Accounting Information Systems
Contact Hours / Week:
This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles, internal control, revenue and expenditure cycles. The course includes critical evaluation of internal controls, fraud, cybercrime and information system controls in a business. Contemporary issues including cyber security, big data and information management are also covered.
This course acquaints students with the fundamentals of the accounting information system (AIS) and how it functions and fits into the organization. Using a cycles approach, the course introduces internal control procedures, covers the basic elements of the revenue and expense cycles, and enables students to become proficient with documentation techniques, such as flowcharting. The course focuses on the needs and responsibilities of accountants as users and developers of information technology, and as auditors. Students will explore the capabilities of accounting software and undertake a course related project.
Course Learning Outcomes:
Upon completion of this course, the student should gain:
- An understanding of the primary information flows within a business organization
- A familiarity with the documentation techniques used for representing manual and computer-based information systems
- How to improve the internal control and fight fraud
- An understanding of the nature of control exposures and be able to identify general and application processing controls
- An understanding of the related concepts of transactions cycles and internal control structure
- An ability to correctly manage and understand the expenditures and the revenue cycles
- Understanding the data flows and procedures in a traditional cost accounting system.
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