ACCOUNTING INFORMATION SYSTEMS

Course No

:

BUS 250

Course Title

:

ACCOUNTING INFORMATION SYSTEMS

Prerequisites

:

BUS 100

Course Type

:

Major – Elective

Faculty Member

:

Dr. ; Room # ; Telephone ; e-mail ;

Office Hours

:

 

Class Time

:

 

Lecture Class

:

 

Course Objectives:
A primary objective of this course is to provide a basic knowledge of how accounting information systems function in today's business environment. An equally important, objective of this class is to make the student an efficient, reasonably sophisticated user of computer technology through the extensive use of the Internet, a modern Database Management System and a Spreadsheet package.

Course Description :
The course is designed to familiarize the student with the basic knowledge of manual and computerized accounting systems from a design standpoint and an audit standpoint. The focus would be on Transaction flowcharting and internal controls of the revenue, expenditure and conversion cycles are covered in detail. Attention is also focused on basic computer terminology, EDP controls, and relational databases. It also explains the design and internal control perspectives of accounting information systems, through systems analysis, decision support systems, system implementation, and the audit of management information systems.

Course Outline: 

  1. Introduction to the AIS course
  1. Overview of Business Processes
  1. Relational Databases, Systems Development and Documentation Techniques
  1. Data Modeling and DB Design
  2. Introduction to E-Business
  1. Revenue Cycle, Sales, Cash Collections
  1. Expenditure Cycle, Purchasing, Cash Debt
  1. Production Cycle, Human Resources, Payroll Cycle
  1. General Ledger and Reporting
  1. Systems Design, Implementation and Operation
  1. Computer Controls and Security
  2. Fraud and computers

Skills to be developed:
This course helps students in developing the following skills:
1. Communication Through Assignments, Case Study discussions,
(oral and written) Examinations
2. Analytical Through Case studies and examinations
3. Team Work Through Case studies
4. Creative Thinking Through Case studies, assignments, classroom
discussions
5. Adaptability to Change Through Case studies, and examinations
6. Ethics Through lectures and assignments
7. Use of Information Technology Through use of PCs, Internet, CD-ROM, Statistical
data base in the library
8. International issues Through Case studies, assignments, classroom
discussions, and examinations

Evaluating Student Performance:
Class participation and attendance 10%
Individual assignments /or/ Tests (two) 40%
Mid-term examination 20%
Project Presentation (Final) 30% 

Assignment

LO1

LO2

LO3

LO4

LO5

LO6

LO7

Class Participation

 

 

 

 

X

 

 

Class Assignments/

Tests

X

X

X

X

X

X

 

Mid-term exam

 

 

 

 

 

X

 

Project

 

X

 

X

 

 

X

Grading:
Percentage Score Letter Grade GPA Points Percentage Score Letter Grade GPA Points

90 – 100 A 4.0 70 - 74 C 2.0
85 - 89 B+ 3.5 65 - 69 D+ 1.5
80 - 84 B 3.0 60 - 64 D 1.0
75 - 79 C+ 2,5 < 60 F 0.0

 Educational Resources: 

Educational Resource

Description

Comments

Textbooks Required

Accounting Information Systems: Marshall B. Romney & Paul John Steinbart, Prentice Hall, Pearson Education International, 2003, ISBN 0-13-049541-7

 

Romney and Steinbart, Accounting Information Systems, 9th edition, Pearson Publishing, 2002, ISBN 0130909033

 

 

 

 

References

New Perspectives on Microsoft Excel for Windows Xp, by Ageloff & Hayen (Course Technology)

 

Arens and Ward, Computerized Accounting Using Great Plains Dynamics, 2 nd ed., Armond Dalton,Inc, 2001, ISBN 0912503157

 

Building Accounting Systems by Perry & Schneider

 

 

Accounting, 20 th ed., Warren/Reeve/Fess, South-Western Publishing ISBN: 0-324-13917-9

 

 

 

 

Internet Resources

Internet Resources:

  1. www.ecampus.com
  2. www.prenhall.com/mw
  3. http://www.academicinfo.net/busacct.html

 

 

 

 

 

Journals

Journal of Accounting and Journal of Finance & Accounting

 

 

 

 

Computers

Internet searches for obtaining information on Accounting and principles

N/A

 

 

 

CD - ROM :

(CD-ROM) data base in the library + Action learning through CD accompanying the textbook

N/A

 

 

 

Other Resources:

Library resources, Internet search of periodicals

N/A

Course Schedule & Outline:
Sixteen Week Semester, 3 hrs/Wk 

Date

Week

Outline Syllabus

Learning Outcomes

Homework Assignments, Due dates

February 12/2-16/2

1

LO1

February

19/2-23/2

2

 

LO2

May

28/5- 31/5

 

General Review