June 19, 2019 [ACCOUNTING INFORMATION SYSTEMS]
LESSON CODE: 000 STUDENT NAME:
SCHOOL/DEPARTMENT: BCP/BSAIS INSTRUCTOR: ALEJANDRE A. LORESCA JR.
ACCOUNTING INFORMATION SYSTEMS SYLLABUS
Course Description
Information technology plays a big role in the way an
entity processes information. This course exposes the learners to
computerized business system environment that integrates
bookkeeping, accounting, financial reporting, tax reporting and
auditing. Learners will be exposed to the development standards
and practices for accounting information systems and will gain
hands-on experience in the use of electronic software for business
transaction processing, applying SAP and other business and
accounting software package. Learners assume the position of end-
users and systems designer. Learners should be able to apply SAP
and/or software in processing transactions from one functional area
to another and in generating and analyzing business and accounting
reports.
This course aims to provide students with an overall
knowledge and understanding of accounting information systems
and implications of their use in modern business. The course
examines the application of accounting information systems in
business particularly in supporting strategic and operational
decision-making and operations (e.g. transactions cycles including
revenue, expenditure etc.). The course also covers information
systems documentation techniques and how AIS are used to record
and enable business processes and transaction processing. The
course includes critical evaluation of internal controls, fraud,
cybercrime and information system controls in a business.
Contemporary issues including cyber security, big data and
information management are also covered. Students also get hands
on experience on using cloud based accounting software, XERO and
visual analytics software, SAS VA.
Prerequisites – There are no prerequisites for this course.
Program – BSAIS
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Course Goals
Upon successful completion, students should be able to:
1. Explain basic concepts of Accounting Information
Systems, business processes and the application of Accounting
Information Systems in businesses and organizations
2. Prepare and use information systems documentation
techniques to understand and document information systems
3. Explain how AIS are used to record and enable business
processes and transaction processing
4. Explain the basic database concepts and identify a
suitable strategy for selecting an AIS system for a business
5. Critically evaluate internal controls, fraud, cybercrime
and information system controls in a business
6. Gain an understanding of and being up-to-date on
contemporary issues (e.g. big data, cyber security, data analytics,
XBRL, ERP etc.)
7. Use cloud accounting system (XERO) and visual analytics
software (SAS VA)
Course Outline
I. Accounting Information Systems: An Overview
a. Distinguish data from information, discuss the
characteristics of useful information, and explain
how to determine the value of information.
b. Explain the decisions an organization makes and
the information needed to make them.
c. Identify the information that passes between
internal and external parties and an AIS.
d. Describe the major business processes present in
most companies.
e. Explain what an accounting information system
(AIS) is and describe its basic functions.
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f. Discuss how an AIS can add value to an
organization.
g. Explain how an AIS and corporate strategy affect
each other.
h. Explain the role an AIS plays in a company’s
value chain.
II. Overview of Transaction Processing and Enterprise
Resource Planning Systems
a. Describe the four parts of the data processing
cycle and the major activities in each.
b. Describe documents and procedures used to
collect and process transaction data.
c. Describe the ways information is stored in
computer-based information systems.
d. Discuss the types of information that an AIS can
provide.
e. Discuss how organizations use enterprise
resource planning (ERP) systems to process
transactions and provide information.
III. Systems Documentation Techniques
a. Prepare and use data flow diagrams to
understand, evaluate, and document
information systems.
b. Prepare and use flowcharts to understand,
evaluate, and document information systems.
c. Prepare and use business process diagrams to
understand, evaluate, and document
information systems.
IV. Relational Databases
a. Explain the importance and advantages of
databases, as well as the difference between
database systems and file-based legacy systems.
b. Explain the difference between logical and
physical views of a database.
c. Explain fundamental concepts of database
systems such as DBMS, schemas, the data
dictionary, and DBMS languages.
d. Describe what a relational database is and how it
organizes data.
e. Create a set of well-structured tables to store
data in a relational database.
f. Perform simple queries using the Microsoft
Access database.
V. Computer Fraud
a. Explain the threats faced by modern information
systems.
b. Define fraud and describe the process one
follows to perpetuate a fraud.
c. Discuss who perpetrates fraud and why it occurs,
including the pressures, opportunities, and
rationalizations that are present in most frauds.
d. Define computer fraud and discuss the different
computer fraud classifications.
e. Explain how to prevent and detect computer
fraud and abuse.
VI. Computer Fraud and Abuse Techniques
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a. Compare and contrast computer attack and
abuse tactics.
b. Explain how social engineering techniques are
used to gain physical or logical access to
computer resources.
c. Describe the different types of malware used to
harm computers.
VII. Control and Accounting Information Systems
a. Explain basic control concepts and explain why
computer control and security are important.
b. Compare and contrast the COBIT, COSO, and
ERM control frameworks.
c. Describe the major elements in the internal
environment of a company.
d. Describe the four types of control objectives that
companies need to set.
e. Describe the events that affect uncertainty and
the techniques used to identify them.
f. Explain how to assess and respond to risk using
the Enterprise Risk Management (ERM) model.
g. Describe control activities commonly used in
companies.
h. Describe how to communicate information and
monitor control processes in organizations.
VIII. Controls for Information Security
a. Explain how information security affects
information systems reliability.
b. Describe how a combination of preventive,
detective, and corrective controls can be
