CIS-SYLLABUS Final Erma

REPUBLIC OF THE PHILIPPINES
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EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
AUDITING IN A CIS ENVIRONMENT- SYLLABUS
INFORMATION
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MISSION: Victory Elijah Christian College envisions a globally recognized Christian College for excellent
education and for increasing God-favored men and women with useful life skills.
VISION: To provide excellent education that is accessible to all and lay the groundwork for
useful life skills that encourages and motivates students to increase in wisdom, in stature, and
in favor with God and man.
MANDATE: “I am afraid that schools will prove to be great gates of hell unless they diligently
labor explaining the Holy Scriptures, engraving them in the hearts of youth, I advise no one to
place his child where the Scriptures do not reign paramount. Every institution in which man are
not increasing occupied with the Word of God must become corrupt.” (Martin Luther)
CORE VALUES
VALUE THE HOLY SCRIPTURES: Victory Elijah Christian College is committed to follow Jesus
Christ by inspiring students to a saving faith in Jesus Christ so that they become life-long
disciples through the study of God's revealed truth in the Bible.
PURSUE ACADEMIC EXCELLENCE: Through vibrant, creative, and student-centered

education, we empower all students to meet academic challenges; to teach a curriculum
founded on a Christian world view to establish a high academic standards and mature conduct.
Students are fastened in a positive learning environment with godly role models where
servanthood, teamwork, and leadership are promoted.
GIFTS DEVELOPMENT: We nurture the spiritual, academic, artistic, physical, and social gifts
of all students and unleash these gifts to further God's work in the world.
IMPACT THE WORLD: Raising up servant leaders to be lights of the world in all future
endeavours.
STEWARDSHIP OF RESOURCES: Being responsible for God given resources by maintaining

modern facilities and providing adequate faculty and staff compensation.
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INFORMATIONAUDITING IN A CIS ENVIRONMENT- SYLLABUS
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AUDITING IN A CIS ENVIRONMENT

Course Title: AUDITING IN A CIS ENVIRONMENT
No. of Units: 3 units
Course AUDITING IN A CIS ENVIRONMENT

Description:
Information technology affects the way auditors perform audit procedures.
Planning and performing audit procedures take into consideration the
accounting information system employed by the audit client, especially in
a computerized environment. This course exposes the learners to computer
controls and audit of the computer controls. It discusses information
technology related risks, security and control mechanisms and techniques
that may be employed to address the risks and the impact of the use of
information and communication technology in the audit of the entity’s
transactions cycles. Learners should be able to describe and apply
concepts pertaining to audit of a computerized environment, address audit
risks and apply appropriate audit tools, audit techniques and audit
procedures.
At the end of this course,

Learning
Outcomes:
the students should be able

to:
Knowledge
1. Know and explain the
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structure of an IT audit
transaction processing to
computerized information
systems environment.
3. Know and explain
the conceptual elements
of the audit process
including the internal
control
categories such as general
controls, application
controls, and financial data
integrity;
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3. Know and explain

the benefits, risks, and
audit issues related to IT
functions, outsourcing and
structure;
to:
Knowledge
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3. Know and explain
control
integrity;
3. Know and explain
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structure;
to:
Knowledge
3. Know and explain
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control
integrity;
3. Know and explain
structure;
At the end of this semester, the students should be able to:
Knowledge
1. Know and explain the structure of an IT audit.

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2. Know and explain the transaction processing to computerized
information system environment.
3. Know and explain the conceptual elements of the audit process

including the internal control categories such as general control,
application controls and financial data integrity;
4. Know and explain the benefits, risks and audit issues related to IT
functions, outsourcing and structure;
5. Know and explain the impacts of computer on accounting

systems.
Skills
1. Ability to recognize an electronic data processing system.
2. Audit planning and procedures applied in evaluating internal

control in a CIS environment.
3. Identify and analyze the effects of electronic commerce on the

audit of financial statements.
4. Be familiar with the controls and precautions required to ensure

the security of an organization’s computer facilities.
5. Be familiar with the key features of the five CAATTs.
Values
1. Discern the importance of control activities within a
computerized environment.
2. Develop independence of mental attitude in the performance of

the audit in a CIS environment.
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Course Outline & Timeframe

Week Topics
1-2  The Computer Environment.
3-4  Overview Of auditing
 Controls in a computerized information system

