Accounting Information System (4)

Learning Outcomes :

1. Explain basic concept of accounting information system.
2. Develop basic documentation to describe flow of information using Flowchart, Data Flow Diagram, and Business Process Diagram.
3. Explain basic concept of Database.
4. Analyze Internal control using COSO, COSO ERM and CoBiT.
5. Develop specific internal control for revenue, expenditure, production and HRM Cycle.

Topics:

1. Accounting Information System: An Overview
2. Overview of Transaction Processing and ERP
3. System Documentation Technique
4. Relational Database
5. Computer Fraud and Computer Abuse
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