Desired Learning Outcomes (DLOs)
1. Appreciate the complex, dynamic
environment in which accounting
is practiced
2. Know the AIS and its relationship
to the orga nization's business
processes
3. Recognize how information is
used for different types of
decisions and at various levels in
the organization
4. Recognize how the information
system supports the
management function
5. Recognize the accountant's role
in relation to the current
environment for the AIS
1. Describe enterprise systems and
enterprise resource planning
systems
2. Explain the organization value
chain
3. Describe the relationship of the
organization value chain and an
enterprise system
4. Illustrate the value of systems
integration
5. Describe how an enterprise
system supports major business
event processes
6. Enumerate the pros and cons of
implementing enterprise systems
1. Appreciate the possible changes
to organizational processes
2. Understand the major
approaches used to transfer
electronic data during business
events processing
3. Understand the complexities
surrounding electronic data
interchange
4. Appreciate the business
advantages gained through
effective use of electronic
business
1. Read and evaluate data flow
diagrams
2. Read and evaluate systems
flowcharts
3. Prepare data flow diagrams from
a narrative
4. Prepare systems flowcharts from
a narrative
1. Describe the limitations of
traditional application
approaches to managing data
2. Analyze the advantages gained
by using the database approach
Course Content/Subject Matter
1. Introduction to Accounting Information System
a. Nature of an Accounting Information System
b. Logical Components of a Business Process
c. Management Uses of Information
d. Data versus Information
e. Accountant's Role in the Current Business
Environment
2. Enterprise Systems
a. Value of Systems Integration
b. Support for Organizational Processes
c. Recording Business Events
d. Major ERP Modules
e. Enterprise Systems Support for Major Business
Event Processes
3. Electronic Business Systems
a. Applying E-Business to the Value Chain
b. The Changing World of Business Processing
c. Methods for Conducting E-Business
4. Documenting Information Systems
a. Reading Systems Documentation
b. Physical Data Flow Diagram
c. Preparing Systems Documentation
d. Documenting Enterprise Systems
5. Database Management System
a. Two Approaches to Business Event Processing
b. Database Management Systems
c. Database Essentials
d. Using Databases and Intelligent Systems to Aid
Textbook/ References
Accounting Information Systems by
Marshall B. Romney and Paul J.
Steinbart
Accounting Information Systems by
George H. Bodnar
Accounting Information Systems by
James A. Hall
Accounting Information Systems by
Marshall B. Romney and Paul J.
Steinbart
Accounting Information Systems by
George H. Bodnar
Accounting Information Systems by
James A. Hall
Accounting Information Systems by
Marshall B. Romney and Paul J.
Steinbart
Accounting Information Systems by
George H. Bodnar
Accounting Information Systems by
James A. Hall
Accounting Information Systems by
Marshall B. Romney and Paul J.
Steinbart
Accounting Information Systems by
George H. Bodnar
Accounting Information Systems by
James A. Hall
Accounting Information Systems by
Marshall B. Romney and Paul J.
Steinbart
Accounting Information Systems by
 to managing data Decision Makers George H. Bodnar
3. Read and evaluate entity-
relationship diagrams Accounting Information Systems by
4. Explain the importance of James A. Hall
advanced database applications
in decision support and
knowledge management
1. Understand the techniques used 6. Relational Databases and SQL Accounting Information Systems by
to model accounting a. REA Modelling Marshall B. Romney and Paul J.
phenomena in an entity- b. Entities and Attributes Steinbart
relationship diagram c. Relational Databases
2. Recognize the components of d. Basic Querying Commands Accounting Information Systems by
relational tables George H. Bodnar
3. Understand the use of SQL
commands Accounting Information Systems by
James A. Hall
1. Understand the eight elements of 7. Introduction to Enterprise Risk Management and Accounting Information Systems by
COSO's Enterprise Risk Internal Control Marshall B. Romney and Paul J.
Management Integrated a. Organizational Governance Steinbart
Framework b. Enterprise Risk Management
2. Understand that management c. Defining Internal Control Accounting Information Systems by
employs internal control systems d. Framework for Assessing the Design of a Systems George H. Bodnar
as part of organizational and IT Internal Control
governance and IT governance Accounting Information Systems by
initiatives James A. Hall
3. Describe how internal control
systems help organizations
achieve objectives and respond
to risks
4. Describe fraud, computer fraud,
and computer abuse
5. Enumerate control goals for
operations and information
processes
6. Describe the major categories of
control plans
1. Describe the major pervasive 8. Introduction to Pervasive and General Controls Accounting Information Systems by
and general controls that a. Organizational Design Control Plan Marshall B. Romney and Paul J.
organizations employ as part of b. Segregation of Duties Control Plan Steinbart
IT governance initiatives c. Personnel Policy Control Plans
2. Appreciate how an organization d. Monitoring Control Plans Accounting Information Systems by
must plan and organize all e. IT General Controls and the COBIT Framework George H. Bodnar
resources, including IT resources f. Plan and Organize Domain
to ensure achievement of its g. Acquire and Implement Domain Accounting Information Systems by
strategic vision h. Deliver and Support Domain James A. Hall
3. Overview the major controls used i. Monitor and Evaluate Domain
to manage the design and
implementation of new
processes, especially new IT
processes
4. Explain controls that help ensure
continuous, reliable business and
IT processes
5. Appreciate the integral part
played by the monitoring function
in ensuring the overall
effectiveness of a system of
internal controls
1. Complete the steps in the control 9. Business Process and Application Controls Accounting Information Systems by
framework a. The Control Framework Marshall B. Romney and Paul J.
2. Describe how the business b. Sample Control Plans for Data Input Steinbart
process and application controls c. Control Plans for Manual and Automated Data Entry
 accomplish control goals
3. Describe the importance of
business process and application
controls to organizations with
enterprise systems and those
engaging in e-business
1. Describe the systems acquisition/
development process and its major
phases and steps.
2. Understand the differences in the
process for purchased versus
internally developed systems.
3. Understand the nature and
importance of the accountant’s
involvement in systems development
and acquisition projects.
d. Control Plans for Data Entry with Batches
10. Acquiring and Implementing Accounting Information
System
a. Acquiring an AIS from External Parties
b. Managing the Systems Development Process
c. Systems Development Methodology
d. Systems Survey
e. Structured Systems Analysis
f. Systems Selection
Accounting Information Systems by
George H. Bodnar
Accounting Information Systems by
James A. Hall
Accounting Information Systems by
Marshall B. Romney and Paul J.
Steinbart
Accounting Information Systems by
George H. Bodnar
Accounting Information Systems by
James A. Hall