5-6
7
 Midterm Examination
8-9
 Auditing in a computerized Information System Environment
10-11  Transaction Processing And Financial reporting system environment
12-13  Computer Assisted Audit Tools and Technique
17  Final Presentation/ Output Presentation
18  Final Examination
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Auditing In a CIS Environment Learning Plan

ASSESSMENT
LEARNING OUTCOMES TOPIC METHODOLOGY OF LEARNING
OUTCOMES
To
• Classroom • Seatwork /
interaction Activities
 Orientation
• Interactive • Quizzes
familiarize Lecturing
• Cooperative
• Recitation
the students Learning

Structure
• Assignments
• Formative
with the • Discussion Assessment
vision,
mission,
goals and
objectives
of the
university,
college
and
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accountancy
department
 To orient
the students
with the
class
policies
To
familiarize
the students
with the
vision,
mission,
goals and
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objectives
of the
university,
college
and
accountancy
department
 To orient
the students
with the
class
policies
 To familiarize the students with
the vision, mission, goals and
objectives of the university,
college and accountancy
department.
 To orient the students with

the class policies
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To know
Chapter 1: The • Seatwork /
Computer Environment • Classroom Activities
1. The interaction
computerized • Quizzes
the unique system

2. Electronic
data processing
• Interactive
Lecturing • Recitation
characteristi
3. Unique • Cooperative • Assignments
characteristics of
specific EDP Learning
• Formative
systems Structure
cs
Assessment
4. Impact of
computers on
accountin g
of an
systems
5. Major types
of computer
fraud
electronic
data
processing
system

Understand
the impact
of
computers
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on
accounting
systems
 Find out
the major
types of
computer
fraud
 To know the unique
characteristics of an
electronic data
processing system
 Understand the
impact of computers
on accounting
systems
 Find out the major
types of computer
fraud
• Discussion
 Describe the various types of Classroom
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audits that organizations interaction  Seatwork
commission.  Activities
 State the role of the audit Chapter :2 Interactive
committee. Overview Of Lecturing
 Know the relationship between auditing
management assertions and • Cooperative
audit objectives. Learning
 Understand the concepts of
audit risk and its component Overview Structure
of Discussion
Auditing
1. Types • Assignments
of audits • Formative
Assessment
2. Audit
objectives
3.
Profession
al
judgment
Understand the auditor’s
responsibilities with respect to
4. Audit
internal control over EDP systems
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risk
Overview
of
Auditing
1. Types
of audits
2. Audit
objectives
3.
Profession
al
judgment
4. Audit
risk
 Types of audits
 Audit objectives
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 Professional
Judgement
 Audit Risk
Chapter 3
Control in the
Computerized
Information System
1. Overview of a system
of internal control
2. Editors
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responsibilities
3. Computer fraud
Understand the effects of computers Chapter 4: • Classroom • Seatwork /

