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ACADEMIC SESSION 2019/2020

SEP 2019 – JAN 2020
LESSON PLAN AIS 615

Faculty of Accountancy
UiTM Puncak Alam Campus

Course Name: Acctg Information System Lecturer: Wan Norasiah Wan Nordin
Course Code: AIS 615 Room:
Credit/Contact Hr: 3/3 e-Mail: wanadin8@gmail.com
Semester: Sep - Dec 2019 Consultation:

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

Course Learning Outcomes

At the end of the course, students should be able to:-
1. Explain the components of accounting information systems and their roles in an organization.
2. Document a business process/system using system documentation techniques i.e. flowcharts.
3. Explain and apply the common transaction cycles, concept of internal control and its components into various
business processes and in computerized environment.
4. Describe selected issues pertaining to information technology that are affecting accounting information system
environment.
5. Prepare full set of accounts for medium size companies using a computerized accounting package.

Format and Class Schedule

Activities Time Seminar Hours Allocated
Lectures & Tutorials 2 hours/week 1&3 4 hours
Test 1 & Test 2 2 hours/week 2&4 2 hours
Lab Works & Evaluation 2 hours/week 2, 4 & 5 4 hours
PBL & PYQ (Tutorials) 2 hour/week 6 2 hours
PBL (Presentations) 2 hours/week 7 2 hours
Total Hours 14 hours

This course will be conducted through lectures, discussions, PBL sessions and computer lab sessions.

For computer lab work, students will study:

 Accounting software & handle a full set of accounts.

Recommended Text :
James A. Hall. Accounting Information Systems. 10th Edition. Cengage.

Continuous Assessments (50%) Final Exam (50%)

Test 1 10% Section A (70 marks)
Test 2 10% Compulsory structured questions
PBL – Report
Presentation Section B (30 marks)
Peer Evaluation 15% Compulsory 1 case study
Lab Evaluation 10%
Assignment (1) 5%

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ACADEMIC SESSION 2019/2020
SEP 2019 – JAN 2020
LESSON PLAN AIS 615

LESSON PLAN

Seminar Date Topic Reference

1 14.09.19 Introduction to Adopting PBL Alongside Conventional
Curriculum

Overview of AIS and system concepts

 IT and changing business environment Hall :
 AIS in accounting curriculum Topic 1
 Role of AIS in business Method:
 Business activities and information needs Lecture/Tutorial

1 14.09.19 Accounting Information Systems (AIS) framework

 What is AIS? Hall :
 System and subsystem Topic 2
 Transaction processing system (TPS) Method:
o Overview of TPS Lecture/Tutorial
o Components of TPS

System documentation techniques

 Context diagram
 Dataflow diagram
 Flowcharts

2 28.09.19 TEST 1 (1.0 Hour) - Chapters : 1 & 2

2 28.09.19 UBS Lab Work (1.0 Hour)
3 12.10.19 Internal control and computer-based information
systems (CBIS) Hall :
 Computer ethics Topic 3
 Ethical issues Method:
Lecture/Tutorial

3 12.10.19 Internal control and computer-based information

systems (CBIS) Hall :
 Computer fraud and threats Topic 3
Method:
Lecture/Tutorial

3 12.10.19 Internal control and computer-based information

systems (CBIS) Hall :
 Concept of internal control Topic 3
 Internal control model Method:
 Risk assessment and cost-benefits effectiveness Lecture/Tutorial
 CBIS controls:
o General controls
o Application controls

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ACADEMIC SESSION 2019/2020
SEP 2019 – JAN 2020
LESSON PLAN AIS 615

3 12.10.19 Business processes and Enterprise Resources

Planning (ERP) system Hall :
 Revenue cycle (Sales and Cash Collection) Topic 4
Method: PBL

3 12.10.19 Business processes and Enterprise Resources

Planning (ERP) system Hall :
 Expenditure cycle (Purchasing and Cash Topic 5
Disbursements) Method: PBL

3 12.10.19 Business processes and Enterprise Resources

Planning (ERP) system Hall :
 Expenditure cycle (Payroll and Fixed Assets) Topic 6
Method: PBL

3 12.10.19 Business processes and Enterprise Resources

Planning (ERP) system Hall :
 Conversion cycle (Production) Topic 7
Method: PBL

3 12.10.19 Business processes and Enterprise Resources

Planning (ERP) system Hall :
 General ledger and business reporting Topic 8
 ERP business processes integration Method: PBL

3 12.10.19 Selected issues of ICT

 Cloud computing Hall :
o Definition Topic 12
o Type of services on the cloud Method:
o Benefits and challenges of cloud computing Assignment
 Shared-services
o Definition
o Advantages and disadvantages of shared
services
 E-business
o Nature of e-business
o Different categories of e-business
o E-business effect to business processes
 Implication to accounting profession

ASSIGNMENTS – Selected Issues of ICT

4 02.11.19 TEST 2 (1.0 Hour) - Chapter 3

4 02.11.19 UBS Lab Work (1.0 Hour)

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ACADEMIC SESSION 2019/2020
SEP 2019 – JAN 2020
LESSON PLAN AIS 615

5 23.11.19 UBS Lab Evaluation (1.5 Hours)

6 07.12.19 PBL & Past Year Question Tutorials

7 21.12.19 PBL Group Presentation