Accounting Information Systems

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DON CARLO CAVINA SCHOOL Hansuyin Village, Talon IV, Las Piñas City Syllabus in Accounting Information Systems S.Y. 2013 – 2014 I. Course Description Accounting Information Systems (AIS) introduces students to the systems that underlie bookkeeping, accounting, financial reporting, tax reporting, and auditing in all business firms. Such systems are increasingly complex and in a continual state of flux do to rapidly changing technologies and security risks. In this course, the students learn about the development standards and practices for accounting information systems and gain hands-on experience in, the use of electronic spreadsheet software for advanced business analysis, and to gain handson experience with a commercial accounting software package.

Course Objectives At the end of the course, the students are expected to: - Understand the role of information system in bookkeeping, accounting, financial reporting, tax reporting and auditing in all business firms. - Instill an appreciation of the information systems that are increasingly complex and in a continual state of flux to do rapidly changing technologies and security risks. - Develop skills to critically analyze and make use of electronic spreadsheet software for advanced business analysis as they gain hands-on experience with commercial accounting software package.

Course Classification
Program: BSAT

Type:

Core

Major

Pre-or Co-requisites:

None

II. Course Methodology

Activities

1. Individual and Group Discussion 2. Lecture 3. Reporting 4. Cloze

Assessment

1. Graded Individual and Group Discussion 2. Graded Oral Recitation 3. Written Output (Individual Project/Group Project) 4. Examination

III. Course Outline
PRELIM EXAMINATION

1. Introduction to accounting information systems 1.1 Review of manual accounting systems 1.2 Traditional AIS 1.3 The role of the AIS in the value chain 1.4 Data concepts 1.5 Business system design Information systems within a firm 1.4.1 The AIS and corporate strategy 1.4.2 Information technology and business strategy 1.4 Accountants as systems-oriented professionals 2. The business environment and the AIS 2.1 Business firms as systems 2.2 Organizational structures in business firms 2.3 Operational systems 3. Computer-based transaction processing 3.1 Data input (On-line and off-line) 3.2 Data processing (Periodic, real-time, Direct updating, sequential updating, indexed sequential, randomization, Alternative processing approaches, Coding) 3.3 Data output 110 4. Development standards and practices for accounting information systems 4.1 The role of information in organization design and behavior 4.1.1 Databases and database management systems 4.1.2 System development life cycle 4.1.3 Risks: economics, technical, operational and behavioral 4.1.4 Controls 4.2 Review of system analysis and design techniques 4.2.1 Information requirements elicitation 4.2.2 Documentation of analysis and requirements 4.2.3 System design

4.3 System acquisition, development life cycle phases, tasks and practices, and maintaining control over system development processes 4.3.1 Investigation and feasibility studies 4.3.2 Requirements analysis and initial design 5. Risk exposures and the internal control structure 5.1 Types of risks 5.2 Computer crimes 5.3 Control objectives 5.3.1 Risks and exposure in computer-based information systems 5.3.2 The effect of the computer on processing controls 5.3.3 The effect of IT on organizations and control 5.3.4 Responsibility for controls 5.3.5 Effectiveness and efficiency of operations 5.3.6 Reliability of financial reporting 5.3.7 Compliance with applicable laws and regulations 5.3.8 Cost effectiveness of control procedures 5.4 Internal and systems controls 5.4.1 Frameworks for internal control 5.4.2 Specific internal control techniques 5.4.3 Control issues 5.5 The control environment 5.5.1 Management philosophies and operating styles, organization plans and structures, communication methods 111 and control methods and their effects on system development 5.5.2 Control over system selection, acquisition and development 5.5.3 Control over system implementation 5.5.4 Control over system and program changes 5.6 Risk assessment 5.6.1 Risk exposures 5.6.2 Probability and consequences of loss 5.6.3 Preventive, detective and corrective strategies 5.7 Control activities 5.7.1 The function of accounting systems 5.7.2 Administrative and accounting control procedures 5.7.3 Control design - control over data integrity, privacy and security 5.7.4 Continuity of processing, disaster recovery planning and control 5.7.5 Information system processing and operations from a control point of view 5.7.6 Monitoring compliance with control – the role of management users, internal auditors and external auditors
MIDTERM EXAMINATION

6. General controls and application controls 6.1 Principles of a reliable system 6.2 Control classifications 6.3 General controls 6.4 Application controls 7. Managing the security of information

7.1 Control over data integrity, privacy, and security 7.2 Importance of information security 7.3 Principles of information security 7.4 Best approaches to implementing information security 7.5 Trade-off between cost of security and amount of security 8. The General ledger and financial reporting cycle 8.1Financial transaction processing system architectures 112 8.2 Benefits and differences of a computerized general ledger system 8.3 General ledger and reporting activities 8.4 Objectives of the general ledger system 8.5 Data input, data processing, information output 8.6 General ledger risk exposures, general controls, application controls 8.7 Web-security procedures 9. The Revenue cycle 9.1 Revenue cycle business activities 9.2 Objectives of the revenue cycle activities 9.3 Data input, data processing, information output 9.4 Revenue cycle risk exposures, general controls, and application controls 9.5 Web-security procedures 10. The Expenditure cycle 10.1 Purchasing and cash disbursements 10.2 Fixed assets acquisition 10.3 Expenditure cycle business activities 10.4 Objectives of the expenditure cycle activities 10.5 Data input, data processing, information output 10.6 Expenditure cycle risk exposures, general controls, and application controls 10.7 Web-security procedures FINAL EXAMINATION

11. The human resources (HR) and payroll cycle 11.1 HR and payroll cycle business activities 11.2 Objectives of the HR and payroll cycle activities 11.3 Data input, data processing, information output 11.4 HR and payroll cycle risk exposures, general controls, and application controls 11.5 Web-security procedures 12. Accounting system design issues 12.1 System acquisition 113 12.2 Basic flowcharting techniques/ systems 12.3 File processing: 12.4 Master files 12.5 Transaction files 12.6 Periodic reporting 12.7 Problems with the traditional approach 13. Commercial software

14. Change management – behavioral issues 15. Electronic commerce 15.1 The nature of electronic commerce 15.2 Intra-company applications 15.3 The extranet and its applications for managing supply chains with vendors, and contractors 15.4 The Internet and the worldwide web 15.5 The marketing of products and services 15.6 External customer’s transactions, payments and transfers 15.7 On-line banking as it affects the firm’s treasury 15.8 Financial electronic data interchange (FDI) 15.9 Security matters related to electronic commerce IV. Texts and Other Reference Materials Adopted:

suppliers,

V. Other Texts and other Reference Material Considered:
Other books on ___________________available at school library Different articles ________________from journals and magazines

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