Accounting Information Systems

Learning Outcomes

Upon successful completion of this course, students are expected to be able to explain the fundamental of AIS design, business process and its impact to support management decision making process, evaluate internal control concepts in both manual and computerized environments of  information systems and design controls to mitigate risks associated, within different types of business cycles, explain and apply effective and efficient standard operation procedures recommendation to different types of companies, explain how AIS interacts with internal information needs to provide financial reporting, explain the advanced technologies in AIS including the evolution, IT governance and strategy, security, internal controls and relevant aspects of Sarbanes-Oxley legislation.

Topics

This course discusses a basic understanding of database technology and data modeling, and their effect on the AIS. Accounting Information Systems collect record, store and process data to provide information for decision makers. They can be very simple paper-and-pencil-based manual systems, very complex using the latest in computers and information technology or something in between. Accounting systems are studied from an accounting cycles’ perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting. This study will help students in deepen their knowledge of accounting as information provider useful for decision making and allowing them to acquire skills of information systems and technology.

Prerequisite: AC225 – Introduction to Accounting II, AC340 – Accounting Computer Package