INTERNATIONAL BUSINESS ACCOUNTING

FACULTY OF BUSINESS AND ECONOMICS

PETRA CHRISTIAN UNIVERSITY

SEMESTER STUDY PLAN (RPS)

1 Course Name Accounting Information 7 Teaching Coordinator

Systems
2 Course Code IA4126 8 Lecturer Josua Tarigan, PhD, CMA
3 Credit/Semester 3SKS /5 9 Class Schedule Friday 14:00-17:00
4 Course Type Compulsory
(Compulsory/Elective)
5 Pre-requisite -
6 Teaching Media □offline
□hibrid
√□online
10 Course Description This course gives understanding of
accounting information systems, and
business process, internal control and
control activities. Sub systems covered
included revenue cycle, expenditure
cycle, production cycle, human resource
and payroll, general ledger and reporting
system and how to apply the control to
each cycle’s threats. In addition, the
course will covers documentation

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 techniques and introduction to
accounting software. In corporate level,
course will introduce the linkage and
application of information technology in
business and aligned with strategy and
how to manage the information systems
11 Course Objective Upon successful completion of this
course, the students should have:
 Knowledge of accounting
information systems
 Skills to document the systems with
flowchart and DFD by using Visio
software
 Skills to analyze accounting
information systems
 Skills to identify threat and suggest
controls to mitigate the risks
 Knowledge of application of IT in
business

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12. Course Objectives and the relation with Learning Outcomes

Course Objectives (CO) Assessment Weigh Learning Outcomes (LO)

CO CO Details CO Indicators Method t Relatio LO Indicators
Code (Assignment/ n with
Measurement/ LO (IK)
Marking/
Evaluation)
CO1 Students able to explain Students able to explain conceptual foundations Individual 25% AK06.01 Able to explain the
conceptual foundations of of Accounting Information Systems Assignment basic concepts of
Accounting Information Students able to explain conceptual foundations information systems
Systems & controls. of controls Mid Exam 25% and data intelligence
CO2 Students able to explain and Students able to explain and apply Accounting Group Assignment 25% AK08.01 Able to explain with
apply Accounting Information Information Systems Applications including Final Exam 25% logical, critical,
Systems Applications documentations systematic and
(Cycles) and Developments Students able to explain Accounting Information innovative related
Systems Developments business problems
and accounting
solutions

13. Related Course (only for Capstone Course Unit)

14. Course Objectives Assessment Plan

Course Course Objectives Weighted Mark

Objectives Individual Assignment & Group Assignment Mid-Exam Final-Exam Total
Class Discussion
CO1 15% 25% 40%
CO2 10 25% 25% 60%

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15. Weekly Study Plan
Meeting CO CO Indicator Topic Sub-Topic Teaching Assessment Reference
Method Method
1 CO 1 Students able to explain Accounting Data and information; Lecturing & Mid Exam; 1
conceptual foundations of Information Systems: Decisions an Class Individual
Accounting Information An Overview organization makes; Discussion Assignment &
Systems How an AIS adds value Class
to an organization Discussion

2 CO 1 Students able to explain Computer Fraud & Explain the threats; Lecturing & Mid Exam; 1,2
conceptual foundations of Abuse Techniques auditor’s responsibility Class Individual
controls to prevent & detect Discussion Assignment &
fraud; social Class
engineering techniques; Discussion
different types of
malware
3 CO 1 Students able to explain Control and control concepts; Lecturing & Mid Exam; 1
conceptual foundations of Accounting COBIT, COSO, and Class Individual
controls Information Systems ERM frameworks; Discussion Assignment &
control objectives Class
Discussion

4 CO 1 Students able to explain Controls for Four principles in the Lecturing & Mid Exam; 1
conceptual foundations of Information Security Trust Services Class Individual
controls Framework; preventive, Discussion Assignment &
detective, and Class
corrective controls; Discussion
How virtualization,
cloud computing, and
the Internet of Things
affect IS

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5 CO1 Students able to explain Confidentiality & Input, processing, and Lecturing & Mid Exam; 1
conceptual foundations of Integrity Concept output controls; Class Individual
controls Generally Accepted Discussion Assignment &
Privacy Principles; Class
Availability Controls Discussion

6 CO1 Students able to explain Auditing Computer- major steps in the audit Lecturing & Mid Exam; 1
conceptual foundations of Based Information process; 6 objectives of Class Individual
controls Systems an information system Discussion Assignment &
audit; computer audit Class
software; Discussion

