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Accounting Information Systems

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Accounting Information Systems

This course is designed to render exposures to accounting information systems as well as the basic functioning of such. This course is also designed to supplement accounting knowledge with additional accounting tools needed in today’s corporate accounting environment. The course builds on the capacity developed in the Principles of Accounting. It deals with managerial aspects of accounting and cash flow analysis. There is an overview of accounting information system; accounting information processing; systems analysis; AIS; revenue cycle; personnel cycle, cash receipt and disbursement; capital assets and financial statements, etc.

ACN 201- Accounting Principles

  1. It is the student’s responsibility to gather information about the assignments and covered topics during the lectures missed. Regular class attendance is mandatory. Points will be taken off for missing classes. Without 70% of attendance, sitting for final exam is NOT allowed. According to IUB system students must enter the classroom within the first 20 minutes to get the attendance submitted.
  2. The date and syllabus of quiz, midterm and final exam is already given here, however, announcements will be given ahead of time. There is NO provision for make-up quizzes.
  3. The reading materials for each class will be given prior to that class so that student may have a cursory look into the materials.
  4. Class participation is vital for better understanding of sociological issues. Students are invited to raise questions.
  5. Students should take tutorials with the instructor during the office hours. Prior appointment is required.
  6. Students must maintain the IUB code of conduct and ethical guidelines offered by the School of Business.
  7. Students must refrain from any type of cheating and/or plagiarism in a course. Any student acting otherwise will receive an “F” grade in the course. School of Business, IUB, maintains a zero tolerance policy regarding violation of academic integrity.
  1. Students are not allowed to keep bags, handouts, books, mobile phones, smart watches or any other smart electronic devices with them during any exam. Students are advised to keep everything in the front of the class room before the exam starts. Please note that, just carrying any smart electronic devises (even if the devise is turned off or put it in silent mode) during the exam will be considered as “cheating”. Moreover, during the exam, anything written on hand palms (or anywhere else) and carrying paper materials (whatever is written) will be considered as “cheating”. Any sorts of “cheating” will result in an “F” grade with no exception. During the exam, students are only allowed to carry pen, pencil, eraser, sharpener, ruler, highlighter and calculator in a clear plastic bag.
Type of Evaluation Nos. Weight
Class Attendance and Participation 100% 5
Quiz (Best two will be counted) 5 15
Project and Presentation 01 10
Midterm Exam 01 30
Final Exam 01 40
Total   100%

[Class attendance is mandatory; failure to do so may deduct the final marks]

The following chart will be followed for grading. This has customized form the guideline provided by the school of Business.

A A- B+ B B- C+ C C- D+ D F
90-100 85-89 80-84 75-79 70-74 65-69 60-64 55-59 50-54 45-49 0-44

* Numbers are inclusive

The course will be based mostly on the following books [some other books and journals may be referred time to time]:

  • Accounting Information Systems (5th edition) by James A. Hall, Thomson.

 

RECOMMENDED REFERENCE TEXT:

  • Accounting Information Systems (4th edition) by J. L. Boockholdt; Irwin.

 

Link to virtual learning system: http://103.254.86.4/sb/ (School of Business – Faculty name- Login as a guest- password is 1234).

Sessions Topic Learning Outcomes Readings
Session -1 Introduction Introduction to Accounting Information System, Explanation of Course Outline Course Outline
Session -2 The Information System:  An Accountant’s Perspective ·         Primary information flows within the business environment

·         Accounting information systems and management information systems

·         Information and data

·         Three fundamental objectives of all information systems

Hall, Chapter1

 

Handout available on virtual learning system

Session -3 The Information System:  An Accountant’s Perspective ·         The general model for information systems

·         Financial transactions from non-financial transactions

·         The functional areas of a business

·         Independence between accounting and other business areas

Hall, Chapter1

 

Handout available on virtual learning system

Session -4 The Information System:  An Accountant’s Perspective ·         The centralized and distributed approaches to data processing

·         Two main stages in the evolution of information systems

·         Three roles of accountants in an information system

Hall, Chapter1

 

Handout available on virtual learning system

Session -5 Introduction to Transaction Processing ·         Broad objectives of transaction cycles

·         Types of transactions processed by each of the three transaction cycles

·         The basic accounting records used in TPS

 

Relevant Problem Solving from Text

Hall, Chapter2

 

Handout available on virtual learning system

Session -6 Introduction to Transaction Processing ·         The traditional accounting records and their magnetic equivalents

·         Documentation techniques

·         Batch and real-time processing and the impact of these technologies on transaction processing

 

Relevant Problem Solving from Text

Hall, Chapter2

 

Handout available on virtual learning system

Session-7 Database Management Systems

 

 

 

 

 

 

 

Quiz 1

·         Operational problems inherent in the flat file approach to data management that gave rise to the database concept

·         The relationships among the defining elements of the database environment

·         The anomalies caused by un-normalized databases and the need for data normalization

 

Hall,  Chapter 9

 

Handout available on virtual learning system

Session -8 Database Management Systems

 

·         The stages in database design including entity identification, data modeling, constructing the physical database, and preparing user views

·         The operational features of distributed databases and recognize the issues that need to be considered in deciding on a particular database configuration

Relevant Problem Solving from Text

Hall,  Chapter 9

 

Handout available on virtual learning system

Session -9 Database Management Systems

 

 

 

 

