1. NAME OF COURSE /MODULE ACCOUNTING INFORMATION SYSTEM
2. COURSE CODE MAA3013
3. NAME(S) OF ACADEMIC STAFF  
4. RATIONALE FOR THE INCLUSION OF THE COURSE/MODULE IN THE PROGRAMME This is a compulsory course for Bachelor Accounting students. A primary objective of this course is to provide a basic knowledge of how accounting information systems function in today’s business environment. As we should employ the advance of technology and information system increases accounting professionalism. The objective of this course is to make students, an efficient and reasonably sophisticated user of information and communication technology in practicing accounting.
5. SEMESTER & YEAR OFFERED Semester 3/ Year 2
6. TOTAL STUDENT LEARNING TIME (SLT) Face to face:

L T P O
28 14 0 4

L=lecture ; T=Tutorial; P=Practical; O=Others (Exam)

Total Guided and Independent Learning:

127
7. CREDIT VALUE 127/40 = 3.175 (3 credit); 2+2
8. PREREQUISITE (IF ANY) NIL
9. OBJECTIVES Upon completion of the course, students are expected to:

1.    Understand the concepts of data processing technology, system documentation techniques, infrastructure for e-business, security and control measures in computer based information system

2.    Acquire knowledge and skill on internal control structure

3.    To acquire knowledge of using computerized accounting software

10. LEARNING OUTCOMES At the end of the course, learners will be able to:

1.     Explain the fundamental concepts of AIS and its roles to the organization (LO1, C3).

2.     Document a business process / system using system documentation techniques i.e. data flow diagrams and flow charts (LO2, P3).

3.     Explain and apply the concept of internal control and its components into various business processes as well as in computerized business environment (LO6, EM2, A3).

4.     Describe selected issues pertaining to information technology that are affecting accounting information system environment (LO4, CS3, P3).

5.     Prepare a full set of accounts for medium size companies using a computerized accounting package (LO2, P3).

11. TRANSFERABLE SKILLS The syllabus is designed to progressively broaden and deepen the knowledge and skills which include preparation of system documentation, application of internal control techniques, oral communication, skills of using computer, and the development of teamwork spirit. The syllabus is assessed by a three-hour paper-based examination. Questions will assess all parts of the syllabus and will include technical and non-technical elements.
12. TEACHING-LEARNING AND ASSESSMENT STRATEGY Teaching-learning strategy:

  • Face to face interactions during lectures and tutorials
  • Presentations

Assessment strategy:

  • Assignments, internal examinations.
  • Presentation rubric
13. SYNOPSIS This course covers Accounting Information Systems (AIS) topics in three main parts. The first part introduces the basic concepts of AIS including its objectives, components and subsystems. This section also introduces students to the techniques of documenting accounting systems. The second section discusses in depth the business processes (cycles) that include sales, purchasing, production, human resources, and general ledger. Integration of business processes in ERP environment is also highlighted. The final section discusses the emerging issues in computer crimes, computer ethics and the roles of internal controls. Finally, a special focus will be given to selected issues related to AIS considering selected issues in IT potentially affecting AIS.
14. MODE OF DELIVERY Lecture, tutorial and case presentation.
15. ASSESSMENT METHODS AND TYPES
Component %
Continuous Assessment 50
Final examination 50
Total 100
16. CONTENT OUTLINE OF THE COURSE/MODULE AND SLT PER TOPIC
Topics FACE TO FACE SELF-STUDY TOTAL SLT
Lecture Tutorial Exam /Quiz Practical/SCL Assignment Library search Self-study
Overview of AIS and system concepts 2 1 1 2 6
Accounting Information Systems (AIS) framework 2 1 1 2 6
System documentation techniques 4 2 2 4 12
Business processes and Enterprise
Resources Planning (ERP) systems
12 6 4 12 22 56
Internal control and computer- based information systems (CBIS) 6 3 6 10 25
Selected issues of  ICT 2 1 1 2 6
Mid-term exams 1 3 4
Final 3 9 12
TOTAL 28 14 4 4 23 0 54 127
17. REFERENCES Main reference:

1.    Hall, J. A. (2013). Accounting Information Systems. 8th Edition. South Western, Cengage Learning.

Other recommended references:

1.   Dull, R. B., Gelinas, U. J., & Wheeler, P. R. (2011). Accounting Information Systems: Foundations in Enterprise Risk Management (9th Edition). USA: South-Western Cengage Publishing.

2.   Romney M.B., P.J. Steinbart (2011) Accounting Information Systems. 12th edition. Prentice Hall International, New Jersey, USA.

 

Mapping of the course/module to the Programme Learning Outcomes

TOPIC Contact hours (week) Lesson Learning Outcome (Students are able to…) CLO KI Teaching & Learning Activities Assessment Tasks
Overview of AIS and system concepts

 

3

(W1)

1.   Understand the related concepts of business processes, transaction cycles and internal control structure.

2.   Describe the organizational structure of the information system function in organizations.

3.   Discuss applications of information technology in organizations.

LO1 LL2 ·         Lecture

·         Tutorial

·          Hall, J. A. (2013)

Tutorial
Accounting Information Systems (AIS) framework

 

3

(W2)

 

1.     Explain the basic activities and essential elements of computerized accounting system.

2.     Compare batch processing in a computerized accounting system to real time processing.

LO1 LL2
  • Lecture
  • Tutorial
  • Hall, J. A. (2013)
Tutorial
System documentation techniques 

6

(W3–4)

 

1.     Understand what documentation is and why it is needed.

2.     Recognize the appropriate use of the various types of system documentation.

3.     Describe, read and prepare a data flow diagram.

4.     Describe, read and prepare a flowchart.

LO2

LO3

LO4

CT2

CS8

  • Lecture
  • Tutorial
  • Case method
  • Hall, J. A. (2013)
  • Tutorial
  • Assignment
Business processes and Enterprise Resources Planning (ERP) systems

8

(W5–10)

1.     Describe each business cycles (i.e. Revenue, Expenditure, Payroll and General Ledger and Reporting) process.

2.     Illustrate the controls mechanisms in each business cycle.

3.     Describe information needs and reporting requirements in each business cycle.

LO3

LO4

CS4

LL2

  • Lecture
  • Tutorial
  • Hall, J. A. (2013
Tutorial
Middle semester break 1

4

(W9)

Mid-term Examination

4

(W10)

1.     Mid-term exam

2.     Group discussion

  • Mid-term exam
  • Mid-term exam
Internal control and computer- based information systems (CBIS) 

 

6

(W11–13)

1.   Define internal control and explain its importance.

2.   Identify the relationships among management objectives and internal control components.

3.   To appreciate the relationship between ethics and sound internal control mechanisms.

4.   Describe techniques used to analyze internal control systems.

LO6 EM2

TS4

  • Lecture
  • Tutorial
  • Case method
  • Hall, J. A. (2013
  • Tutorial
  • Assignment
Selected issues of  ICT

 

2

(W14)

1.     Discuss the selected issues of ICT and it impact to the accounting profession LO4 CS4

LL3

  • Library research
  • Discussion
Presentation