Universitas Andalas                                                          download bahan kuliah

Faculty of Economics

Unit Guide

Semester       : 2

Session         :  2013/2014

Unit name     : Accounting Information Systems

Credit             :  3  points

Day/Venue    : Tue/B2.4

Time               : 10.00-12.00

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)

  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 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
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

 

Course Outline

Week

Week start

at

Topics

Home work

1

Feb 10

Introduction to the unit

How to write literature review

 

2

Feb 17

Introduction to Accounting Information Systems                                                          

Reading Notes

3

Feb 25

Computer System and AIS                                                                            

Reading Notes

4

Mar 3

Data, Program, File, and Database                                                                                

Create database table

5

Mar 10

Internal  Control                                                                                                        

Reading notes

6

Mar 17

Information Systems Documentations                                                       

Draw flowchart

7

Mar  24

Information Systems Documentations

Create Workflow Table

8

Mar  31

Mid term test week

 

9

Apr 7

Mid term test week

 

10

Apr 14

General ledger and the main elements of     AIS                                                                    

 

Create simple GL Module

11

Apr 21

The Revenue Cycles                                                                                                      

 

Reading notes

12

Apr 28

The Expenditure Cycles                                                                                                

 

Reading notes

13

May 5

The Conversion Cycles

 

Reading notes

14

May 12

System development life cycles                                                                                    

 

Reading notes

15

May 19

Group Project Presentation

 

16

May 26

Holiday

 

17

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 an literature review article, choose the following topics

-       Internal control systems

-       Information systems documentations

-       Systems development  methodology

-       Accouting Information Systems Automation

Other topics should be approved by lecturer.

 

CHEATING POLICY:

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

Please note that cheating includes plagiarism