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DIPOLOG MEDICAL CENTER COLLEGE FOUNDATION

Sta. Filomena, Dipolog City

SCHOOL OF BUSINESS AND ACCOUNTANCY
SCOPE AND SEQUENCE

PHILOSOPHY OF DMC-CFI EDUCATION

Dipolog Medical Center College Foundation, Inc. maintains that full development of a person’s
potentials depends largely on the nature, level and suitability of stimuli and the challenges he encounter
in daily life. The role of DMCCFI as institution is such that it serves as a rich interactive environment
where the student is continually encouraged, motivated, and more importantly, challenged to produce
the optimal use of his innate and acquired skills.

SCHOOL VISION

Our vision is to be a leading educational institution, highly regarded for our commitment to
students; distinguished for excellence in instruction as responsive to the communities we serve.

SCHOOL MISSION

Guided by our vision, Dipolog Medical Center College Foundation will become a premier
educational institution through: quest for excellence, academic and professional competence, advance
in information technology, community involvement, working partnership, global perspective and over-
all learning experience.

GENERAL OBJECTIVES OF SCHOOL OF BUSINESS AND ACCOUNTANCY

The DMC College Foundation School of Business and Accountancy has the following
objectives:
1. To mold all students to become computer literate, socially responsible, globally aware,
analytical, and reasonable decision-making individuals who are competent in interpersonal, oral
and written communication skills.
2. To produce graduates who are well-versed in the fundamental economic and business
principles, as well as the practical application of those principles in the simulated business
setting.
3. To design our educational programs in ways that prepares students or leadership roles in the
dynamic, domestic and global.
4. To deliver business professional who will be perceived not just business managers but leaders in
the society.
5. To constantly update the curricula of the different programs to prepare students to adapt to the
rapidly changing technology and to recognize diversity in the work place.
6. TO ensure that faculty members are responsible, committed and qualified in their respective
fields or profession.
7. To promote among the faculty members integrity, professionalism and compliance to the latest
trends, standards and developments in their chosen field of expertise.
8. To emphasize social responsibility as one of the business cores in nurturing well-rounded
business professionals of the future.
DIPOLOG MEDICAL CENTER COLLEGE FOUNDATION
Sta. Filomena, Dipolog City

COURSE CODE : ACCY IT 2
COURSE TITLE : ACCOUNTING INFORMATION SYSTEM
CREDIT UNIT : 3 units
LECTURE HOUR PER WEEK : 3 hours

I. COURSE DESCRIPTION
Accounting Information Systems (AIS) introduces students to the systems that underlie
bookkeeping, accounting, financial reporting, tax reporting and auditing in all business firms. Such
systems are increasingly complex and in a continual state of flux do to rapidly changing technologies
and security risks. In this course, the students learn about the development standards and practices
for accounting information systems and gain hands-on experience in, the use of electronic
spreadsheet software for advance business analysis, and to gain hands-on experience with
commercial accounting software package.

II. COURSE OBJECTIVES
At the end of this course, students must be able to:
1. Enumerate the advantages or disadvantages of using Computerized system.
2. Discuss the issues of using computerized system.
3. Express about the development standards and practices for accounting information systems
4. Illustrate and explain the different transaction cycles.
5. Gain hands-on experience in, the use of electronic spreadsheet software for advanced
business analysis.
6. Gain hands-on experience with a commercial accounting software package.

III. METHODOLOGY
Oral reporting, interactive discussions, post-tests and oral recitations.

IV. MEDIUM OF INSTRUCTION
English, Filipino and Bisaya are the medium of instructions of this course.

V. COURSE OUTLINE TIME FRAME

1. Orientation Week 1
1.1 Review of DMCCFI Philosophy of Education
1.2 Overview of the course description, citing significance
And integration in the context of DMCCFI Philosphy
Of education

2. Introduction to Accounting Information Systems Week 2
2.1 Review of manual accounting systems
2.2 Traditional AIS
2.3 The role of the AIS in the value chain
2.4 Data Concepts
2.5 Business system design
2.6 Information Systems within a firm
2.7 The AIS and corporate strategy
DIPOLOG MEDICAL CENTER COLLEGE FOUNDATION
Sta. Filomena, Dipolog City

2.8 Information technology and business strategy
2.9 Accountants as systems-oriented professionals

3. The Business Environment and the AIS Week 3
3.1 Business firms as systems
3.2 Organizational structures in business firms
3.3 Operational systems

4. Computer-based transaction processing Week 4
4.1 Data input (on-line and off-line)
4.2 Data processing (periodic, real-time, direct updating, sequential updating, indexed
sequential, randomization, alternative processing approaches, coding)
4.3 Data output

PRELIMINARY EXAMINATION Week 4

5. Risk Exposures and the Internal Control Structure Week 5
5.1 Types of risks
5.2 Computer crimes
5.3 Control Objectives
5.4 Internal and system controls
5.5 Frameworks for internal control
5.6 Specific internal control
5.7 Control issues
5.8 The control environment
5.9 Risk Assessment
5.10 Risk exposures
5.11 Probability and consequences of loss
5.12 Preventive, detective and corrective strategies
5.13 Control Activities

6. General controls and application controls Week 6
 Principles of a reliable system
 Control classifications
 General controls
 Application Controls

7. Managing the Security of Information Week 7
 Control over data integrity, privacy
 Importance of information security
 Principles of information security
 Best approaches to implementing information security
 Trade-off between cost of security and amount of security

MIDTERM EXAMINATION Week 8
DIPOLOG MEDICAL CENTER COLLEGE FOUNDATION
Sta. Filomena, Dipolog City

8. The Revenue Cycle Week 9
8.1 Revenue cycle business activities
8.2 Objectives of the revenue cycle activities
8.3 Data input, data processing, information output
8.4 Revenue cycle risk exposures, general controls and application controls
8.5 Web-security procedures

9. Expenditure Cycle Week 11
9.1 Purchasing and cash disbursements
9.2 Fixed assets acquisition
9.3 Expenditure cycle business activities
9.4 Objectives of the expenditure cycle activities
9.5 Data input, data processing, information output
9.6 Expenditure cycle risk exposures, general controls, and application controls
9.7 Web-security procedures

SEMIFINAL EXAMINATION Week 12

10. The Human resources (HR) and Payroll Cycle Week 13
10.1 HR and Payroll cycle business activities
10.2 Objectives of the HR and Payroll cycle activities
10.3 Data input, data processing, information output
10.4 HR and Payroll cycle risk exposures, general controls and application controls
10.5 Web-security procedures

11. Accounting system design issues Week 14
11.1 System acquisition
11.2 Basic flowcharting techniques/systems
11.3 File processing
11.4 Master files
11.5 Transaction files
11.6 Periodic reporting
11.7 Problems with traditional approach

FINAL EXAMINATION Week 15

VI. REFERENCES
A. Internet

VII. EVALUATION PROCEDURES
CLASS PARTICIPATION/ QUIZZES 40%
ATTENDANCE 10%
PROJECTS/ ASSIGNMENTS 10%
MAJOR EXAMINATION 40%
TOTAL 100%
DIPOLOG MEDICAL CENTER COLLEGE FOUNDATION
Sta. Filomena, Dipolog City

DATE REVISED: January 2016

PREPARED BY: Gina Lou M. Cacho, CPA

CHECKED BY: MRS. RACHELL-ANN B. BULJATIN, CPA
OIC-Dean, School of Business and Accountancy

APPROVED BY: Dr. DINO JOEY L. CORDOVA
Dean of Instruction/ VP for Academic Affairs