A. Identity B. Course Description - SAP AIS I

  

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:

   Conceptual foundations 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.

  2. Brett Considine, Alison Parkes, Karin Olesen, Derek Speer, Michael Lee. May 2010. Accounting Information Systems : Understanding Business Processes ebook, 3rd Edition

D. Learning Process

  Strategy, N Wee Modes of Reference

  

Basic Competency Materials Sub Materials Indicators methods, Evaluation

o k Assignment s media

  1 I Students are able to Accounting

  1. What is an AIS Students should be able: Strategy: Discussion Chapter 1,2 describe the Information

  2. Why study AIS Questions and Quiz

   Distinguish between concepts of System, An

  3. The role of the AIS data and Problems accounting overview in the value chain Methods: information, discuss information systems

  4. Providing the characteristics Interactive information for of useful decision making information, and Media: PC,

  5. The AIS and LCD explain how to corporate strategy 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

  2 II Students are able to Overview of

  1. Information needs Strategy: Discussion Chapter 1,2  Explain the basic describe the business Business Process and Business

  Questions and Quiz activities companies process of an Activities engage in, the types Problems organization

  2. Business Process Methods: of decisions the must make, and the Interactive types of information

  Media: PC, they need to make LCD those decisions

   Identify the major internal and

  Strategy, N Wee Modes of Reference

  

Basic Competency Materials Sub Materials Indicators methods, Evaluation

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  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 Data Processing

  1. Transa Strategy: Discussion Chapter 1,2  Describe the four describe the business Cycle ction processing: The Questions and Quiz major steps in the process of an data processing cycle data processing Creating Financial organization (Data input, storage, Methods: Report with Excell cycle and the major ledgers, coding activities in each Interactive (Additional and techniques, CoA,

  Optional)  Describe the Journals) Media: PC, documents and

  2. Enterp LCD, procedure used in rise resource Software (Ms. an AIS to collect planning Excell) 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

  4 IV Students are able to Systems

  1. Data flow diagrams Strategy: Discussion Chapter 1,2  Prepare and use create the systems development and

  2. Business process Questions, Quiz data flow diagrams development and documentation management

  Problems & Case to understand, documentation techniques notation evaluate and design Methods: Study techniques

  Interactive information system  Prepare and use

  Media: PC, business process LCD, management

  N o Wee k Basic Competency Materials Sub Materials Indicators Strategy, methods, media Modes of Assignment Evaluation Reference s

  2. Database Systems

  (Ms. Access) Discussion Questions, Problems & Case Study

   Create a set of well structured tables to properly store data in a relational database  Perform simple queries using the Microsoft Access Strategy: Methods: Interactive Media: PC, LCD, Software

  1. Comprehensive Problem

  Relational Databases

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

  1,2

  Chapter Quiz

  Discussion Questions, Problems & Case Study

  Strategy: Methods: Interactive Media: PC, LCD, Software (Ms. Access)

  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

  3. Relational Databases

  1. Introduction to Databases

  notation Software (Ms. Visio dan Power Designer)

  Relational Databases

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

  1,2

  Chapter Quiz

  Discussion Questions, Problems & Case Study

  Strategy: Methods: Interactive Media: PC, LCD, Software (Ms. Visio)

  3. System s flowchart  Prepare and use flowcharts to understand, evaluate and design information system

  2. Progra m flowchart

  1. Docum ent flowchart

  Systems development and documentation techniques

  5 V Students are able to create the systems development and documentation techniques

  Case study 1,2

  Strategy, N Wee Modes of Reference

  

Basic Competency Materials Sub Materials Indicators methods, Evaluation

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  database

  8 VIII Midterm Examination

  9 IX Students are able to Control and

  1. Introduction to Strategy: Discussion Chapter 1,2  Explain basic explain the control accounting control and AIS Methods: Questions, Quiz control concepts and accounting information

  2. Overview of control and why computer Interactive Problems & information systems systems concepts Presentations control and security

  3. Control framework are important Media: PC,

  4. The internal LCD,  Compare and environment Software contrast the COBIT,

  5. Objectives setting (Ms. Visio) COSO and ERM

  6. Even identification control frameworks

  7. Risk assessment and  Decribe the major risk response elements in the

  8. Control activities internal

  9. Information and environment of a communication company

  10. Monitoring  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

  10 X Students are able to The Revenue

  1. Revenue cycle  Describe the basic Strategy: Discussion Chapter 1,2 document their Cycle: Sales to business activities Methods: Questions, Quiz business activities understanding of Cash Collections

  2. Information Interactive Problems & Case and related the revenue cycle processing

  Study information

  Strategy, N Wee Modes of Reference

  

Basic Competency Materials Sub Materials Indicators methods, Evaluation

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  and identify threats procedures processing Media: PC,

  3. Control objectives, operations LCD, threats, and performed in the Software procedure revenue cycle (Ms. Visio)

  4. Revenue cycle  Discuss the key information needs 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 The Expenditure

  1. Expenditure cycle Strategy: Discussion Chapter 1,2  Describe the basic document their Cycle: Purchasing business activities Methods: Questions, Quiz business activities understanding of to Cash

  2. Information Interactive Problems & Case and related the expenditure Disbursements processing

  Study information cycle and identify procedures processing Media: PC, threats

  3. Control objectives, LCD, operations threats, and performed in the Software procedure (Ms. Visio) expenditure cycle

  4. Expenditure cycle  Discuss the key information needs 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

  Strategy, N Wee Modes of Reference

  

Basic Competency Materials Sub Materials Indicators methods, Evaluation

o k Assignment s media

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

  12 XII Students are able to The Production

  1. Production cycle Strategy: Discussion Chapter 1,2  Describe the major document their Cycle business activities Methods: Questions, Quiz business activities understanding of

  2. Information and related Interactive Problems & Case the production processing Study information cycle and identify procedures Media: PC, processing threats

  3. Control objectives, LCD, operations threats, and Software performed in the procedure (Ms. Visio) production cycle

  4. Production cycle  Explain how a information needs 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

  13 XIII Students are able to The HRM/payroll

  1. Payroll cycle Strategy: Discussion Chapter 1,2  Describe the major explain the Cycle business activities Methods: Questions, Quiz business activities understanding of

  2. Information Interactive Problems & Case and related the HRM/payroll processing

  Study information cycle and identify procedures Media: PC, processing threats

  3. Control objectives, operations LCD, threats, and Software performed in the

  Strategy, N Wee Modes of Reference

  

Basic Competency Materials Sub Materials Indicators methods, Evaluation

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  procedure HRM/payroll cycle (Ms. Visio)

  4. Key decisions and  Identify major information needs 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

  14 XIV Students are able to General Ledger

  1. Revenue cycle  Describe the Strategy: Discussion Chapter 1,2 explain their and Reporting business activities Methods: Questions, Quiz information understanding of System

  2. Information Interactive Problems & Case processing the general ledger processing

  Study operations required and reporting procedures Media: PC, to update the system and identify

  3. Control objectives, LCD, general ledger and threats threats, and Software to produce other procedure reports for internal (Ms. Visio)

  4. Revenue cycle and external users information needs

   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

  Strategy, N Wee Modes of Reference

  

Basic Competency Materials Sub Materials Indicators methods, Evaluation

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   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 All topics Strategy: Comprehensive Discussion 1,2 present their final Methods: case study questions project Interactive Media: PC, LCD, Software (Ms. Visio)

  XVI FINAL EXAM

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