A. Identity B. Course Description - SAP AIS I

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COURSE DESIGN

ACCOUNTING INFORMATION SYSTEM I

ISLAMIC ACCOUNTING DEPARTMENT

SEKOLAH TINGGI EKONOMI ISLAM TAZKIA

ACADEMIC YEAR: 2013-2014

A. Identity B. Course Description

1. Personal Identity

Accounting information system is a one-semester course that will introduce the students about the business activities, the collection and processing of data, the use of the latest IT Developments, how to design an AIS to provide the information needed, the fundamentals of e-business, the motives and techniques used to perpetrate fraud, internal control objectives, the COSO and COSO ERM, COBIT and the tools for documenting AIS work, such as REA diagrams, data flow diagram and flowcharting also discussed.

a.Subject Advisor :

b.Office Address : Sekolah Tinggi Ekonomi Islam TAZKIA Jl. Ir. Juanda No. 78 Sentul City

c.Phone number :

d.Consultation Hr : By Appointment

2. Subject C. Standard Competencies

Subject Code : AEM...

The students have a broad understanding of the following areas of Accounting Information Systems:



Conceptualfoundations of Accounting Information Systems



Control and audit of Accounting Information Systems



The accounting information systems applications: the revenue cycle, the expenditure cycle, the production cycle, the HR cycle, general ledger and reporting system

Scale/Weight : ... Credit Hours

Semester : 7th Semester

Pre-requisite : Accounting Principle 2 3. Main References :

1. Marshall B. Romney and Paul John Steinbart. 2012. Accounting Information System. Pearson Education Inc., Prentice Hall.

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N

o Week Basic Competency Materials Sub Materials Indicators

Strategy, methods, media

Modes of

Assignment Evaluation References 1 I Students are able to

describe the concepts of accounting

information systems

Accounting Information System, An overview

1. What is an AIS 2. Why study AIS 3. The role of the AIS

in the value chain 4. Providing

information for decision making 5. The AIS and

corporate strategy

Students should be able:  Distinguish between

data and

information, discuss the characteristics of useful

information, and explain how to determine the value of information  Explain what an

accounting information system (AIS) is and describe the basic functions it performs

 Discuss why studying accounting information systems is important  Explain the role an

AIS plays in a company’s value chain and discuss how the AIS can add value to a business  Discuss how an AIS

can provide management with information for decision making

Strategy:

Methods: Interactive

Media: PC, LCD

Discussion Questions and Problems

Chapter

Quiz 1,2

2 II Students are able to describe the business process of an organization

Overview of

Business Process 1. Information needs and Business Activities

2. Business Process

 Explain the basic activities companies engage in, the types of decisions the must make, and the types of information they need to make those decisions  Identify the major

internal and

Strategy:

Media: PC, LCD

Discussion Questions and Problems

Chapter

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N

Modes of

Assignment Evaluation References external parties

that an AIS interacts with and the type of information it provides each user  Describe the major

transaction cycles present in most companies 3 III Students are able to

describe the business process of an organization

Data Processing

Cycle 1. ction processing: TheTransa data processing cycle (Data input, storage, ledgers, coding techniques, CoA, Journals)

2. Enterp

rise resource planning

 Describe the four major steps in the data processing cycle and the major activities in each  Describe the

documents and procedure used in an AIS to collect and process transaction data  Describe the ways

information is stored in computer based information systems

 Discuss the types of information that an AIS can provide  Discuss how

organization use enterprise source planning (ERP) systems to process transactions and provide information

Strategy:

Media: PC, LCD,

Software (Ms. Excell)

Discussion Questions and Creating Financial Report with Excell (Additional and Optional)

Chapter

Quiz 1,2

4 IV Students are able to create the systems development and documentation techniques

Systems

development and documentation techniques

1. Data flow diagrams 2. Business process

management notation

 Prepare and use data flow diagrams to understand, evaluate and design information system  Prepare and use

business process management

Strategy:

Media: PC, LCD,

Discussion Questions, Problems & Case Study

Chapter

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media

notation Software

(Ms. Visio dan Power Designer) 5 V Students are able to

create the systems development and documentation techniques

Systems

development and documentation techniques

1. Docum

ent flowchart

2. Progra

m flowchart

3. System

s flowchart

 Prepare and use flowcharts to understand, evaluate and design information system

Strategy: Methods: Interactive

Media: PC, LCD, Software (Ms. Visio)

Chapter

Quiz 1,2

6 VI Students are able to explain the concepts of relational database

Relational

Databases 1. Introduction to Databases 2. Database Systems 3. Relational Databases 4. Databases Systems

and the Future

 Explain the importance and advantages of databases, as well as the difference between database and file based legacy systems  Explain the

difference between logical and physical views of a database  Explain

fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS language  Describe what a

relational database is and how it organize data

Media: PC, LCD, Software (Ms. Access)