on the audit process  Auditing in a interaction Activities
 Understand how audit CIS environment
planning is done in a CIS 1. Audit approaches • Interactive • Quizzes
environment Lecturing
 Understand the basic audit 2. Effects of computers on • Recitation
procedures applied in the audit process • Cooperative
evaluating the internal Learning • Assignments
control and substantive 3. Audit techniques using
Structure
testing in a CIS computers • Formative
environment Assessment
• Discussion
4. Electronic commerce –
 Be familiar with the
effect on the audit of
various audit techniques financial statements
using computers
 Be familiar with PAPS
1013, Electronic
Commerce – Effect on the
Audit of Financial
Statement s
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 Understand the Chapter 5 • Classroom
broad objectives Transaction processing and
of the three financial reporting system Interaction
transaction cycles overview
1. An overview of 
and the types of
transactions transaction processing
processed by each 2. Accounting records
of them. 3. Documentation
 Be familiar with Techniques
the documentation 4.Computer based
techniques used accounting system
for representing 5. Data coding schemes
manual and 6. the general ledger
computer based system
system. 7. The financial reporting
 Understand the system.
techniques used to
automate and
reengineer
accounting
information
system
• Classroom • Seatwork /
interaction Activities
• Interactive • Quizzes
Lecturing
• Recitation
• Cooperative
Learning • Assignments
Structure
• Formative
. Assessment
• Discussion
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a. Understand the nature and purpose of Chapter 5: Bonds Payable • Classroom • Seatwork /
a bond.  Definition of Bond interaction Activities
b. Identify the types of bond.  Features of a bond
c. Know the measurement of issue • Interactive • Quizzes
bonds payable.  Types of bonds Lecturing
d. Understand the concept of bond  Issuance of bonds at a • Recitation
premium and bond discount. premium or discount • Cooperative
 Initial and subsequent Learning • Assignments
e. Describe the methods of
amortizing bond premium and measurement of bonds Structure
payable • Formative
bond discount. Assessment
f. Apply the fair value option of  Bond issue cost • Discussion
measuring bonds payable.  Bond retirement of
maturity date
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INFORMATION INTERMEDIATE ACCOUNTING 2 - SYLLABUS
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 Treasury bonds
 Bond refunding
 Straight line and bond
outstanding method
 Fair value option of
measuring bonds
payable.
a. Understand the effective Chapter 6: Effective Interest • Classroom • Seatwork /
interest method of amortizing Method interaction Activities
bond premium and bond  Nominal interest rate
discount.  Effective interest rate • Interactive • Quizzes
b. Distinguish effective rate and  Effective amortization Lecturing
nominal rate of interest. of discount • Recitation
c. Know the computation of the  Effective amortization • Cooperative
market price or issue price of of premium Learning • Assignments
bonds payable.  Market price of bonds Structure
payable • Formative
 Computation of Assessment
• Discussion
effective interest
a. Define a financial instrument. Chapter 7: Compound • Classroom • Seatwork /
b. Describe a financial liability Financial Instrument interaction Activities
and an equity instrument.  Definition of financial
instrument • Interactive • Quizzes
c. Understand the nature of a
compound financial instrument.  Financial liability Lecturing
 Equity instrument • Recitation
d. Identify common forms of
compound financial instrument.  Compound financial • Cooperative
instrument Learning • Assignments
e. Know the accounting for a
 Accounting for Structure
compound financial instrument. • Formative
compound financial
instrument Assessment
• Discussion
 Bonds payable issued
with share warrants
 Original issuance of
convertible bonds
payable
 Payment of convertible
bonds payable at
maturity
a. Define a promissory note. Chapter 8: Note Payable • Classroom • Seatwork /
b. Know the initial measurement  Initial measurement of interaction Activities
of note payable. note payable
 Subsequent • Interactive • Quizzes
c. Understanding the subsequent
measurement of note payable at measurement of note Lecturing
payable • Recitation
amortized cost.
 Amortized cost of note • Cooperative
d. Understand the fair value payable • Assignments
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option of measuring note  Note payable issued Learning
payable. solely for cash Structure • Formative
e. Know the accounting for note  Interest – bearing note Assessment
payable issued solely for cash, payable issued for • Discussion
interest-bearing note payable. property
 Noninterest-bearing
note payable issued for
property
 Fair value option of
measuring note
payable
a. Understand the nature and Chapter 9: Debt Restructure • Classroom • Seatwork /

purpose of debt restructuring.  Definition of debt interaction Activities
b. Identify the types of debt restructure
restructuring.  Asset swap • Interactive • Quizzes
c. Know the accounting for an  Dacion en pago Lecturing
asset swap, equity swap and  Equity swap • Recitation
modification of terms of the old  Modification of terms • Cooperative
liability. Learning • Assignments
 Substantial
modification of terms Structure
• Formative
 Nonsubstantial Assessment
modification terms • Discussion
a. Define a lease under the new lease Chapter 10: Lessee • Classroom • Seatwork /
standard. Accounting (Basic interaction Activities
b. Know the optional the optional Principles)
application of operating lease on  Definition of lease • Interactive • Quizzes
the part of lessee.  Finance lease model- Lecturing
c. Recognize a right of use asset in lessee • Recitation
a finance lease.  Operating lease model- • Cooperative
lessee Learning • Assignments
d. Understand the measurement of
 Measurement of right Structure
a right of use asset. of use asset • Formative
e. Recognize a lease liability in a Assessment
 Measurement of lease • Discussion
finance lease. payments
f. Understand the measurement of  Components of lease
a lease liability in a finance payments
lease.  Implicit interest rate
 Incremental borrowing
rate
 Actual purchase of
underlying asset
 Disclosures-lessee
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a. Remeasure the lease liability in Chapter 11: Lessee • Classroom • Seatwork /

