SYLLABUS

Accounting Information System Prerequisite:

Credit Hours: 3

Instructor:

Dr. Syaiful Ali, MIS.

Accounting Department,Faculty of Economics and Business, Universitas GadjahMada

Email: s.ali@ugm.ac.id

Office Hours: Tuesday 10.00-11.30 AM or by appoinment

Class Meeting:[Friday, 1.30-4 PM; Classroom: B313

Course Description

Accounting Information Systems (AIS) discusses the impact of information systems on the

recording, processing, and distribution of accounting data. The focus of this course is to deepen

understanding of computer-based information systems, as well as introducing elements of the

AIS elements which consists of human resources, technology, procedures, and controls required

in businesses nowadays. Some of the topics to be discussed include: the application of AIS in

business, AIS internal controls, ethics and security of AIS, development process of AIS and AIS

transaction cycles.

Course Objectives

After completion of this course, students are expected to be able to:

1. Understand and explain the importance of elements of the AIS, also to understand and know

its application in the modern business.

2. Understand and explain the internal control framework.

3. Identify the types of internal control activities.

4. Understand the four cycles of AIS

5. Create and interpret data flow diagrams and flowcharts document.

6. Ability to use software applications associated with AIS

7. Identifying the development cycle of the AIS in particular using system development life

cycle approach.

Learning Goals

Completion of the course contributes to the following learning goals and objectives: Learning Goals Learning Objectives High Med Low

1 Students demonstrate the ability

to communicate

1.1 Demonstrate the ability to deliver

written reports

1.2 Demonstrate the ability to deliver oral

presentations

2 Students show the ability of

ethical reasoning

2.1 Demonstrate ability to identify ethical

issues in accounting profession

2.2 Demonstrate ability to identify ethical

standards in accounting profession

Learning Goals Learning Objectives High Med Low

3 Students demonstrate the ability

to prepare accounting information 3.1

Demonstrate the ability to prepare

accounting information

Course Material

Main: Romney &Steinbart. 2012. Accounting Information Systems, Prentice Hall Business

Publishing

Additional:

Gelinas and Dull. 2012. Accounting Information Systems, 9th

ed., South-WesternCengage

Learning.

Wilkinson, Cerullo, Raval, and Wong-On-Wing. Accounting Information Systems, 4th

ed.,

John Wiley and Sons, Inc.

Bagranoff, Simkin and Norman. 2010. Core Concepts of Accounting Information

Systems, 11th

ed., John Wiley and Sons, Inc.

MS Access, Visio dan MYOB accounting software

Articles

Student’s Responsibilities

1. Each student must bring printed text book to the class.

2. Class meeting will be used by the lecturer to confirm student’s understanding of the

underlying concepts of accounting. Students must read the chapter assigned and are required

to do and submit the individual homeworka ssigned and group assignment before each class

meeting.

3. The unability to participate in the class will result in the reduction of marks.

4. Students are expected to attend all scheduled class meetings. Absence from class meetings

shall not exceed 25%. Students who exceed the 25% limit without a medical or emergency

excuse acceptable to and approved by the Vice Dean of Academic shall not be allowed to

take the final exam and shall receive a grade of E from this course.

5. There will be no additional/replacement exam for any reason.

6. Operating laptop, mobile phone, and other communication devices are strictly prohibited

during class meetings. Any student found operating these devices should leave the class and

will be considered as an absence for the class meeting.

7. Students are expected to come to the class on time.

8. Except for very important reason, students are not allowed to get out from the class during

the course time. There is a break-time in the middle of the class time for maximum 15

minutes. Students must return back to the class on time.

Academic Integrity

Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and

students, and it underlies all genuine learning. There is no tolerance for plagiarism or academic

dishonesty in any form, including, but not limited to, viewing the exams of others, sharing

answers with others, using books or notes while taking the exam, copying answers or papers, or

passing off someone else’s work as one’s own. A breach of ethics or act of dishonesty can result

in A FAILURE OF AN ENTIRE COURSE (a grade of “E”).

Teaching Methods

The teaching method will be based on Student Centered Learning (SCL), thus class activities

will be more emphasised on discussion of cases and probles. Students are expected to read the

materials before classes and be able to participate in the discussions. Quizzes will be given

periodically at the beginning of lecture sessions without prior notice. Quiz questions are related

to the materials that will be discussed at the session.

Students will be divided into several groups and each group has the task of presenting a case at

the specified session.

Students will also practice using the AIS-related softwares such as MS Access, VISIO, and

MYOB in the laboratorium sessions. Students are responsible to practice the software outside the

laboratorium session, in which the results will be accounted as assignments grade components.

Grading

Your grade will be determined based on your total score on the following items:

Mid Exam 25%

Final Exam 25%

Individual assignments 20%

Group Presentation 15%

Discussion and Participation 15%

100%

Your final score will be mapped to a course grade based on the following scheme:

A 90 or above C+ 65 to 69

A- 85 to 89 C 60 to 64

B+ 80 to 84 D 50 to 59

B 75 to 89 E below 50

B- 70 to 74

Course Outline

Week Topic/Activity Ref. Homework

1

21/2/14 Syllabus

Overview of Accounting Information

Systems

Ch. 1 (R) tba

2

28/2/14

Manual and Computerised Accounting

system

Ch. 2 (R)

3

7/3/14 Technique and Documentation System

Visio

Ch. 3 (R)

4

8/3/14 Data Management

Ch. 4 and 17

(R)

5

14/3/14

MS Access (REA Model)

6

21/3/14

Accounting Information Systems Security Ch. 5, 6, 7 (R)

7

28/3/14

Internal Control Ch. 8, 9, 10 (R)

MID EXAM

8

25/4/14 Revenue Cycle and Cash Receipt

Ch. 12 (R)

9

2/5/14 Expense Cycle and Cash Disbursement

Ch. 13 (R)

10

9/5/14

Human Resource Cycle and Production

Cycle

Ch. 14, 15 (R)

11

16/5/14

MYOB 1

12

23/5/14

MYOB 2

13

28/5/14**

MYOB 3

14

30/5/14

Information Technology Audit Ch. 11 (R)

FINAL EXAM

** Temporary date for an extra class. To be consulted with academics for exact date.