Chapter

Quiz 1,2

7 VII Students are able to create a set of well structured tables to store data in a relational database

Relational

Databases 1. Comprehensive Problem  Create a set of wellstructured tables to properly store data in a relational database  Perform simple

queries using the Microsoft Access

Media: PC, LCD, Software (Ms. Access)

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Modes of

Assignment Evaluation References database

8 VIII Midterm Examination 9 IX Students are able to

explain the control and accounting information systems

Control and accounting information systems

1. Introduction to control and AIS 2. Overview of control

concepts

3. Control framework 4. The internal

environment 5. Objectives setting 6. Even identification 7. Risk assessment and

risk response 8. Control activities 9. Information and

communication 10. Monitoring

 Explain basic control concepts and why computer control and security are important  Compare and

contrast the COBIT, COSO and ERM control frameworks  Decribe the major

elements in the internal

environment of a company

 Describe the four types of control objectives that companies need to set

 Describe the events that affect

uncertainty and the techniques used to identify them  Explain how to

access and respon to risk using the ERM model  Describe control

activities commonly used in companies  Describe how to

communicate information and monitor control process in organizations

Discussion Questions, Problems & Presentations

Chapter

Quiz 1,2

10 X Students are able to document their understanding of the revenue cycle

The Revenue Cycle: Sales to Cash Collections

1. Revenue cycle business activities 2. Information

processing

 Describe the basic business activities and related information

Chapter

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media

and identify threats procedures

3. Control objectives, threats, and procedure 4. Revenue cycle

information needs

processing operations performed in the revenue cycle  Discuss the key

decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions  Document your

understanding of the revenue cycle  Identify major

threats in the revenue cycle, and evaluate the adequacy of various control procedure for dealing with those threats

11 XI Students are able to document their understanding of the expenditure cycle and identify threats

The Expenditure Cycle: Purchasing to Cash

Disbursements

1. Expenditure cycle business activities 2. Information

processing procedures

3. Control objectives, threats, and procedure

4. Expenditure cycle information needs

 Describe the basic business activities and related information processing operations performed in the expenditure cycle  Discuss the key

decisions that need to be made in the expenditure cycle, and identify the information needed to make those decisions  Document your

understanding of the expenditure cycle

 Identify major

Chapter

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N

Modes of

Assignment Evaluation References threats in the

expenditure cycle, and evaluate the adequacy of various control procedure for dealing with those threats 12 XII Students are able to

document their understanding of the production cycle and identify threats

The Production

Cycle 1. Production cycle business activities 2. Information

3. Control objectives, threats, and procedure 4. Production cycle

information needs

 Describe the major business activities and related information processing operations performed in the production cycle  Explain how a

company’s cost accounting system can help it achieve its manufacturing goals

 Identify major threats in the production cycle, and evaluate the adequacy of various control procedure for dealing with those threats  Discuss the key

decisions that need to be made in the production cycle, and identify the information needed to make those decisions

Chapter

Quiz 1,2

13 XIII Students are able to explain the

understanding of the HRM/payroll cycle and identify threats

The HRM/payroll

Cycle 1. Payroll cycle business activities 2. Information

3. Control objectives, threats, and

 Describe the major business activities and related information processing operations performed in the

Media: PC, LCD, Software

Chapter

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media procedure

4. Key decisions and information needs

HRM/payroll cycle  Identify major

threats in the HRM/ payroll cycle, and evaluate the adequacy of various control procedure for dealing with those threats  Explain the key

decisions that need to be made in the HRM/payroll cycle, and identify the information needed to make those decisions

(Ms. Visio)

14 XIV Students are able to explain their understanding of the general ledger and reporting system and identify threats

General Ledger and Reporting System

1. Revenue cycle business activities 2. Information

3. Control objectives, threats, and procedure 4. Revenue cycle

information needs

 Describe the information processing

operations required to update the general ledger and to produce other reports for internal and external users  Understand the

implications of new IT developments, such as XBRL, for internal and external reporting  Identify the major

threats in general ledger and

reporting activities, and evaluate the adequacy of various control procedures for dealing with them

 Discuss and design a balanced scorecard for an organization

Chapter

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N

Modes of

Assignment Evaluation References  Explain the

relationship between online transaction processing systems and data

warehouses used to support business inteligence  Design graphs that

accurately portray the data in a manner that supports decision making

15 XV Students are able to present their final project

All topics Strategy:

Comprehensive

case study Discussion questions 1,2