SCHEME OF WORK

A 80-100
SCHEME OF WORK A- 75-79
SEMESTER SEPTEMBER 2017 B+ 70-74
B 65-69
B- 60-64
Department DEPARTMENT OF ACCOUNTING AND FINANCE (DAF) C+ 55-59
C 50-54
Lecturer AMILIA SYUHADA ABDUL MAJID F 0-49

Course Title ACCOUNTING INFORMATION SYSTEM I

Course Code AIS20103

Credit Value 3 (2 + 1) – Contact Hours = 3 hours

Pre-Requisite MANAGEMENT ACCOUNTING 1 (DAC2143)

INTRODUCTION TO FINANCIAL ACCOUNTING (DAC1043)

Synopsis This course covers the systems concept, data processing technology, system documentation techniques,
infrastructure for E-business, security and control measures in computer-based information systems (CBIS) and
Accounting Information System (AIS) applications in business.

Main references: Dull, R.B., Gelinas, U.J., Wheeler, P.R. (2011). “Accounting Information Systems: Foundations in Enterprise Risk
Management”, 9th Edition, South-Western Cengage Learning.

Romney, M.B., Steinbart, P.J. (2012). “Accounting Information Systems”, 12 th Edition, Pearson Education
International.

Additional ref: Hurt, R. L. (2013), "Accounting Information System- Basic Concepts and Current Issues", 3rd Edition,
Mc-Graw Hill.

Boczko, T., (2012), "Introduction to Accounting Information Systems", Pearson Education International.

Simkin, M. G., Rose, J. M. and Norman, C. S. (2013), "Accounting Information Systems", 12th Edition,
John Wiley and Sons Inc.

AIS20103 CIT20503
Assessment Methods QUIZ 10% QUIZ 10%
And Types: ASSIGNMENT 1: UBS 15% ASSIGNMENT 1: UBS 20%
ASSIGNMENT 2: ASSIGNMENT 2:
THEORY PRESENTATION 5% THEORY PRESENTATION 5%
THEORY INDIVIDUAL REPORT 10%
OTHER INDIVIDUAL EXERCISES 5%
MID SEMESTER EXAMINATION 20% MID SEMESTER EXAMINATION 20%
FINAL EXAMINATION 50% FINAL EXAMINATION 30%

Course Learning Outcomes At the end of the course , students will be able to:
CO1 Explain the role, component of accounting information systems and internal control using the
documentation technique in organisations.key components o
CO2 Describe the business processes, the related technologies, infrastructure and challenges. the c
CO3 Prepare a full set of accounts for medium size companies in a computerized environment.
CO4 Use database applications.
of social and ethical behavior, and be able to apply it in everyday situations.
 SCHEME OF WORK

TOPICS MID FINAL

DATE
SEM EXAM
WEEK 1, 2
1 OVERVIEW OF AIS AND SYSTEM CONCEPTS
(11/9 – 22/9)
 Changing business environment and
new practices in IT era
 What is information
system/information management
system?
 What is AIS?
 AIS in accounting curriculum
 Role of AIS for strategy formulation
and value-added decision-making
WEEK 3,4,5,6,7 INFORMATION PROCESSING AND
/ /
(25/9 – 4/11) 2 TECHNOLOGY IN AIS
 Business activities and information
needs Transaction processing: data
input, processing and storage
 File-based systems vs. database
systems
 Ethics, Fraud and Internal Control
 Database systems: logical and
physical views; relational database
(16/10 – 20/10:  Data modeling and database design
Deepavali  Systems development and
documentation techniques
break)  E-business models and effects on
business processes
 Determinants of success in E-
business: support strategy, data
validity and privacy
 Infrastructure for E-business:
Networks and communication
software
(3/4 – 7/4) MID SEMESTER EXAMINATION
WEEK 8,9,10,11 BUSINESS TRANSACTION CYCLES AND AIS /
(13/11 – 8/12) 3 APPLICATIONS
 Revenue cycle: sales orders and cash
collections
 Expenditure cycle: purchasing and
cash disbursements
 Production cycle: enterprise resource
planning (ERP) & integrated approach
 Human resource management and
payroll cycle: HR service and payroll
data integration
 General ledger and financial reporting
cycle
 SCHEME OF WORK

WEEK 12,13,14 /
SYSTEM SECURITY AND INTERNAL CONTROLS
(11/12 – 29/12) 4

 Computer frauds and threats to AIS

security
 Overview of control concepts
 Control environment and control
activities
 Risk assessment and cost-benefits
effectiveness
 Computer-based information systems
controls: principles, criteria and
controls for systems reliability
 Internet and E-commerce controls
 Data security and integrity issues in
information era
 Ethical issues
WEEK 15 EXAM WEEK
(1/1 – 14/1)
Note:

*Date/week of assessments are subject to change.