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. Microsoft Access Environment
3. Create Table and Relationship
4. Overview of Transaction Processing and ERP
5. Create Form
6. Relational Database
7. System Documentation Technique
8. Query
9. Fraud
10. Create Form with View Tables and Data Entry Control
11. Create Report
12. Control and Accounting Information System
13. Control and Accounting Information System
14. Create Switchboard
15. An Overview of Microsoft Visio
16. The Revenue Cycle: Sales to Cash Collections
17. Documentation for Revenue Cycle and Internal Control
18. The Expenditure Cycle: Purchasing and Cash Disbursement
19. The Production Cycle
20. Documentation for Expenditure cycle
21. Documentation for Production cycle
22. The Human Resource Management and Payroll Cycle
23. Documentation for HRM and Payroll cycle
24. General Ledger and Reporting System
25. Review of accounting cycles
26. System Design, Implementation and Operation