Office Location: Jesus & Eugenia Building, SBPA 230
Downloadable Documents
Course Description
This course is designed to familiarize students with the accounting information systems development process. Major topics include analysis, design, development and implementation of accounting information systems. Consideration will be given to the automation of accounting information systems through the use and application of computers. Prerequisite: BA301, BA306 and BA230 with a grade of “C” or better in all three courses.
Course Objectives
At the completion of this course, students will gain the knowledge:
- Understand the business activities performed in the major business cycles and the flow of accounting data and information in those systems.
- Identify the collection and processing of data about those business activities.
- Identify the use of the latest IT developments to improve the efficiency and effectiveness of business activities.
- Understand the fundamentals of e-business and how they affect modern accounting information systems.
- Understand the designing of an AIS to provide the information needed to make key decisions in each business cycle.
- Understand the development, implementation, and maintenance of an AIS.
- Identify the motives and techniques used to perpetrate fraud.
- Apply internal control objectives and the effects of IT on these objectives, as well as the specific controls used to achieve those objectives.
- Understand computer and information security.
- Understand the ethical consideration in the information technology environment.
- Apply various management accounting tools and techniques for measuring and evaluating business condition and operating performance.
Accounting Learning Goals (ALG)
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ALG 1:Demonstrates leadership in the accounting/business environment;
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ALG 2: Demonstrates critical thinking and the ability to gather and synthesize information for accounting/business management problems;
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ALG 3: Identify and analyze ethical problems that occur in the accounting/business environment;
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ALG 4: Demonstrates competency in the application of accounting principles and concepts for local, regional, and global environments;
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ALG 5: Demonstrates the ability to communicate relevant financial and non-financial information effectively;
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ALG 6: Demonstrates competency information technology for the accounting/business environment.
Course Schedule
|
DATE |
DESCRIPTION |
|
August 21 |
Orientation |
|
August 26
August 28 |
Chapter 1: Accounting Information Systems: An Overview
Chapter 2: Overview of Business Processes |
|
September 2
September 4 |
Chapter 3: Systems Development and Documentation Techniques
Chapter 4: Relational Databases |
|
September 9
September 11 |
Chapter 5: Computer Fraud and Abuse
Review Chapters 1-5 Study Guide for Chapters 1-5 |
|
September 16
September 18 |
Exam Chapters 1-5
Chapter 6: Control and Accounting Information Systems |
|
September 23
September 25 |
Chapter 7: Information Systems Control for Systems Reliability Pt. 1
Chapter 8: Information Systems Control for Systems Reliability Pt. 2 |
|
September 30
October 2 |
Chapter 9: Auditing Computer-Based Information Systems
Chapter 10: The Revenue Cycle: Sales & Cash Collections |
|
October 7 October 9 |
Exam Chapters 6-10
|
|
October 14
October 16 |
Chapter 11: The Expenditure Cycle: Purchasing and Cash Disbursements
Chapter 12: The Production Cycle |
|
October 21
October 23 |
Chapter 13: The Human Resources Management and Payroll Cycle
|
|
October 28
October 30 |
Chapter 14: General Ledger and Reporting System
|
|
November 4
November 6 |
Chapter 18: Introduction to Systems Development and Systems Analysis
|
|
November 11
November 13 |
Chapter 20: System Design, Implementation, and Operations
Review Chapters 11-14, 18 and 20 |
|
November 18
November 20 |
Exam Chapters 11-14, 18 and 20
Presentations |
|
November 25
November 27 |
Presentations
Holiday – Thanksgiving Break |
|
December 1
December 4 |
Presentations
Presentations |
|
December 9
December 11 |
Review and Discussion
Last Day of Class |
Grading
90% - 100% = A
80% - 89% = B
70% - 79% = C
60% - 69% = D
0% - 59% = F
Point Values for the Course
Description |
Grade% |
|
Assignments |
20 |
|
Exams |
30 |
|
Research Project* |
20 |
|
Final Exam |
30 |
|
Total: |
100 |
*Research Project: Student will be required to conduct a research project relating to an accounting information system from a private or public organization using generally accepted accounting principle software. This research project will be accompanied with a paper and presented in class.
NOTE: Class schedule, assignments and grading are subject to change at the discretion of the Instructor.