2017

Data, Program, File, and Database   

Reading Notes (Create database table)


21 Feb 2017

Literatur  review writing                                                       

Bring all your references


28 Feb 2017

Internal Control  Systems                                                                                                   

Reading notes


7 Mar 2017

Information Systems Documentations

Reading notes


14 Mar 2017

Mid term test week



21 Mar 2017

Mid term test week



28 Mar 2017

Holiday Saka New Year



4 April 2017

General ledger and the main elements of     AIS                                                                    


Reading Notes (Create GL Module)


11 April 2017

The Revenue Cycles  


Reading notes


18 April 2017

The Expenditure Cycles                                                                                                


Reading notes


25 April 2017

System development life cycles                                                                                    


Reading notes


2 May 2017

Group Project Presentation

Group Assignmen


9 May 2017

Group Project Presentation

Group Assignmen



Final Exam

 All material include assigment



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 can not show your notes and reference your point will be deducted by 1


Group Assignment


You have to work in group. Your answer should be based on case requirement. The group assignment project should be presented in the last class meetings.  But the mark is only based on the final answer submitted at the time of end semester examination university time table. Your participation on the presentation as the presenter or as the participant will be part of participation (up to 5 points)


Literature Review Article Writing Assignment due on week 10

You are required to write an literature review article based on only 4(four) authoritative references from journal articles/book chapters. (Reference from individual web block is not allowed), choose the topic based on the lecturing material. Your have to get approval for your topic by showing your references on week 7.  There are one class meeting on week 5 for planing and starting this paper writing. The paper length is 1000-1500 words only. Use APA reference style for citation.



Anyone caught cheating on an exam/assignment will be given a ZERO (E).

Please note that cheating includes plagiarism