Universitas Andalas                                                          download bahan kuliah

Faculty of Economics

Unit Guide

Semester       : 1

Session         :  2015/2016

Unit name     : Accounting Information Systems

Credit             :  3  points

Day/Venue    : We/E.13  (Jati)

Time               : 16.00-18.00

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.


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.    Any AIS text books

For exp:

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

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

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


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


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: 10 points


Course Outline


Week Start at


Home work/Exc


Aug 10

Introduction to the unit

How to write literature review



Aug 17

Introduction to Accounting Information Systems                                                          

Reading Notes


Aug  24

Computer System and AIS                                                                            

Reading Notes


Aug 31

Data, Program, File, and Database                                                                                

Reading Notes/Create database table


Sept 7

Internal Control                                                                                                        

Reading notes


Sep 14

Information Systems Documentations                                                       

Reading notes/Draw flowchart


Sep 21

Information Systems Documentations

Reading Notes /Create Workflow


Sep 28

Mid term test week



Oct 5

Mid term test week



Oct 12



Oct 19

General ledger and the main elements of     AIS                                                                    


Reading Notes / Create simple GL Module


Oct 26

The Revenue Cycles                                                                                                      


Reading notes


Nov 2

The Expenditure Cycles                                                                                                


Reading notes


Nov 9

Decision making and reporting systems                                                                       


Reading notes


Nov 16

System development life cycles                                                                                    


Reading notes


Nov 23

Group Project Presentation



Nov 30

Group Project Presentation




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 topic based on the lecturing material.

Your have to get approval for your topics by showing at least 4 (four) references articles/book chapters.

Paper length is about 1000-1500 word only



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

Please note that cheating includes plagiarism