UNITED INTERNATIONAL UNIVERSITY

School of Business and Economics (SoBE)

BBA Program
Course Outline: Accounting Information Systems and Practice

Part A- Introduction

Course No./ Course Code : AIS 3311

Course Title : Accounting Information Systems and Practice
Course Type : Core Accounting Elective Course
Level/Term and Section : 4th level course
Academic Session : Spring 2023
Course Instructor : Dr. Mohammad Tariq Hasan
Associate Professor
School of Business & Economics, UIU
Email: tariq@bus.uiu.ac.bd
Cell: 01755577344
Room# 733/D (Level 7)
Pre-requisite : Advanced Accounting-II (AIS 3107),
Computer Language & Programming (CST 3108)
Credit Value : 3 Credit Hours
Contact Hours : 3 Hours/Week
Total Marks : 100

Course Rationale
This course is designed to prepare students for a successful accounting career. As they all have to use
accounting information systems, they need to understand how it works to cost-effectively measure the
performance. This course discusses important new IT developments and makes students understand the
threats and control issues associated with new methods. Throughout the course, different ways to develop,
design, and modify accounting information systems are discussed.

Course Objectives
The objectives of this course are:
1. To gain a detailed knowledge of accounting information systems and their application to develop
ability and skills in a practical work situation.

2. To conceptualize the nature of accounting information systems, control procedures, system

development, and analysis.

3. To be oriented with the auditing of computer-based information systems.

Part B: Content of the course

Topic: 1 Accounting Information Systems: An overview

Systems, data, and information; What is an AIS, why study AIS, the role of the AIS in the value chain,
providing information for decision making, AIS & corporate strategy.

Topic: 2 Overview of Transaction Processing and ERP Systems

Describe the four parts of the data processing cycle and the major activities in each, the ways information
is stored in computer-based information systems, the types of information that an AIS can provide, and how
organizations use ERP.

Topic: 3 Systems Development and Documentation Techniques

Purpose of documentation, why do accountants need to understand documentation? Documentation
techniques, Flow diagrams, and flowcharts.

Topic: 4 Computer Fraud and Abuse Techniques

AIS threats, Introduction to frauds, who perpetrate fraud and why, Computer fraud, Preventing and
detecting fraud and abuse. Computer attacks and abuse, Malware.

Topic: 5 Control and Accounting Information Systems

Overview of control concepts, Control frameworks, the internal environment, objective setting, risk
assessment and risk response, control activities, information, and communications, and monitoring.

Topic: 6 Controls for Information Security

Explain how information security affects information systems’ reliability. Discuss how a combination of
preventive, detective and corrective controls can be employed to provide reasonable assurance about the
security of an organization’s information system.

Topic: 7 Training Module for Tally ERP 9.0

Tally is an accounting software. It is used for recording daily transactions for the purpose of maintaining
accounts. Customization helps in-simplifying the work flow. Tally has the ability of automatically
generating the basic books, processing posting in the relevant books upon a single command of entering
the voucher. Tally can also rectify stock and ledger records. It can automatically generate final accounts
including Trial Balance, P&L Account and Balance Sheet.

Course Learning Outcomes (CLO)

After the successful completion of the course, students will be able to:
CLO: 1 Understand the basic activities and role of AIS and design an AIS.
CLO: 2 Describe the ways information is stored, collected, and processed.
CLO: 3 Explain the threats faced by modern information systems and the ways to prevent fraud.
CLO: 4 Understand the control objectives of business and risk assessment procedures.
CLO: 5 Application learning by using Tally ERP 9.0 software
Mapping of CLOs with Program Learning Outcomes (PLO)

CLO/PLO PLO1 PLO2 PLO3 PLO4 PLO5

(knowledge & (Critical, Prob. solving (Inter (IT) (Ethical, Social
understanding) & numerical) personal) & Environmental)
CLO1 x
CLO2 x
CLO3 x x
CLO4 x x
CLO5 x x

Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning& Assessment Strategy

Week Topic Teaching-Learning Assessment Strategies Corresponding

Strategies CLO
1-2 Topic: 1 Socialization, Lecture, Brain-writing and Oral
Accounting Information interactive discussion, Presentation CLO1
Systems: An overview
2-3 Topic: 2 Lecture, Discussion, Class test (Short Q and
CLO1
Overview of Transaction Group study for MCQ) or Quiz,
CLO2
Processing and ERP Systems problem analysis assignment
4 Topic: 3 Lecture-discussion with Small case study,
Systems Development and multi-media, Question- understanding sharing, CLO2
Documentation Techniques Answer session
5 Topic: 4 Feedback, Lecture- Class test (Short Q and
Computer Fraud and Abuse discussion with multi- MCQ) or Quiz, Home CLO3
Techniques media, assignment
6 Topic: 5 Feedback, Lecture- Small case study,
Control and Accounting discussion with multi- understanding sharing, CLO4
Information Systems media
6 Topic: 6 Feedback, Lecture- Small case study,
Controls for Information discussion with multi- understanding sharing, CLO4
Security media,
7
MID-TERM EXAMINATION
8-13 Topic: 7 Lecture with multi- Class test (Short Q and
Training Module for Tally media, Lab practical MCQ) or Quiz, Home
CLO5
ERP 9.0 with problem-solving assignment, Submission
of the company case
14
FINAL EXAMINATION
Part C- Assessment and Evaluation

Assessment Strategy Details Marks

Formative or Continuous Attendance and class participation 5
Assessment Quizzes or class tests 15
Individual and group assignments (may include 15
projects, reports, case studies) and presentation
Summative Assessment Mid-term Examination 25
Final Examination 40
Total 100

Evaluation Policy (Grading System)

Letter Grade Marks Grade Point Letter Grade Marks Grade Point
A (Plain) 90-100 4.00 C+ (Plus) 70-73 2.33
A- (Minus) 86-89 3.67 C (Plain) 66-69 2.00
B+ (Plus) 82-85 3.33 C- (Minus) 62-65 1.67
B (Plain) 78-81 3.00 D+ (Plus) 58-61 1.33
B- (Minus) 74-77 2.67 D (Plain) 55-57 1.00
F (Fail) <55 0.00
I (Incomplete)

Make-up Procedures
Under the unavoidable circumstances, if any student failed to appear for the final examination on the
scheduled date, he/she has to apply for an “I (incomplete)” grade to his/her course instruction within the
scheduled date of examination. Based on the application, course instruction will assign an ‘I’ grade in the
final grade sheet against the student(s) who have applied for an ‘I’. When the new trimester will begin, the
program office will announce a 15 days duration for grade change. Within the given time, the student will
contact the course instruction and appear for the make-up final examination. Based on the performance of
the make-up examination, the new grade will be submitted to the program office for approval, and later on,
the examination controller office will replace the ‘I’ grade with the new grade in its result management
system and inform the student(s).

Part D-Learning Resources

Textbook
1. Romney M. B. & Steinbart, P. J. (2015), Accounting Information Systems, NJ: Pearson Prentice
Hall Inc., 13th Edition.
Reference books
1. Tally ERP 9.0 Module
Other resources
Company and business websites, articles, and company cases.