Accounting Information System and Internal Control (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Explain basic concept of accounting information system, Explain basic concept of Database, Create basic documentation to describe flow of information using Flowchart, Data Flow Diagram, and Business Process Diagram, Analyze Internal control using COSO, COSO ERM and CoBiT, Create specific internal control for revenue, expenditure, production and HRM Cycle.

Topics:

1. Accounting Information System
2. Transaction Processing and ERP Systems
3. Relational Database
4. System Documentation Technique
5. Computer Fraud
6. Control and Accounting Information System
7. The Revenue Cycle: Sales to Cash Collections
8. The Expenditure Cycle: Purchasing to Cash Disbursement
9. The Production Cycle
10. The Human Resource Management and Payroll Cycle