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Universitas Andalas                                                          download bahan kuliah

Faculty of Economics

Unit Guide

Semester       : 2

Session         :  2015/2016

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)

  1. 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 subtracted from the total available for the class.

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

Paper articles 15-25 points
Final exam: 30-50points
Participation up to10 points
At home exercises: up to 10 points


Time table :    Thu  13.30- 15.00 A1.5 (English)


Course Outline


Week start



Home work(after class)


Jan 17

Introduction to the unit

How to write literature review



Jan 24

Introduction to Accounting Information Systems                                                          

Reading Notes


Jan 31

Computer System and AIS                                                                            

Reading Notes


Feb  7

Data, Program, File, and Database                                                            

Reading Notes (Create database table)


Feb 14

Internal Control

Reading notes


Feb 21

Information Systems Documentations                                                       

Reading Notes (Draw flowchart)


Feb 28

Information Systems Documentations

Reading Notes (Create Workflow Table)


Mar 6

Mid term test week



Mar 13

Mid term test week



Mar 20

General ledger and the main elements of     AIS                                                                    


Reading Notes (Create GL Module)


Mar 27

The Revenue Cycles                                                                                                      


Reading notes


Apr 3

The Expenditure Cycles                                                                                                


Reading notes


Apr 10

The Conversion Cycles


Reading notes


Apr 17

System development life cycles                                                                                    


Reading notes


Apr 24

Group Project Presentation



May 1




May 8

Group Project Presentation



May 15

Final Exam



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 10 points)


Article Writing Assignment  due on week 10

You are required to write a literature review article, choose the topic based on the lecturing material.

You have to get approval for your topics by showing at least 4 (four) references from authoritative articles or book chapters. Articles from personal block are not allowed.


Reading Notes

The students should prepare the reading notes for every topics before attend the class. The notes will be check randomly. If you can not show your notes your point will be deducted by 1.



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

Please note that cheating includes plagiarism