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