Khwaja Yunus Ali University

School of Business
Dept. of Business Administration
Program: BBA
Syllabus (ACT - 411)
Course Title Accounting Information Systems
Course Code ACT- 411
Status Concentration Courses/Major Courses
Prerequisites Prerequisite ACT 202 Principles of Accounting
Credit Hours 3 Credit Hours
Teaching Interactive Participation will be the main method of teaching. The techniques of
Methods experimental learning like case study solving, class test, exercise, role-play,
presentation and group discussions will be used to increase participation.

Method of Class Attendance & Performance 10%

Evaluation & Quiz & Class Test 10%
Break of Assignment & Case Studies 10%
Marks Midterm Examination 30%
Final Examination 40%
Total = 100%
Course Md. Monowar Uddin Talukdar, Lecturer, Dept. of Business Administration
Instructor Khwaja Yunus Ali University, Cell: 01718650131

Course This course is designed as a fundamental material to expose the vital issues of
Synopsis accounting information systems. Topics includes: overview of accounting
information systems (definition, features, objectives, functions and users, AIS &
MIS, the roles of AIS in the value chain, AIS in the information age), overview
of business process, systems development and documentation technique, data
management, risk exposures and internal control structure, control
classifications, the general ledger and financial reporting cycle, the revenue
cycle, the expenditure cycle, AIS development strategies.

1. Accounting Systems Concepts: The changing role of the accountant, Accounting Information
Systems, AIS and MIS, Accounting as a system, Users of Accounting Information Systems,
Management Structure, Models of Decision Making. Human Aspect of the AIS, Transaction
Processing, Computerized Accounting Systems, Tools to Implement Accounting Systems.

2. AIS in Operating Controls: Operation and Control of Purchases, Operation and control of sales,
operation and control of cash transactions, payroll accounting, inventory control, budgeting and
budgetary control, computer assisted operating control systems.
3. AIS in Management Control: AIS characteristics and Criteria for Data support for management
control, AIS, MIS use Mix in Management Control Interface, Management control Decision Using
AIS.

4. Strategic Decisions: DSS, AIS and AI/ ES: AIS in corporate planning, Decision Support System
(DSS), Artificial Intelligence (AI) and Expert Systems (ES)

5. System Design, Development and Implementation: system analysis, systems design, systems
justification and selection, systems implementation, systems operation and evaluation.

6. Accounting System of the sector corporations

Book References:

SL No. Book Name Authors’ Name Edition Year Publishers

01. Accounting Marshall B. 10th Edition / 2018 Pearson
Information Systems Romney and Paul Latest edition Education Ltd.
John Steinbart

02. Accounting Jaems A. Hall Sixth Edition 2017- Rob Dewey

Information Systems 2018

________________
(Md. Monowar Uddin Talukdar)
Lecturer
Dept. of Business Administration