San Beda College Alabang

College of Arts and Sciences

Accountancy Department

Catholic Christian in Principle, Benedictine in Orientation, and Filipino in Character

Course Syllabus

Course Code / Title : ITA104R/ ACCOUNTING INFORMATION SYSTEMS

Credit Units / Hours : 3 UNITS/ 3 hours per week

Course Description : This course introduces students to the systems that underlie bookkeeping, accounting, financial reporting, tax reporting and other accounting
related tools that aid the management in their decision making. Such systems are increasingly complex and in a continual state of flux due
to rapidly changing technologies and security risks. In this course, the students are given the opportunity to understand the development of
standards and practices of accounting information systems and gain hands-on experience in the use of electronic spreadsheet software and
management of information for advance business analysis, and to gain hands-on experience with a commercial accounting software
package/s.

Course Objectives : At the end of the course, the students are expected to be :
1. Define the fundamental nature and objectives of accounting information systems.
2. Review the complete accounting cycle for a business.
3. Analyze the various schools of professionalism and ethics.
4. Provide a firm foundation in internal control of various types of business organizations.
5. In the course of their study, be instilled with the Benedictine principle of ora et labora to promote peace, service excellence and a
sense of communitarian responsibility toward others, empowered and guided at all times by the Benedictine discipline of prayer.

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Grading System :
Midterm Grade

60% Partial Class Standing (includes all aggregate CS grades prior to the midterm exam)
40% Midterm Exam
Final Course Grade

50% Final Class Standing (includes all aggregate CS grades for the whole semester)
20% Midterm Exam
30% Final Exam
Class Standing (CS) Components
- Quizzes, Seatwork, Homework, Board Work/Class Participation

SUGGESTED NUMBER MODE OF

SPECIFIC OBJECTIVES STRATEGIES / OF WEEK / EVALUATION /
CONTENTS / TOPICS
METHODS HOURS ASSESSMENT
At the end of the semester, the
student should be able to :

Define the fundamental nature 1.1 Introduction and basic concepts Interactive lecture Week 1 Seatwork
of accounting information 1.2 Definition and importance of Accounting Information Recitation Week 2 Homework
systems concepts Board work
System (AIS) Quiz
1.3 Role and purpose of AIS
1.4 Essential elements of an AIS
Interactive lecture Week 3 Seatwork
Explain the structure of most Recitation Week 4 Homework
accounting information systems 2.0 Transaction Processing in the AIS Week 5 Board work
2.1 Accounting and bookkeeping Week 6 Quiz
Locate and evaluate 2.2 Steps in the Accounting cycle Week 7

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 information systems 2.3 Common internal controls associated with the
accounting cycle

3.0 Professionalism and Ethics

3.1 Characteristics of a Professional
3.2 Professional ethics codes of various accounting
professional organization

Interactive lectures Seatwork

Define internal control and Practice problems Week 8 Homework
explain its importance in the Recitation Week 9 Board work
accounting information system 4.0 Internal Controls Quiz
Critique existing internal 4.1 Definition and importance of internal controls
control systems and design 4.2 Risks associated with doing business
effecting internal controls 4.3 Browns taxonomy of risk
4.4 Internal control integrated framework Interactive lectures Seatwork
Practice problems Homework
Recitation Week 10 Board work
Identify what forms of Week 11 Quiz
information technology can be
incorporated in an AIS
5.0 Information Technology and systems modeling
techniques
5.1 Factors in choosing an information technology Interactive lectures Seatwork
5.2 Information Technologies used in accounting Practice problems Homework
information systems Recitation Board work
Week 12 Quiz
Explain the symbols and
6.0 Flowcharting Week 13
designs associated with data
6.1 Flowchart types and conventions Week 14
flow programming
6.2 Basic parts and designs consideration common to all
types of flowcharts
Interactive lectures Seatwork
Practice problems Homework
7..0 Data Flow Programming Recitation Board work
7.1 Symbols and designs Week 15 Quiz
7.2 Data flow diagrams and flowcharts Week 16

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 Interpret flowcharts and data
flow diagrams related to sales
and collections
Interpret flowcharts and data
flow diagrams related to
acquisition/disbursement or
payment processes
Critique flowcharts and data
flow diagrams for each
processes
Identify internal control issues
raised by application service
providers
8.0 Sales/collection process
8.1 Porters value chain
8.2 Process description
8.3 Documentations and modeling
8.4 Information technology in the sales/collection process Interactive lectures Seatwork
Practice problems Homework
Recitation Board work
Quiz
9 .0 Acquisition/payment process Week 16
9.1 Process description Week 17
9.2 Documents and modeling
9.3 Information technology in the acquisition/payment
process
9.4 Business process relationships
10.0 Other business processes
10.1 Conversion process
10.2 Financing process
10.3 Human process
10.4 Process relationships
11.0 Application Service Providers
11.1 Nature and purpose of service providers
11.2 Application service providers benefits and costs
FINAL EXAM
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 San Beda College Alabang
College of Arts and Sciences
Accountancy Department

TEXTBOOK
th
Klooster, Dale H., Allen. Warren W. Integrated Accounting for Windows 5 Ed. South-Western Cengage Learning 2011
REFERENCES
1. Dull, Richard B.; Gelinas Ulric J.; Wheeler, Patrick R., Accounting Information Systems. 2nd Ed. Cengage Learning, 2011
2. Owen, Glenn. Using Quickbooks Pro 2011 for Accounting. South-Western Cengage Learning 2012
3. Owen, Glenn. Using Peachtree complete for Accounting 2012. South-Western Cengage Learning. 2012

Prepared by:

Accountancy Department

Date Modified: June 2013

That in all things God may be glorified.

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