employed to provide reasonable assurance
about information security.
IX. Confidentiality and Privacy Controls
a. Identify and explain controls designed to protect
the confidentiality of sensitive corporate
information.
b. Identify and explain controls designed to protect
the privacy of personal information collected
from customers, employees, suppliers, or
business partners.
c. Explain how the two basic types of encryption
systems work.
X. Processing Integrity and Availability Controls
a. Identify and explain controls designed to ensure
processing integrity.
b. Identify and explain controls designed to ensure
systems availability.
XI. Auditing Computer-Based Information Systems
a. Describe the scope and objectives of audit work,
and identify the major steps in the audit process.
b. Identify the six objectives of an information
system audit, and describe how the risk-based
audit approach can be used to accomplish these
objectives.
c. Describe the different tools and techniques
auditors use to test software programs and
program logic.
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d. Describe computer audit software, and explain
how it is used in the audit of an AIS.
e. Describe the nature and scope of an operational
audit.
XII. The Revenue Cycle: Sales to Cash Collections
a. Describe the basic business activities and related
information processing operations performed in
the revenue cycle.
b. Discuss the key decisions that need to be made
in the revenue cycle, and identify the
information needed to make those decisions.
c. Identify major threats in the revenue cycle, and
evaluate the adequacy of various control
procedures for dealing with those threats.
XIII. The Expenditure Cycle: Purchasing to Cash Disbursements
a. Explain the basic business activities and related
information processing operations performed in
the expenditure cycle.
b. Discuss the key decisions to be made in the
expenditure cycle, and identify the information
needed to make those decisions.
c. Identify major threats in the expenditure cycle,
and evaluate the adequacy of various control
procedures for dealing with those threats.
XIV. The Production Cycle
a. Describe the major business activities and
related information processing operations
performed in the production cycle.
b. Identify major threats in the production cycle
and evaluate the adequacy of various control
procedures for dealing with those threats.
c. Explain how a company’s cost accounting system
can help it achieve its manufacturing goals.
d. Discuss the key decisions that must be made in
the production cycle and identify the
information required to make those decisions.
XV. The Human Resources Management and Payroll Cycle
a. Describe the major business activities and
related information processing operations
performed in the human resources management
(HRM)/payroll cycle.
b. Discuss the key decisions to be made in the
HRM/payroll cycle and identify the information
needed to make those decisions.
c. Identify the major threats in the HRM/payroll
cycle and evaluate the adequacy of various
internal control procedures for dealing with
them.
XVI. General Ledger and Reporting System
a. Describe the information processing operations
required to update the general ledger and to
produce reports for internal and external users.
b. Identify the major threats in general ledger and
reporting activities and evaluate the adequacy of
various control procedures for dealing with
them.
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c. Understand the implications of new IT
developments, such as XBRL, and changes in
external reporting requirements, such as IFRS,
for the design and operation of the general
ledger and reporting system.
d. Discuss how tools like responsibility accounting,
balanced scorecards, and graphs can be used to
provide information managers need to
effectively monitor performance.
XVII. Database Design Using the REA Data Model
a. Discuss the steps for designing and
implementing a database system.
b. Use the REA data model to design an AIS
database.
c. Draw an REA diagram of an AIS database.
d. Read an REA diagram and explain what it reveals
about the business activities and policies of the
organization being modeled.
XVIII. Implementing an REA Data Model in a Relational
Database
a. Integrate separate REA diagrams for individual
business cycles into a single, comprehensive
organization-wide REA diagram.
b. Build a set of tables to implement an REA model
of an AIS in a relational database.
c. Explain how to write queries to retrieve
information from an AIS relational database built
according to the REA data model.
XIX. Special Topics in REA Modeling
a. Develop REA data models for a variety of
organizations besides retail stores.
b. Develop REA data models for the HR/payroll,
manufacturing, and capital assets business
cycles.
XX. Introduction to Systems Development; Systems Analysis
a. Explain the five phases of the systems
development life cycle.
b. Discuss the people involved in systems
development and the roles they play.
c. Explain the importance of systems development
planning and describe planning techniques.
d. Discuss the various types of feasibility analysis
and calculate economic feasibility.
e. Explain why system changes trigger behavioral
reactions, what form this resistance to change
takes, and how to avoid or minimize the
resulting problems.
f. Discuss the key issues and steps in systems
analysis.
XXI. AIS Development Strategies
a. Describe how organizations purchase application
software, vendor services, and hardware.
b. Explain how information system departments
develop custom software.
c. Explain how end users develop, use, and control
computer-based information systems.
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d. Explain why organizations outsource their

information systems, and evaluate the benefits
and risks of this strategy.
e. Explain the principles and challenges of business
process management.
f. Describe how prototypes are used to develop an
AIS, and discuss the advantages and
disadvantages of doing so.
g. Explain what computer-aided software
engineering is and how it is used in systems
development.
XXII. Systems Design, Implementation, and Operation
a. Discuss the conceptual systems design process
and the activities in this phase.
b. Discuss the physical systems design process and
the activities in this phase.
c. Discuss the systems implementation and
conversion process and the activities in this
phase.
d. Discuss the systems operation and maintenance
process and the activities in this phase.

REFERENCES

http://wps.pearsoned.com/bp_romney_ais_13/244/62
562/16015892.cw/index.html

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