ADMAS UNIVERSITY

FACULTY OF BUSINESS
DEPARTMENT OF ACCOUNTING AND
FINANCE
COURSE OUTLINE
Course Title Accounting Information System
Course code AcFn 3112
Credit Hours 3
Prerequisite Fundamentals of Accounting II and Fundamentals of information system
Program BA Degree in Accounting and Finance
Academic Year
Instructor Name
Course Coordinator
Course Description To be successful in pursuing an accounting carrier, graduates must possess basic
knowledge of computer based information systems and their role in performing
DRAFT

the accounting function in contemporary business organizations. To this end, the

course is designed to help graduates gain an appreciation and working knowledge
of how ICT is applied to business functions in general and the accounting function
in particular. Accordingly, the courses will discuss the following topics-overview
of AIS, E-business/ Commerce, database systems and data modeling, system
development process and computer based information system control. .
Course Objective Up on the completion of this course, students shall be able to:
 understand the business activities and decisions performed in the major
business cycles; including the collection and processing of data about those
business activities;
 appreciate the use of ICT developments in general and e-business/e-
commerce technology in particular in the accounting information system of
modern business;
 understand fundamental concepts of database technology and data
modeling and their effect on AIS;
 develop accounting information system
 implement accounting information system
 maintain accounting information system;
 Understand relational data base
 Design Data Base
 identify threats to accounting information system and recommend internal
control considerations;

Course Contents
Chapte Topic Time
r Allotted

DRAFT
1 Accounting Information System: An overview 4hrs.

1.1. Introduction: What and Why AIS

1.2. Role of AIS in Value Chain
1.3. Business Activities, Decisions, information Needs
1.4. Transaction Processing.
2 Overview of ICT for AIS 8hrs

2.1. Business Process and events

2.2. Identifying events in Business Process
2.3. Organizing data in an AIS
2.4. Type of file and data
2.5. Events and activities
2.6. Transaction cycles and accounting application (the revenue cycle,
Expenditure cycle , etc) DRAFT

3 The System Development Process 12hrs

3.1. Introduction to system Development

3.2. Problem analysis and BPR
3.3. System Development and Documentation techniques
3.4. AIS Development Strategies
3.5. AIS Development processes
3.6. System Design, Implementation, Operation and Maintenance
4 Relational Database, Data Modeling and Data Base Design 12hrs

4.1. Data Base Design Process

4.2.Entity relationships Diagram
4.3.The REA Data Model
4.4.The REA Diagram for a transaction cycle
4.5.Implementing REA Diagram in RDBMS
4.6.Integrating REA Diagram across cycles
5 Control and Audit of AIS 8hrs

5.1.Overview of Control and AIS

5.2.Overview of Computer Based Information System Control
5.3.Overview of Computer Fraud and Security
5.4.Overview of Auditing of Computer Based IS
6 Overview of ICT for AIS 4
 6.1.Overview of ICT
6.2.Overview of E-business/ E-Commerce
6.3.Infrastructure for E-business
Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a
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 a proper
assessment is given. He/she is also responsible to give feedback for each
assessment
Roles of the students The success of this course depends on the students‟ individual and
collective 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
DRAFT

understanding. Copying the works of others is considered as serious offence

and leads to disciplinary actions

Teaching & Learning Methods


 Lectures  Guest Lecturing
 Group Discussion  Presentations
 Question & Answers  Term Paper

Assessment Methods