case of an extension option. Accounting (Other interaction Activities
b. Measure the lease liability accounting issues)
when lease contains variable  Extension option • Interactive • Quizzes
payments.  Variable payments Lecturing
c. Identify a lease modification  Lease modification – • Recitation
that is accounted for separate lease • Cooperative
separately.  Lease modification – Learning • Assignments
d. Know the recognition of a extension of term Structure
 Lease modification – • Formative
lease modification relating to Assessment
extension of lease term, decrease in scope • Discussion
decrease in scope of lease and  Lease modification –
change in rental
change in rental payment.
a. Understand lessor accounting in Chapter 12: Operating Lease- • Classroom • Seatwork /

contrast to lessee Lessor interaction Activities
accounting under the new  Definition of operating
lease standard. lease • Interactive • Quizzes
b. Define an operating lease and a  Definition of finance lease Lecturing
finance lease.  Criteria for finance lease • Recitation
c. Identify the criteria in  Accounting for operating • Cooperative
determining a finance lease on lease - lessor Learning • Assignments
the part of lessor. Structure
d. Know the recognition of an • Formative
Assessment
operating lease on the part of • Discussion
lessor.
a. Know the finance lease Chapter 13:Direct Financing • Classroom • Seatwork /
classification on the part of lessor. Lease - Lessor interaction Activities
b. Define a direct financing lease  Finance lease
from sales type lease. classification of lessor • Interactive • Quizzes
c. Understand gross investment  Gross investment in the Lecturing
and met investment in a direct lease • Recitation
financing lease.  Net investment in the lease • Cooperative
 Direct financing lease with Learning • Assignments
initial direct cost Structure
d. Recognize interest income in a
 Direct financing lease with • Formative
direct financing lease using the Assessment
residual value guarantee • Discussion
effective interest method.
 Direct financing lease with
unguaranteed residual
value
 Direct financing lease with
transfer of title to lessee
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a. Understand a sales type lease on Chapter 14: Sales Type • Classroom • Seatwork /
the part of lessor. Lease-Lessor interaction Activities
b. Define gross investment and net  Gross investment in the
investment in a sales type lease. lease • Interactive • Quizzes
c. Recognize profit on sale and  Net investment in the lease Lecturing
interest income in a sales type  Sales and cost of goods • Recitation
lease. sold • Cooperative
 Sales type lease with Learning • Assignments
residual value Structure
 Sales type lease with • Formative
initial direct cost Assessment
• Discussion
 Sales type lease with
bargain purchase option
 Actual sale of underlying
asset
 Disclosures for finance
lease - lessor
a. Define a sale and leaseback. Chapter 15: Sale and lease • Classroom • Seatwork /
b. Recognize a sale and back interaction Activities
leaseback on the part of the  Definition of sale and
lessee. leaseback • Interactive • Quizzes
c. Recognize a sale and  Sale price at fair value Lecturing
leaseback on the part of the  Sale price at above fair • Recitation
lessor. value • Cooperative
 Sale price at below fair Learning • Assignments
d. Know the recognition of a
value Structure
transfer of asset that is not a
 Measurement of lease • Formative
sale.
liability • Discussion Assessment
 Measurement of right of
use asset
 Gain or loss on right
transferred
a. Know the distinction between Chapter 16: Accounting for • Classroom • Seatwork /
accounting income and taxable income tax interaction Activities
income.  Accounting income
b. Distinguish permanent  Taxable income • Interactive • Quizzes
differences and temporary  Permanent and temporary Lecturing
differences between differences • Recitation
accounting income and taxable  Tax base • Cooperative
income  Deferred tax liability Learning • Assignments
c. Know the recognition and  Accounting income higher Structure
measurement of deferred tax than taxable income • Formative
asset and deferred tax liability. Assessment
 Deferred tax asset
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d. Know the recognition and  Taxable income higher • Discussion
measurement of current tax asset than accounting income
and current tax liability.
a. Understand postemployment Chapter 17: Post- • Classroom • Seatwork /

benefits employment Benefits interaction Activities
b. Distinguish defined  Definition of employees
contribution plan and defined benefits • Interactive • Quizzes
benefit plan.  Post-employment benefits Lecturing
c. Know the recognition of  Contributory and • Recitation
defined contribution plan. noncontributory plan • Cooperative
 Funded and unfunded plan Learning • Assignments
d. Identify the components of
defined benefit cost.  Defined contribution plan Structure
 Multiemployer plan • Formative
• Discussion Assessment
 Accounting for defined
contribution plan
 Accounting for defined
benefit plan
 Components of defined
benefit cost
 Current service cost
a. Understand the relationship Chapter 18: Defined benefit • Classroom • Seatwork /

