ACCOUNTING INFORMATION SYSTEM AND INTERNAL CONTROL (2/2 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Explain concept of accounting information system; Design Database Framework and application for Accounting System; Create information system process flowchart with specific tools; Analyze internal control to mitigation for information system risk; Create specific internal control for revenue, expenditure, production and HRM Cycle; Explain Concept and step of System Development Life Cycle.

Topics:

1. Accounting Information System: An Overview
2. Microsoft Access Environment
3. Create Table and Relationship
4. Overview of Transaction Processing and ERP
5. Relational Database
6. Create Form
7. Query
8. Create Form with View Tables and Data Entry Control
9. Create Report
10. Create Switchboard
11. An Overview of Microsoft Visio
12. Documentation for Revenue Cycle and Internal Control
13. Documentation for Expenditure cycle
14. Documentation for Production cycle
15. Documentation for HRM and Payroll cycle
16. Review of accounting cycles
17. System Documentation Technique
18. Computer Fraud
19. Control and Accounting Information System
20. The Revenue Cycle: Sales to Cash Collections
21. The Expenditure Cycle: Purchasing to Cash Disbursement
22. The Production Cycle
23. The Human Resource Management and Payroll Cycle
24. General Ledger and Reporting System
25. System Design, Implementation and Operation