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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, 9
th
ed., South-WesternCengage
Learning.
Wilkinson, Cerullo, Raval, and Wong-On-Wing. Accounting Information Systems, 4
th
ed.,
John Wiley and Sons, Inc.
Bagranoff, Simkin and Norman. 2010. Core Concepts of Accounting Information
Systems, 11
th
ed., John Wiley and Sons, Inc.
MS Access, Visio dan MYOB accounting software
Articles

Students Responsibilities
1. Each student must bring printed text book to the class.
2. Class meeting will be used by the lecturer to confirm students 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 elses work as ones 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.