Quiz 2

·         Introduction to MS Access

·         Entity Relationship Diagram

·         Database Table construction

·         Concept of Primary and Foreign Keys

·         Populating tables

 

Relevant Problem Solving from Text

Hall,  Chapter 9

 

Handout available on virtual learning system

Session -10 Database Management Systems

 

·         Detailed view on MS Access

·         Establishing relationships

·         Database normalization process

·         Concept of Database queries

·         Constructing queries

·         Report generation

 

Relevant Problem Solving from Text

Hall,  Chapter 9

 

Handout available on virtual learning system

Session -11 The REA Approach to Business Process Modeling

 

 

 

 

 

Project

·         Limitations of traditional database system

·         Benefits of adopting an REA approach to information systems compared to a traditional approach

·         Implications of REA for the accounting profession

 

 

Distribution and explanation of Term project

Hall,  Chapter  10

 

Handout available on virtual learning system

 

Project Handout

Session -12 The REA Approach to Business Process Modeling

 

·         Steps involved in preparing an REA model of a business process

·         Importance of identifying the attributes of entity relations in relational database design

·         Differences between an REA model representation of a business process and an ER diagram representation

 

Relevant Problem Solving from Text

Hall,  Chapter  10

 

Handout available on virtual learning system

 

Session -13 Review for Midterm Review from Chapter 1, 2, 9 and 10.

 

Relevant Problem Solving from Text

 Hall, Chapter 1, 2, 9 and 10.
Session -14 Midterm Exam  CHAPTERS 1, 2, 9 and 10  Hall, Chapter 1, 2, 9 and 10.
Session -15 The  Revenue

Cycle

·         Tasks performed in the revenue cycle, regardless of the technology used

·         The functional departments involved in revenue cycle activities and the flow of revenue transactions through the organization

 

Relevant Problem Solving from Text

Hall,  Chapter  4

 

Handout available on virtual learning system

Session -16 The  Revenue

Cycle

·         The documents, journals, and accounts that provide audit trails, promote the maintenance of records, support decision making, and sustain financial reporting

·         Risks associated with the revenue cycle and the controls that reduce these risks

·         The operational and control implications of technology used to automate and reengineer the revenue cycle

 

Relevant Problem Solving from Text

Hall,  Chapter  4

 

Handout available on virtual learning system

 

Session -17 The Expenditure Cycle

Part I: Purchases and Cash Disbursements Procedures

 

Quiz 3

·         Tasks that constitute the purchases and cash disbursement process

·         Departments involved in purchases and cash disbursement activities and the flow of these transactions through the organization

Hall,  Chapter  5

 

Handout available on virtual learning system

Session -18 The Expenditure Cycle

Part I: Purchases and Cash Disbursements Procedures

 

·         Documents, journals, and accounts that provide audit trails, promote the maintenance of records, and support decision making and financial reporting

·         Exposures associated with purchase and cash disbursements activities and the controls that reduce these risks

·         Operational features and the control implications of technology used in purchases and cash disbursement systems

 

Relevant Problem Solving from Text

Hall,  Chapter  5

 

Handout available on virtual learning system

Session -19 The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures

 

 

 

 

 

·         Fundamental tasks of the payroll and fixed asset processes

·         Functional departments of payroll and fixed asset activities and the flow of transactions through the organization

·         Documents, journals, and accounts that provide audit trails, promote the maintenance of records, and support decision making and financial reporting

 

Relevant Problem Solving from Text

Hall,  Chapter  6

 

Handout available on virtual learning system

Session -20 The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures ·         Exposures associated with payroll and fixed asset activities and the controls that reduce these risks

·         Operational features and the control implications of technology used in payroll and fixed asset systems

 

Relevant Problem Solving from Text

Hall,  Chapter  6

 

Handout available on virtual learning system

Session -21 The Conversion Cycle

 

 

 

 

Quiz 4

·         Elements and procedures of a traditional production process

·         Data flows and procedures in a traditional cost accounting system

·         Accounting controls in a traditional environment

 

Hall,  Chapter  7

 

Handout available on virtual learning system

Session -22 The Conversion Cycle

 

 

 

 

 

 

 

 

·         Just-in-time systems and the implications of maintaining excessive inventories in the world-class environment

·         Importance of quality in the world-class environment

·         Shortcomings of traditional accounting methods in the world-class environment

·         Characteristics of a world-class information system

 

Relevant Problem Solving from Text

Hall,  Chapter  7

 

Handout available on virtual learning system

Session -23  Project Presentation Project Presentation  Project Presentation
Session -24  Project Presentation Project Presentation  Project Presentation
Session -25  Final Exam Review Chapter 4, 5, 6 and 7

 

Relevant Problem Solving

 Hall, Chapter 4, 5, 6 and 7.
Session -26 Final Exam Chapter 4, 5, 6 and 7  Hall, Chapter 4, 5, 6 and 7.

Students who are willing to audit the course are welcome during the first two classes and are advised to contact the instructor after that.

Plagiarism- that is the presentation of another person’s thoughts or words as though they were the students’ own – must be strictly avoided. Cheating and plagiarism on exam and assignment are unacceptable.

Please see the green book for further information about academic regulation and policies, including withdrawal and grading, apples and penalties for pilgrims and academic misconduct.

Students with disabilities are required to inform the School of Business/ Department of Economics of any specific requirement for classes or examination as soon as possible.