ACCOUNTING INFORMATION SYSTEM AND INTERNAL CONTROL (4 Credits)

Learning Outcomes:

On successful completion of this Course, students will be able to: Explain concept of accounting information system; Create information system process flowchart with specific tools; Apply internal control to mitigation for information system risk; Create specific internal control for revenue, expenditure, production and HRM Cycle; Apply the concept and steps of system development life cycle.

Topics:

1. Accounting Information System: An Overview;
2. Overview of Transaction Processing and ERP Systems;
3. System Documentation Technique;
4. Computer Fraud;
5. Control and Accounting Information System;
6. The Revenue Cycle: Sales to Cash Collections;
7. The Expenditure Cycle: Purchasing to Cash Disbursement;
8. The Production Cycle;
9. The Human Resource Management and Payroll Cycle;
10. General Ledger and Reporting System;
11. System Design, Implementation and Operation.