COURSE INTRODUCTION

(Subject code: 201085)

Accounting Information Systems

Faculty of Accounting
Prepared by: Accounting department 3
 Direction of course approach
Approach towards the organization and administration of
accounting information systems at the enterprise
1. Learn about the activities of enterprises
2. Know how to collect, record, store, process data and
transform data into information
3. Control system design to operation of businesses
achieving efficiently and effectively

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 Course Objectives

1. Knowledge:
❑ Understand the concepts, elements of accounting
information systems
❑ Understand the role of accounting information systems
in providing information for managers to make
decisions
❑ Understanding of internal control systems in the
enterprises
❑ Describe business activities as cycles

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 Course Objectives (Cont)
❑ Understand clearly business cycles and the
relationship between accounting activities with other
activities of the enterprise
❑ Understand the importance of database for accounting
information
❑ Organize databases at a basic level for collecting,
recording, processing and storage of data in the
enterprise
❑ Understand the importance of IT governance and
evaluate control mechanisms related to AIS

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 Course Objectives (Cont)

2. Skills:
❑ Use successfully the drawing tool to describe business
activities
❑ Design control procedures at a basic level for both
traditional and computing environment
❑ Design business cycles at a basic level

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 Course Objectives (Cont)

❑ Create data tables and establish the relationship

between them
❑ Design the vouchers, books and reportings for
enterprise management
❑ Communication (team work, group discussions,
explanations ...)

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 Contents

▪ Chapter 1 – Accounting information systems

overview
▪ Chapter 2 – Business processes
▪ Chapter 3 – Systems documentation
▪ Chapter 4 – Internal control
▪ Chapter 5 – Database concepts
▪ Chapter 6 – The revenue cycle

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 Contents (Cont)

▪ Chapter 7 – The expenditure cycle

▪ Chapter 8 – Organize the accounting system

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 Materials for study

Main material:
1. Brett Considine, Alison Parkes, Karin Olesen, Yvette
Blount, Derek Speer, [2012], Accounting Information
Systems, understanding business processes – 4th
edition, Wiley.
Main references:
2. Economics University, HCMC, Department of
Accounting, Department of Accounting Information
System, [2016], Accounting Information Systems,
Volume 2, Economic Publishing House, HCMC.

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 Materials for study (Cont)

Main references:
3. Economics University, HCMC, Department of
Accounting, Department of Accounting Information
System, [2016], "Organization of accountancy firms in
terms computerization“, Economic Publishing House,
HCMC.
Other reference:
4. Marshall B. Romney, Paul J. Steinbart, [2012],
Accounting Information Systems - 12th edition, Pearson.
5. James A. Hall, [2011], Accounting Information Systems -
7th edition, South-Western Cengage Learning.

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 Course assessment

1. 10% (Assignment part 1): Essay

2. 20% (Assignment part 2): Presentation
3. 20% (mid-term test): Constructed-response test
4. 50% (final test): Multiple choices questions &
Constructed-response test

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 Course Requirements

➢ Attend classes fully (at least 80%)

➢ Refer materials, prepare homework before class

➢ Lecture focused, active participation in class

discussions

➢ Encourage teamwork

➢ No private works in class

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