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:
- Accounting Information System: An Overview;
- Overview of Transaction Processing and ERP;
- Relational Database;
- System Documentation Technique;
- Computer Fraud; Control and Accounting Information System;
- The Revenue Cycle: Sales to Cash Collections;
- The Expenditure Cycle: Purchasing to Cash Disbursement;
- The Production Cycle;
- The Human Resource Management and Payroll Cycle;
- General Ledger and Reporting System;
- System Design, Implementation and Operation.
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