Accounting Information Systems

Synopsis

ACC217 Accounting Information Systems aims to provide students with an understanding of accounting information systems (AIS) and how information technology is leveraged to provide accounting data and other useful information for decision making. The course will focus on business process modelling, reengineering, data modelling, security and controls. It aims also to equip students with the skills necessary in evaluating, selecting, implementing and using AIS packages.

Level: 2
Credit Units: 5
Presentation Pattern: EVERY JAN

Topics

Introduction to Accounting Information Systems, Business Transaction Cycles, and Systems Documentation Techniques
Business Process Reengineering (BPR) and AIS
Computer Fraud and Security
Controls and AIS
The Revenue Cycle
The Expenditure Cycle
Using AIS for revenue and expenditure cycles
Database Design using the REA Data Model
AIS Package Evaluation
AIS Package Implementation

Learning Outcome

Explain what an AIS is and describe its basic functions
Apply the key principles of business process reengineering to revenue and expenditure cycles
Discuss how IT, and specifically AIS, support BPR
Describe the key types of computer fraud and identify the types of computer abuses and attacks
Identify types of IT controls: Preventive, Detective, and Corrective and control threats in processes
Examine basic business activities and related information processing operations performed in the revenue and expenditure cycles
Examine how AIS deal with control threats for revenue and expenditure cycles
Use flowcharts to understand, evaluate, and document information systems
Apply IT controls to provide reasonable assurance about information security
Analyse information processing operations performed in the revenue and expenditure cycles within an AIS environment
Draw REA data models of AIS database
Describe the typical implementation process of an AIS/ERP package
Develop the essential knowledge and interpersonal skills to work effectively in a team
Demonstrate proficiency in written and verbal communication skills

Full-time Programmes Part-time Programmes / CET Courses

Singapore University of Social Sciences

Accounting Information Systems