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:

1. Microsoft Access Environment;
2. Create Table and Relationship;
3. Create Form;
4. Query;
5. Create Form with View Tables and Data Entry Control;
6. Create Report;
7. Create Switchboard;
8. An Overview of Microsoft Visio;
9. Documentation for Revenue Cycle and Internal Control;
10. Documentation for Expenditure cycle;
11. Documentation for Production cycle;
12. Documentation for HRM and Payroll cycle;
13. Review  of accounting cycles;
14. Accounting Information System: An Overview;
15. Overview of Transaction Processing and ERP;
16. Fraud, Ethics, and Internal Control;
17. System Documentation Technique;
18. Enterprise Risk Management;
19. Business Processes;
20. Revenue and Cash Collection Processess and Control;
21. Expenditure Processess and Control (Purchases, Payroll, and Fixed Assets);
22. The Production Cycle;
23. The Human Resource Management and Payroll Cycle;
24. General Ledger and Reporting System;
25. System Design, Implementation and Operation;
26. IT Governance.