7 CO1 Mid Exam 1,2

8 CO2 Students able to explain Systems Data flow diagrams Lecturing & Final Exam; 1
and apply Accounting Documentation (DFD) to understand, Class Assignment;
Information Systems Techniques evaluate, and document Discussion Individual
Applications including information systems Assignment &
documentations Class
Discussion
9 CO2 Students able to explain Systems Flowcharts to Lecturing & Final Exam; 1
and apply Accounting Documentation understand, evaluate, Class Assignment;
Information Systems Techniques and document Discussion Individual
Applications including information systems Assignment &
documentations Class
Discussion
10 CO2 Students able to explain Revenue Cycle Threat and control in Lecturing & Final Exam; 1
and apply Accounting Sales order entry Class Assignment;
Information Systems process; shipping Discussion Individual
Applications including process; billing process; Assignment &
documentations cash collections process Class
Discussion
11 CO2 Students able to explain Expenditure Cycle Threat and control in Lecturing & Final Exam; 1
and apply Accounting Order Goods; Class Assignment;
Information Systems Receiving; Cash Discussion Individual

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 Applications including Disbursements; Assignment &
documentations Class
Discussion
12 CO2 Students able to explain Production Cycle & Threat and control in Lecturing & Final Exam; 1
and apply Accounting Payroll Cycle Product Design; Class Assignment;
Information Systems Production Operations; Discussion Individual
Applications including Payroll process Assignment &
documentations Class
Discussion
13 CO2 Students able to explain SDLC & Development Introduction to Systems Lecturing & Final Exam; 1
and apply Accounting Strategy Development and Class Assignment;
Information Systems Systems Analysis; AIS Discussion Individual
Developments Development Assignment &
Strategies; Systems Class
Design, Discussion
Implementation, and
Operation
14 CO2 Students able to explain Apply Accounting Data flow diagrams Lecturing & Final Exam; 1
and apply Accounting Information Systems (DFD) in Revenue Class Assignment;
Information Systems Applications (Cycles) Cycle; Expenditure Discussion Individual
Applications into DFD Design Cycle; Production Assignment &
Cycle; Payroll Cycle Class
Discussion
15 CO2 Students able to explain Apply Accounting Flowchart in Revenue Lecturing & Final Exam; 1
and apply Accounting Information Systems Cycle; Expenditure Class Assignment;
Information Systems Applications (Cycles) Cycle; Production Discussion Individual
Applications into Flowchart Design Cycle; Payroll Cycle Assignment &
Class
Discussion
16 CO2 Final Exam 1

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16. Evaluation System:
Students will be deemed to pass the subject if they reach “Developing” stages. It means, student has a knowledge of accounting information systems,
skills to document the systems with flowchart and DFD by using Visio software, skills to analyze accounting information systems, skills to identify
threat and suggest controls to mitigate the risks, and knowledge of application of IT in business.

17. Grading Rubric

CO Performance 1. Beginning (0-55) 2. Developing (56- 3. Proficient (69- 4. Exemplary (86-
Indicator 68) 85) 100)
CO1 Students able to explain Students has failed to explain Students able to explain the Students able to explain Students able to explain the
conceptual foundations the relationship concepts concepts of data only the concepts of data and relationship concepts among
of Accounting among of data, information, information of data, information, decisions
Information Systems decisions and value added and value added
Students able to explain Students failed to explain Students able to explain the Students able to explain Students able to explain
conceptual foundations Computer Fraud, Control for concept of Computer Fraud the concept of Computer Computer Fraud, Control for
of controls Accounting Information Fraud and Control for Accounting Information
Systems and Auditing Accounting Information Systems and Auditing
Computer-Based Information Systems Computer-Based Information
Systems Systems
CO2 Students able to explain Students failed to apply Students able to explain Students able to explain Students able to explain and
and apply Accounting Accounting Information Accounting Information and apply Accounting apply Accounting Information
Information Systems Systems Applications Systems Applications Information Systems Systems Applications
Applications including including documentations for including documentations Applications including one including documentations for
documentations both techniques (DFD & of documentations both techniques (DFD &
Flowchart) techniques (DFD & Flowchart)
Flowchart)
Students able to explain Students failed to explain Students able to explain only Students able to explain Students able to explain all
Accounting Accounting Information one stages Accounting only two stages stages Accounting
Information Systems Systems Developments Information Systems Accounting Information Information Systems
Developments Developments stages Systems Developments Developments

18. Reference Book:

Accounting Information Systems, 14th (2018), Romney, Marshall B. & Steinbart, Paul John, Prentice Hall

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Association of Certified Fraud Examiners (ACFE) website, www.acfe.com

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