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ORIENTATION &
ACCOUNTING BASICS
COURSE OVERVIEW
A. Course No.: IT200
B. Course Title: Accounting Information System
C. No. of Units: 3 units
D. Semester Offered: 1st Semester
E. Lecturer: Mylene S. Caballero
F. Consultation Hours: Tuesday 12:30 2:30
G. Linkage with Subsequent Courses: This course is not a
prerequisite to any of the major subjects of the BSIT program.
H. Schedule:
A. IT3B 8:00 11:00am lab. Tues.
B. IT3B 4:10 5:40pm lec. Tues. & Thurs.
C. IT3A 1:00 4:30pm lab. Tues.
D. IT3A 1:00 4:05pm lec. Thurs.
COURSE OVERVIEW
Course Description This course introduces Computer
Science and Information Technology majors to the
basic accounting concepts and principles underlying
financial statements of business enterprises. This
course provides a theoretical basis for understanding
accounting and system concepts as an introduction of
Accounting Information Systems. The course contains
in-depth coverage on transaction processing systems
organized by cycles (Revenue, Expenditure,
Conversion, and Financial Cycles). The course shows
on how to use database theory and tools to build
functional accounting systems per accounting
transaction cycles.
OBJECTIVES
Values to be integrated This course aims
to develop the critical thinking skills of the
students as they try to portray the role of a
systems analyst particularly in accounting
information systems. They are expected
to become good development planners
equipped with the proper knowledge and
values as they try to formulate humane
decisions and solutions to real-world
issues.
TEXTBOOKS/REFERENCES
1. Basic Accounting by Win Lu Ballada
2. Basic Accounting by Edwin G. Valencia &
Gregorio F. Roxas, 3rd edition 2009-2010
3. Fundamentals of Accounting by Rafael M.
Lopez, Jr., Millennial edition 2007-2008
4. Accounting Information Systems by James
Hall
5. Building Accounting Systems Using Access
2000 by James Perry & Gary Schneider, 2001
edition
COURSE REQUIREMENTS
Assignments
Projects
Exams
THE GRADING SYSTEM
CLASSROOM POLICIES
Pray before and after the class.
COURSE OUTLINE
1 Accounting basics
2 The accounting equation & the double-entry system
3 Recording business transactions
4 Adjusting the accounts
5 Worksheet & financial statements
6 Completing the accounting cycle
7 Merchandising operations
8 Overview of accounting information systems
9 Accounting Information Cycles Revenue Cycle,
Expenditure Cycle, Conversion Cycle, Financial Cycle
LEARNING OBJECTIVES
Discuss & differentiate forms of business
organizations
Activities performed by business organizations
Define terms use in accounting
Explain & differentiate phases of accounting
Differentiate the difference between
bookkeeping & accounting
Discuss different fundamental concepts
What is an IT
(INFORMATION TECHNOLOGY)?
Data placed in a meaningful and useful context for an
INFORMATION end user.
Two-way communication
1.Sole Proprietorship
2.Partnership
3.Corporation
4.Cooperative
Various Users (Decision Makers)
Users of Accounting Information
MERCHANDISING
AGRICULTURE
Buy & sell
finished products Plant, sell in raw
or finished form
WHAT IS ACCOUNTING?
Accounting is the art of recording, classifying,
summarizing in a significant manner and in terms of
money, transactions and events which are, in part at
least, of a financial character, and interpreting the
results thereof.
As an art, accounting demands critical thinking and creative
Art skills. Accountants gather relevant data and convert them into
organized financial reports.
WHAT IS ACCOUNTING?
Accounting is the art of recording, classifying,
summarizing in a significant manner and in terms of
money, transactions and events which are, in part at
least, of a financial character, and interpreting the
results thereof.
May be occasional to the business such as losses due to theft,
Event calamity and decline in market value of inventory.
BOOKKEEPER ACCOUNTANT
BOOKKEEPING & ACCOUNTING
(one is useless without the other)
BOOKKEEPING ACCOUNTING
(how accounting is done) (why accounting is done)
BOOKKEEPING ACCOUNTING
(how accounting is done) (why accounting is done)
Keep its own record Keep its own record Keep its own record