Universitas Andalas                                                                                                                                   

Faculty of Economics

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    Unit Guide

                                                            Semester      : 1

Session       :  2024/2025

                                                            Unit name     : Accounting Information Systems

Credit         :  3  points

                                                            Lecture         : Amsal Djunid                        

                                                            URL            :  https://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.     Rommey Marshal B.et.al( 2021) Accounting Informarmation Systems, 15 Ed. Pearson Education, UK. or newer editon.

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

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

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

6.     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:   (TBA)

 

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, Database   and Data Analytics

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

(Using Simple 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.

 

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 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

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