SCHOOL OF ACCOUNTANCY
COLLEGE OF BUSINESS
UNIVERSITI UTARA MALAYSIA
COURSE CODE: BKAS2013
COURSE NAME: ACCOUNTING INFORMATION SYSTEMS
PREREQUISITE: BKAS1013 IT IN ACCOUNTING AND
BKAF1023 INTRODUCTION TO FINANCIAL
This course introduces students to the important concepts of Accounting Information Systems (AIS). The course contents are divided into three main sections. The first section introduces the basic concepts of AIS ...view middle of the document...
Acquire knowledge and skill on internal control structure
3. Acquire knowledge of accounting software
3. LEARNING OUTCOMES
Upon completion of the course, students are able to
1. Explain the AIS concept, components and functions to the organizations. (C2, A3, P2).
2. Document a business process / system using system documentation techniques i.e. data flow diagrams and flow charts (C4, A3, P4).
3. Apply the concepts of internal control and its components in the transaction cycles (C3, A3, P2).
4. Explain the common transaction cycles (C3, A3, P2).
5. Demonstrate and use accounting software by applying AIS concepts and elements (C3, A2, P3).
4. COURSE CONTENT
|No |Topic |Reference |Hours |
|1.0 |INTRODUCTION TO AIS |Dull (1,2) |6 |
| |The Information System Environment |Hall (1,2) | |
| |Definition of AIS |Romney (1,2) | |
| |AIS Framework | | |
| |Transaction Processing System | | |
| |Overview of TPS | | |
| |Components of TPS | | |
| |Organizational Structure and Accounting Function | | |
| |Accounting Information and Decision Making | | |
| |Accountants’ Roles in AIS | | |
|2.0 |E-BUSINESS |Dull (3) |3 |
| |Overview of E-Business |Hall (12) | |
| |Nature of E-Business | | |
| |Category of E-Business | ...