between fair value of plan plan (accounting interaction Activities
assets and projected benefit procedures)
obligation.  Basic accounting • Interactive • Quizzes
b. Know the computation of consideration-FVPA and Lecturing
PBO • Recitation
employee benefit expense
 Prepared/accrued benefit • Cooperative
c. Recognize plan settlement cost
Learning • Assignments
d. Understand the treatment of  Settlement of plan
asset ceiling. Structure
 FVPA more than PBO – • Formative
surplus Assessment
• Discussion
 Asset ceiling
 Accounting and reporting by
retirement benefit plans
a. Identify short term employee Chapter 19: Other Employee • Classroom • Seatwork /
benefits. Benefits interaction Activities
b. Know the recognition and  Short-term employee
measurement of short-term benefits • Interactive • Quizzes
employment benefits.  Recognition and Lecturing
c. Identify other long-term measurement of short-term • Recitation
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employee benefits. employee benefits • Cooperative
d. Know the recognition and  Short term paid absences Learning • Assignments
measurement of other long  Profit sharing and bonus Structure
employee benefits plans • Formative
e. Know the recognition and  Recognition and • Discussion Assessment
measurement of termination measurement of profit
benefits. sharing and bonus plan
 Other long-term employee
benefits
 Recognition and
measurement of other
long-term employee
benefits
 Termination benefits
 Recognition and
measurement of
termination benefits
a. Know the elements of Chapter 20: Shareholders’ • Classroom • Seatwork /
shareholders’ equity and the Equity interaction Activities
equivalent IFRS term.  Concept or corporation
b. Distinguish ordinary share  Organization of a • Interactive • Quizzes
capital and preferences share corporation Lecturing
capital.  Articles of incorporation • Recitation
c. Know the recognition and and by laws • Cooperative
measurement of share capital.  Preincorporation Learning • Assignments
d. Understand the accounting subscription agreement Structure
 Components of corporation • Formative
treatment of share issuance Assessment
cost and cost of public offering of  Organization cost • Discussion
shares.  Elements of shareholders’
e. Know the recognition of a delinquent equity
subscription.  Legal capital
 Trust fund doctrine
 Accounting for share
capital
 Issuance of share capital for
noncash consideration
 Issuance of share capital
for services
a. Know the recognition and Chapter 21: Shareholders’ • Classroom • Seatwork /
measurement of treasury Equity (Treasury shares, interaction Activities
shares. rights issue, share split)
b. Understand the legal limitation in  Acquisition, reissuance and • Interactive • Quizzes
retirement of treasury
the acquisition of treasury shares Lecturing
shares. • Recitation
 Donated shares • Cooperative
c. Identify the typical
 Assessments on • Assignments
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capitalizations. shareholders Learning
d. Understand the recognition of  Recapitalization Structure • Formative
rights issue.  Rights issue Assessment
e. Measure the issuance of  Preference shares issued • Discussion
preference share with share with share warrants
warrants.
a. Define retained earnings. Chapter 22: Retained • Classroom • Seatwork /
b. Understand the legal limitation in Earnings (Dividends) interaction Activities
the declaration of dividends.  Unappropriated retained
earnings • Interactive • Quizzes
c. Identify the dividends out of
earnings.  Cash dividend Lecturing
 Property dividend • Recitation
d. Recognize and measure cash
dividends and share dividends.  Share dividend • Cooperative
 Liquidating dividend Learning • Assignments
 Dividend as an expense Structure
• Formative
• Discussion Assessment
a. Understand the purpose of the Chapter 23: Retained • Classroom • Seatwork /

appropriation of retained Earnings (Appropriations interaction Activities
earnings. and quasi -reorganization)
b. Identify the circumstances that  Statement of retained • Interactive • Quizzes
may require an appropriation of earnings Lecturing
retained earnings.  Statement of changes in • Recitation
equity • Cooperative
c. Identify the items affecting
 Components of • Assignments
directly retained earnings. Learning
comprehensive income
d. Know the conditions for a Structure
 Quasip-reorganization • Formative
quasi-reorganization. Assessment
e. To be able to prepare a statement • Discussion
of changes in equity.
a. Define a share-based compensation Chapter 24: Share-based • Classroom • Seatwork /

