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Course Outline For AIS 225: Accounting Information System

The course AIS 225 covers the fundamentals of Accounting Information Systems (AIS), including their importance, transaction processing, and internal controls. It explores various cycles such as revenue, expenditure, payroll, and production, emphasizing technology integration and risk management. Assessment includes exams, performance tasks, quizzes, and collaborative projects, with resources like textbooks and Microsoft Excel for practical applications.

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12 views3 pages

Course Outline For AIS 225: Accounting Information System

The course AIS 225 covers the fundamentals of Accounting Information Systems (AIS), including their importance, transaction processing, and internal controls. It explores various cycles such as revenue, expenditure, payroll, and production, emphasizing technology integration and risk management. Assessment includes exams, performance tasks, quizzes, and collaborative projects, with resources like textbooks and Microsoft Excel for practical applications.

Uploaded by

Hanna Teodoro
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Course Outline for AIS 225: Accounting Information System

1. Introduction to Accounting Information Systems


 Overview and importance of AIS
 Role of AIS in the organizational structure
 Responsibilities of accountants in AIS
 Differences between financial and non-financial transactions

2. Fundamentals of Information Systems


 Key information flows within a business
 General model for information systems
 Differences between AIS and MIS (Management Information Systems)
 Organizational structure and functional areas supported by AIS

3. Transaction Processing Systems


 Overview of transaction cycles: revenue, expenditure, production
 Key accounting records and their digital equivalents
 Batch vs. real-time processing
 Data coding schemes and file structures in AIS

4. Ethics, Fraud, and Internal Controls


 Ethical considerations in business and AIS
 Fraud in accounting: management vs. employee fraud
 Internal control concepts and application
 Fraud detection and prevention mechanisms

5. Revenue Cycle
 Functional departments and processes in the revenue cycle
 Audit trails and documents: sales orders and cash receipts
 Technology-driven revenue processing systems
 Risk management and internal controls for the revenue cycle
6. Expenditure Cycle
 Overview of expenditure cycle activities
 Purchases and cash disbursements systems
 Integration of technology in the expenditure cycle
 Risks and controls in the expenditure cycle

7. Payroll and Fixed Asset Processing


 Key processes in payroll and fixed asset systems
 Departments and documentation involved in payroll management
 Risk assessment and internal controls for payroll and fixed assets
 Technology for managing payroll and fixed asset procedures

8. Production Cycle
 Key stages and components of the production cycle
 Role of AIS in production planning and scheduling
 Cost accounting and integration with production systems
 Creation of semi-automated production accounting systems using Excel

9. General Ledger and Financial Reporting


 Overview of the general ledger system
 Processes for updating the general ledger and posting adjusting entries
 Preparation of financial statements and managerial reports
 Use of tools like Microsoft Excel for financial analysis

Assessment Components
1. Written Exams:
o Prelim, midterm, and final examinations
2. Performance Tasks:
o Creating semi-automated accounting systems using Microsoft Excel
3. Quizzes and Assignments:
o Problem-solving tasks related to AIS processes and internal controls
4. Class Participation:
o Group discussions, recitations, and hands-on activities

Learning Activities
 Lectures and Discussions:
o Exploration of AIS concepts, frameworks, and applications
 Hands-on Workshops:
o Designing and implementing semi-automated accounting solutions
 Simulations and Case Studies:
o Real-world AIS scenarios and problem-solving tasks
 Collaborative Projects:
o Teamwork on AIS-related projects and presentations

References and Resources


 Romney, MB, Steinbart, P. J. (2021). Accounting Information Systems, 15th Global Edition
 Microsoft Excel for creating semi-automated systems

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