Course Out Line

Accounting Information System Course Guide Book
Name of University:
Name of College/Faculty:
Name of Department: Cooperatives

Department Cooperatives
program Cooperatives
Module Title Accounting Information Systems
Module Code Cact-M12
Objective of the Upon the successful completion of this module, students should be able to:
module  Explain the fundamental Information Technology concepts that underpin
business information systems;
 Be competent in the use of a computer, produce documents, design
spreadsheets and make a presentation;
 Identify AIS control and security threats and recommend
preventing/mitigating strategies;
 Develop understanding about fundamental concepts of database technology
and data modeling and apply the knowledge gained to develop AIS data
model;
 Have basic skill on the use of major accounting software
Total ETCTS ETCTS: 10

and Credit Credit Hours: 6
Hours of the
module
Courses of the Module
Course Course Name Cr. Hr CP/ETCTS
Number
AcFn 4121 Accounting Information System 3 5
AcFn 4122 Accounting Software Application 3 5
Course Information
Course Cact4121
Number
Course Title Accounting Information System
Degree BA Degree in Cooperative Accounting and Auditing
Program
Module Accounting Information System
Module Code Cact-M12
ETCTS Credits 5
Year/Semester Year IV, Semester II
Contact Hours 3
(per week)
Prerequisite Introduction to Computer and Its Application
Course After successfully completing this course, the students should be able to:
Objectives & • Analyze, document and evaluate business activities performed by firms with
Competences to in major transaction cycles;
be Acquired  Identify AIS control and security threats and recommend
preventing/mitigating strategies;
 Understand the models, techniques, and tools for Information Systems
Analysis and Design in general and AIS in particular;
 Develop skills in documenting Accounting Systems;
 Develop understanding about fundamental concepts of database technology
and data modeling and apply the knowledge gained to develop AIS data model;
 Set up an accounting system using a general ledger software package: and
 Develop working knowledge about database applications.
Course The course is designed to instill the knowledge and skill Accountants require to
Description improve the design and function of the Accounting Information Systems through
harnessing the current state of the art Information Technology. The course
introduces the techniques and methodologies used to design and develop
Information System in general and Accounting System in particular. It also
familiarizes students to Database Management System (Ms Access).
WEEKS Course Contents Reading
2WEEKs 1. Accounting Information Systems: An
{1ST – 2ND} Overview
1.1. An Overview of AIS
1.2. Business
Processes/Activities/Decisions/ and
Information Needs
1.3. Scope of AIS
1.4. Uses of AIS and Role of Accounts in
Relation to AIS
2WEEKs 2. Overview of Business Processes

{3RD - 4TH} 2.1. Business Processes and Events
2.2. Identifying Events in Business
Process
2.3. Organizing data in an AIS
2.4. Types of Files and Data
2.5. Events and Activities
2WEEKs 3. The System Development Process

{5TH - 6TH} 3.1. System Development and
Documentation Tools and Techniques:
DFD, and Flow Chart
3.2. System Development Processes
(Methodology, System Investigation,
Planning, Analysis, Design,
Implementation)
2WEEKs 4. Relational Databases
{7TH - 9TH} 4.1. Database Systems
4.2. Database Design Process
4.3. The REA Data Model
4.4. Database Systems and Future of
Accounting
2WEEKs 5. Transaction Cycles and Accounting

{10TH - 11TH} Applications
5.1. Organizing Accounting Applications
5.2. Processing Modes
5.3. The Revenue Cycle
5.4. The Expenditure Cycle
5.5. General Ledger and Reporting System
2WEEKs 6. Control and Audit of AIS

{12TH - 14TH}
6.1. Overview of Control Concepts
6.2. Information System Control
6.3. Computer Controls and Security
6.4. Overview of Auditing of Computer
Based IS
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the end
Methods/strategy of each chapter for submission within a week. Solution to the assignments will
be given once assignments are collected. Cases with local relevance will also
be given for each chapter for group of students to present in a class room. The
full and active participation of students is highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluation Test Quiz Quiz Assignment 1 Final Total
1 1 2
20% 10% 10% 20% 40% 100%
Work load in
hours Hours Required Tot
EC
Lectur La Assessm Tutor Self- Assign Advis al
TS
es b ents ials Studies ment ing Hrs
48 20 10 12 45 - - 135 5
Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor well-organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary actions.
Text and reference Text Book:
books  Romney and Steinbart, 2007: Accounting Information Systems,
11thed, Prentice Hall, Inc. (http://www.prenhall.com/romney)
Reference Books
 Bodnar and Hopwood, 1998. Accounting Information Systems, 7 th
Edition, Prentice Hall, Inc.
 A.Hall, 1998. Accounting Information Systems, 2nd Edition, West

Publishing Co.
 Moscove and et. al., 1997. Core concepts of Accounting Information

Systems, 5th Edition, John Wiley and Sons, Inc.
 Hoffer and et. al., 1999. Modern Systems Analysis and Design, 2 nd
Edition, Addison Wesley Longman, Inc.
 Gelinas et al, 1999. Accounting Information Systems, 4 th Edition,

South Western Publishing Co. USA.
 Boockholdt, 1999. Accounting Information Systems, 5th Edition,

Irwin/McGraw Hill.
 Jones Rama, 2003. Accounting Information System: A Business

Process Approach.
 Pressman, Rogers S., 2005. Software Engineering: A practitioner’s

approach.
 Whiten J.L; Bentley L.D; Dottman, K.C., 2000. System Analysis

and Design Methods.

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Accounting Information System Course Guide Book

Name of Department: Cooperatives

Total ETCTS ETCTS: 10

2WEEKs 2. Overview of Business Processes

2WEEKs 3. The System Development Process

2WEEKs 5. Transaction Cycles and Accounting

2WEEKs 6. Control and Audit of AIS

 A.Hall, 1998. Accounting Information Systems, 2nd Edition, West

 Moscove and et. al., 1997. Core concepts of Accounting Information

 Gelinas et al, 1999. Accounting Information Systems, 4 th Edition,

 Boockholdt, 1999. Accounting Information Systems, 5th Edition,

 Jones Rama, 2003. Accounting Information System: A Business

 Pressman, Rogers S., 2005. Software Engineering: A practitioner’s

 Whiten J.L; Bentley L.D; Dottman, K.C., 2000. System Analysis

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