plan. compensation (share interaction Activities
b. Understand the recognition and options)
measurement of share options.  Share-based compensation • Interactive • Quizzes
plan Lecturing
c. Distinguish the fair value
method and intrinsic value  Equity settled share-based • Recitation
compensation • Cooperative
method of measuring share
options.  Cash settled share-based Learning • Assignments
compensation
d. Know the recognition of an Structure
 Share options • Formative
acceleration of vesting. Assessment
 Measuring of share options • Discussion
e. Know the accounting treatment of
modification of vesting  Fair value of share option
conditions of share options.  Intrinsic value of share
option
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 Recognition of
compensation expense
 Acceleration of vesting
 Subsidiary employees
granted rights to the equity
instrument of parent
a. Understand a cash settled Chapter 25: Share-based • Classroom • Seatwork /

share-based payment compensation (share interaction Activities
transaction. appreciation right)
b. Define a share appreciation  Cash settled share-based • Interactive • Quizzes
payment transaction Lecturing
right.
c. Know the recognition and  Share appreciation right • Recitation
measurement of share  Measurement of • Cooperative
compensation Learning • Assignments
appreciation right.
 Recognition of
d. Account for the share-based Structure
compensation • Formative
transaction with cash Assessment
 Cash and share alternative • Discussion
alternative and share
alternative.
e. Account for a modification from cash
settled share-based
payment to equity settled
share-based payment
COURSE REQUIREMENTS
1. Attendance
2. Recitation
3. Quizzes/Assignments
4. Examinations
GRADING SYSTEM
1. Character (Attendance and Conduct) 10%
2. Recitation 20%
3. Quizzes 30%
4. Examination 40%
TOTAL 100%
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INTERMEDIATE ACCOUNTING II REFERENCES
Kieso, D., Weygandt, J., and Warfield, W., Intermediate Accounting, John Wiley& Sons,
13th Edition, 2010.
Valix, Conrado T., Valix Christian M., Peralta Jose F., Intermediate Accounting Volume 2, 2019
Griffin, Michael P., Intermediate Accounting 2: a Quick Study Laminated Reference Guide
Intermediate Accounting, Volume 2, 17th Edition, Donald E. Kieso, Jerry J. Weygandt, Terry D.
Warfield. April 2019
https://www.bucks.edu/academics/courses/syllabus/index.php?lookup=ACCT201
1BHF l5

CIS-SYLLABUS Final Erma

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REPUBLIC OF THE PHILIPPINES

PURSUE ACADEMIC EXCELLENCE: Through vibrant, creative, and student-centered

STEWARDSHIP OF RESOURCES: Being responsible for God given resources by maintaining

AUDITING IN A CIS ENVIRONMENT

No. of Units: 3 units

Course AUDITING IN A CIS ENVIRONMENT

At the end of this course,

the students should be able

3. Know and explain

functions, outsourcing and

the conceptual elements

1. Know and explain the structure of an IT audit.

3. Know and explain the conceptual elements of the audit process

5. Know and explain the impacts of computer on accounting

2. Audit planning and procedures applied in evaluating internal

3. Identify and analyze the effects of electronic commerce on the

4. Be familiar with the controls and precautions required to ensure

5. Be familiar with the key features of the five CAATTs.

2. Develop independence of mental attitude in the performance of

Course Outline & Timeframe

1-2  The Computer Environment.

3-4  Overview Of auditing

 Controls in a computerized information system

10-11  Transaction Processing And Financial reporting system environment

12-13  Computer Assisted Audit Tools and Technique

17  Final Presentation/ Output Presentation

Auditing In a CIS Environment Learning Plan

the students Learning

with the • Discussion Assessment

 To orient the students with

the unique system

 Describe the various types of Classroom

Understand the effects of computers Chapter 4: • Classroom • Seatwork /

a. Understand the nature and Chapter 9: Debt Restructure • Classroom • Seatwork /

a. Remeasure the lease liability in Chapter 11: Lessee • Classroom • Seatwork /

a. Understand lessor accounting in Chapter 12: Operating Lease- • Classroom • Seatwork /

a. Understand postemployment Chapter 17: Post- • Classroom • Seatwork /

a. Understand the relationship Chapter 18: Defined benefit • Classroom • Seatwork /

a. Understand the purpose of the Chapter 23: Retained • Classroom • Seatwork /

a. Define a share-based compensation Chapter 24: Share-based • Classroom • Seatwork /

a. Understand a cash settled Chapter 25: Share-based • Classroom • Seatwork /

INTERMEDIATE ACCOUNTING II REFERENCES

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