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Universitas Andalas                                                                                                            

Faculty of Economics

download bahan kuliah

Unit Guide

Semester         : 2

Session            :  2017/2018

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 removed from the grade available for the class. Total grade available is 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 10 points

Time table:     Thu 10-10.00 Room: D2.5

 Course Outline   




Home work (after class)


Feb 22

Introduction to the unit



Feb 29

Introduction to Accounting Information Systems                                                          

Reading Notes


Mar 5

Computer System and AIS                                                                            

Reading Notes


Mar 12

File, Data, Program, and Database   

Reading Notes (Create database table)


Mar 19

Literature  review writing                                                       

Bring all your references


Mar 26

Internal Control  Systems                                                                

Reading notes


Apr 2

Information Systems Documentations

Reading notes


Apr 9

Mid-term test



Apr 16

Mid-term test



Apr 23

Information Systems Documentations

Reading notes


Apr 30

May Day



May 7

General ledger and the main elements of    AIS                                                                    

Reading Notes (Create GL Module)


May 14

The Revenue Cycles 

Reading notes


May 21

The Expenditure cycles                                                                               

Reading notes


May 28

System development life cycles                                                                                  

Reading notes


Jun 4

Group Project Presentation

Group Assignment


Jun 11

Final Exam

 All material include assignment



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 cannot 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 a 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 5 for planning 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