TUNKU PUTERI INTAN SAFINAZ SCHOOL OF ACCOUNTANCY

COLLEGE OF BUSINESS
UNIVERSITI UTARA MALAYSIA

No. Information on Course

1. Course Name : ACCOUNTING INFORMATION SYSTEM

2. Course Code: BKAS2013

3. Name(s) of Academic Staff:

 DR. MARHAIZA IBRAHIM
 ASSOC. PROF. DR. AKILAH ABDULLAH
 DR HAFIZAH MOHAMAD HSBOLLAH
 DR. NORHAIZA KHAIRUDIN
 EN. RUSMAN GHANI

4. Rationale for the inclusion of the course in the programme:

To provide an understanding on the components of accounting information systems and its roles
in an organisation, transaction cycles and its business processes, internal control concept, system
documentation techniques, and the use of accounting software for business reporting.

5. Semester/Year Offered: 2/1

6. Credit Value: 3

7. Pre-requisite (if any):

BKAR1013 FINANCIAL ACCOUNTING AND REPORTING 1

8. Objective(s) of Course :
After completing this course, students should be able to:
1. Understand the concept of accounting information systems (AIS) and its components.
2. Understand the transactions cycles in business.
3. Understand the business process/system flows.
4. Evaluate the strengths and weaknesses of the system.
5. Gain experience in using accounting software for business reporting.

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9. Course Learning Outcomes:
Upon completion of the course, students are able to:
1. Explain the components of accounting information systems (AIS) and its roles in an
organisation. (C2)
2. Discover the common transaction cycles and its business processes. (C2)
3. Practice business process/system documentation using system documentation techniques
(i.e., data flow diagram and flowchart). (C3, A2)
4. Assess the concept of internal control and its components in both manual and computerised
environments. (C3)
5. Display the use of accounting software for business process and reporting. (P3)

10. Transferable Skills:

Knowledge, Practical, Communication (Verbal),and Information Management and Lifelong
Learning.

11. Teaching-learning and assessment strategy:

Mixed method between teacher-centred and student-centred. For the assessment strategy, it is a
continuous assessment where the information management &lifelong learning, presentation, and
practical project rubrics will be used.

12. Synopsis:
This course introduces students to the important concepts of accounting information systems
(AIS). The course contents are divided into five main sections. The first section introduces the basic
concepts of AIS including its objectives, components, and subsystems. The second section
discusses the emerging issues in computer ethics, computer fraud, and the concept of internal
control in the organisation.

The third section covers in depth the common features of transaction cycles (i.e., revenue and cash
receipts, purchase and cash disbursement, human resource management and payroll, and
conversion) and general ledger and financial reporting systems. The application of internal control
and the integration of accounting software in the transaction cycles take place at this stage.

The fourth section emphasizes the students on the techniques of documenting business processes.
The implications of information technology evolution to accounting profession are discussed in the
last section.

13. Mode of Delivery:

Lecture, group discussion, internet search, fieldwork, presentation, and hands-on accounting
software.
In this course, selected accounting software will be introduced.

14. Assessment Methods and Types:

Coursework – 50%
- Quiz 1 – 2.5% (Online assessment)
- Quiz 2 – 2.5% (Online assessment)
- Assignment 1 (Fieldwork) – 25%:
- Report: 18% (Information Management &Lifelong Learning) and 2% (Affective)

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 - Presentation: 5% (Communication)
- Assignment 2(Practical Assessment) - 20%
Final Examination – 50%

15. Content outline of the course/module and the SLT per topic

Face to Face
Learning
Topic OL SLPA TLT
Outcomes
TL T P SCL/O

1.0 Introduction to Accounting Information 1 4 1 5 10

System (AIS)

1.1 The information system

environment
1.2 Transaction processing system (TPS)
1.3 Organisational structure and
accounting function
1.4 Accounting information and decision
making
1.5 Accountants’ roles in AIS

2.0 Ethics, Fraud, and Internal Control In AIS 1,4 3 2 5 10

2.1 Computer ethics

2.2 Computer fraud
2.3 Risk exposure in AIS
2.4 Internal control structure
2.5 Computer-based information system
(CBIS)
2.5.1 Effects of CBIS on traditional
control activities
2.5.2 General control
2.5.3 Application control

3.0 Transaction Cycles 2, 4,5 14 14 28

3.1 Overview of transaction cycles

3.1.1 Revenue cycle
3.1.2 Expenditure cycle: Purchase
and cash disbursement
3.1.3 Human resource
management and payroll
cycle
3.1.4 Conversion cycle
3.2 Objectives of the cycle
3.3 Transaction cycle activities
3.4 Documents and records
3.5 Manual vs. computerised processing
options

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 3.6 Business process integration
(Enterprise Resource Planning)
3.7 Application of controls in the
transaction cycles
3.8 Information output and decision
making

4.0 General Ledger and Financial Reporting 2, 4,5 3 3 6

Systems (GL/FRS)

4.1 Overview of GL/FRS

4.2 Objectives of GL/FRS
4.3 Data coding schemes and chart of
accounts
4.4 General ledger system
4.5 Financial reporting system
4.6 Information output

5.0 System Documentation Techniques 3 2 8 2 12 24

5.1 Overview of system documentation

5.2 System documentation symbols
5.3 Data flow diagram
5.3.1 Context diagram
5.3.2 Physical data flow diagram
5.3.3 Logical data flow diagram
5.4 Flowchart
5.4.1 Document flowchart
5.4.2 System flowchart
5.4.3 Program flowchart

6.0 Current Technology Trends and Its 1 3 3 6

Impact to Accounting

6.1 E-business
6.2 Cloud computing
6.3 Shared services

29 0 8 0 5 42 84

Main References:
Hall, J. A. (2019). Accounting information systems (10th Ed.). Singapore: Cengage Learning, Inc.

Additional References:
Dull, R. B., Gelinas, Jr., U. J., & Wheeler, P. R. (2012). Accounting information systems (9th Edition).
Canada: South Western Cengage Learning.
Romney, M. B., & Steinbert, P. J. (2015). Accounting information systems (13th Ed.). England: Pearson
Education Limited.

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