Universitas Andalas
Faculty
of Economics
Unit Guide
Semester: 2
Session:2020/2021
Unit name: Accounting Information Systems
Credit:
3 points
Lecture:
Amsal Djunid
URL:
http://amsaldjunid.orgfree.com
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.
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) or newer editon. (compulsory)
2. Wilkinson
Joseph W, et.al (2000) Accounting
Information System, 7th Ed. John Wiley & Son (W)
4. Jones and Rama, Accounting
Information Systems: A Business Process Approach, 2nd edition
5. 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 removed from the grade available for the class. Total grade available
is 100 points.
Midterm: up to
20 points
Group Assignment 15-25
points
Computer project
10-20 points
Paper articles 15-25 points
Final exam: 30-50points
Participation : 5 points
At home exercises: 10 points
Time table:
Course Outline
|
Week |
Topics |
Home work (after class) |
|
1 |
Introduction
to the unit |
|
|
2 |
Introduction to Accounting Information Systems |
Reading Notes |
|
3 |
Computer System and AIS |
Reading Notes |
|
4 |
Data, Program, File, and Database |
Reading Notes (Create database table/Project1) |
|
5 |
Internal Control Systems |
Reading notes |
|
6 |
Information Systems Documentations |
Reading notes |
|
7 |
Information
Systems Documentations |
Reading
notes |
|
8 |
Mid term test week |
|
|
9 |
Literatur review writing first draft evaluation |
Submitt your paper draft |
|
10 |
General ledger and the main elements of AIS
|
Reading Notes (Create GL Module/Project2) |
|
11 |
The Revenue Cycles
|
Reading notes |
|
12 |
The Expenditure Cycles
|
Reading notes |
|
13 |
System development life cycles
|
Reading notes |
|
14 |
Group Project Presentation |
Group Assignmen |
|
15 |
Group
Project Presentation |
Group
Assignmen |
|
16 |
Final Exam |
All material include assigment |
Reading Notes
As part of homework the students should prepare and submitt the
reading notes for weekly topics before attend the class. If you do not submitt
your weekly notes your point will be deducted by 1 each week.
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 points.
Literature Review Article Writing Assignment due on week 9 (first draft)
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. You have to get approval for your topic by showing your references on week 5. There are one class meeting on week 9 for evaluating your paper draft. The paper length is 1000-1500 words only. Use APA reference style for citation.
CHEATING POLICY:
Anyone caught cheating on an exam/assignment will be
given a ZERO (E).
Please note that cheating includes plagiarism