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EAC 3214 Accounting Information Systems


Course Description

Covers the principles involved in establishing an accounting information system. Includes source documents, internal controls and the interfaces needed for managerial control of the business. Studies the integration of managerial accounting information needs with the design and implementation of systems.

Course Objectives

After completing this course, students will

  • Have explored
    • Information system concepts
    • The role and purpose of the AIS
    • The role of professionalism and ethics
    • Auditing and evaluating the AIS
  • Be able to explain
    • The role of XBRL
    • E-business and Enterprise Resource Planning Systems
    • The role of AIS in accounting career planning
  • Be able to discuss
    • Transaction processing in the AIS
    • Business process management
    • Decision-making models and knowledge management
    • Computer crime and IT security
  • Have practice at
    • Flowcharting
    • Data flow diagramming
    • REAL modeling
  • Be able to analyze
    • The requirements of an AIS
    • Internal controls for an AIS
    • The business processes as captured by the AIS

Week 1


Lecture: Introduction and Course Overview
Lecture: Introduction to the Basic Concepts of Accounting Information System (AIS)

Outcomes

After completing this lecture, students will be able to

  • Define accounting information systems
  • Explain the structure of most accounting information systems
  • Discuss how AIS supports the FASB conceptual framework
  • Compare and contrast AIS with other areas of study in accounting
  • Locate and evaluate information sources on accounting information systems
  • Distinguish between accounting and bookkeeping
  • Name the steps in the accounting cycle
  • Identify common internal controls
  • Describe common chart of accounts coding systems
  • Analyze the role of human judgment in IT

Week 2


Lecture: Professionalism, Ethics, and Internal Controls

Outcomes

After completing this lecture, students will be able to

  • List the characteristics of a professional
  • Explain how they apply to accounting
  • Define ethics
  • Discuss various models/schools of ethical decision making
  • Explain and apply the professional ethical codes of various professional accounting organizations
  • Explain how to resolve ethical dilemmas
  • Give examples of recent ethical cases in accounting
  • Define internal control and explain its importance in the accounting information system
  • Explain the basic purposes of internal control
  • Describe and give examples of various kinds of risk exposures
  • Conduct a comprehensive risk assessment
  • Summarize and explain the importance of the COSO documents on internal control
  • Critique existing internal control systems and design effective internal controls

Week 3


Lecture: Documentation Techniques: Flowcharting
Lecture: Documentation Techniques: Data Flow Diagramming (DFD)
Lecture: Documentation Techniques: REAL Modeling

Outcomes

After completing this lecture, students will be able to

  • List and discuss the purpose and use of flowcharts
  • Explain the basic parts of and design considerations common to all types of flowcharts
  • Identify and describe common symbols and IT tools used in flowcharting
  • Discuss ways flowcharts impact the design, implementation, and evaluation of the AIS
  • Create a risk/control matrix
  • Create and interpret systems and document flowcharts
  • Explain the symbols and design considerations associated with DFDs
  • Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in AIS
  • Discuss ways DFDs are used in AIS work
  • Construct a leveled set of DFDs
  • Design normalized database tables from a DFD
  • Compare and contrast view-driven and event-driven accounting information systems
  • Use REAL modeling to represent an event-driven AIS
  • Use a REAL model to design a relational database for an event-driven AIS

Week 4


Lecture: Information Systems Concepts
Lecture: eXtensible Business Reporting Language (XBRL)
Lecture: E-Business and Enterprise Resource Planning Systems

Outcomes

After completing this lecture, students will be able to

  • List in order and explain systems development life cycle steps
  • Explain advantages and disadvantages of using the SDLC
  • Apply the SDLC in accounting contexts
  • List and discuss the levels of the capability maturity model
  • Classify organizations’ processes according to the CMM
  • Explain factors managers should consider when choosing IT for an AIS
  • Define key XBRL terms
  • Explain the history and structure of XBRL
  • Discuss ways XBRL can benefit organizations
  • Identify software tools for creating XBRL-tagged documents
  • Discuss internal control issues for XBRL
  • Define and discuss the difference between e-business, and brick and mortar businesses
  • Name the major forms of e-business and what they do
  • Define an ERP system and why are they important
  • Give examples and causes of ERP system failures
  • Discuss the steps associated with successful ERP implementations
  • Explain the role of application service providers in e-business

Week 5


Lecture: The Sales Collection and the Acquisition Payment Processes

Outcomes

After completing this lecture, students will be able to

  • Explain the elements of Porter’s value chain
  • Explain the role and purpose of the sales/collection process
  • List and discuss, in order, the steps in the process
  • Identify and describe documents commonly used in the process
  • Suggest and evaluate internal controls associated with sales/collection activities
  • Explain how information technology can make the sales/collection process more effective and efficient
  • Create and interpret systems documents related to sales and collections
  • Explain the role and purpose of the acquisition/payment process
  • List and discuss, in order, the steps in the process
  • Identify and describe documents commonly used in the process
  • Suggest and evaluate internal controls associated with it
  • Explain the role of information technology in the process
  • Create and interpret systems documents

Week 6


Lecture: Other Business Processes and Business Process Management

Outcomes

After completing this lecture, students will be able to

  • Explain the purpose and nature of the conversion, financing, and human resource business processes
  • Compare and contrast job order and process production systems and explain how they are reflected in the AIS
  • Identify and describe common transactions associated with the financing business process
  • Identify and describe the forms used in payroll processing
  • Identify and discuss risks associated with each business process
  • Identify and critique internal controls for each risk
  • Prepare and critique systems documents for each process
  • Explain what business process management is and how it is related to your study of accounting information systems
  • List and discuss some basic principles of business process management
  • Identify and describe tools and techniques commonly used in managing business processes
  • Apply the basic principles, tools, and techniques in diverse organizational contexts

Week 7


Lecture: Computer Crime and Security, Decision-Making Models, and Knowledge Management

Outcomes

After completing this lecture, students will be able to

  • Explain Carter’s taxonomy of computer crime
  • Identify and describe business risks and threats to information systems
  • Name and describe common types of computer criminals
  • Discuss ways to prevent and detect computer crime
  • Explain COBIT’s information criteria and accountability framework
  • Explain how COBIT can be used to strengthen internal controls against computer crime
  • Discuss and give examples of the concept of information overload, including causes, symptoms, and countermeasures
  • Explain the nature of decision models and knowledge management
  • Explain why those two topics are important in the study of accounting information systems
  • Describe and apply decision-making models, including Wolcott and Lynch’s Steps for Better Thinking
  • Develop a personal strategy for making decisions and managing knowledge, including available information technology and other resources

Week 8


Lecture: Professional Certification and Career Planning, and Auditing and Evaluating the AIS

Outcomes

After completing this lecture, students will be able to

  • Describe the process for obtaining various accounting certifications
  • Explain associated career options
  • Discuss your personal career plan and certifications that align with it
  • Describe the various kinds of audits
  • Explain the AICPA’s ten generally accepted auditing standards (GAAS)
  • Discuss the basic steps of a financial statement audit
  • Explain the connection between auditing and AIS

The course description, objectives and learning outcomes are subject to change without notice based on enhancements made to the course. November 2013