COURSE NAME : ACCOUNTING INFORMATION SYSTEM AND INTERNAL

COTROLS (PO1, PO3, PO6)

COURSE CODE : ACN3511

CREDIT HOURS : 3(3+0)

TOTAL STUDENT : 120

LEARNING
HOURS

PREREQUISITE : ACN3111

LEARNING : Students are able to:

OUTCOMES

1. Describe the business processes and information

system of using documentation techniques (C3)
2. Criticize the efficiency of the existing information
system in terms of business processes, internal
controls, for the future betterment that corresponds to
the development of information technology and ethical
values (A3, EM)
3. Analyse suitable computerized accounting package that
is used for the preparation of organization’s financial
statement (C4, CTPS).
SINOPSIS : This course covers the components of accounting
information systems and internal control procedures in the
process of providing a quality and an ethical accounting
information. Emphasis is also given in analysing the
suitable computerized accounting package for the
preparation of the organization’s financial statement.
COURSE Contact hours
CONTENTS

LECTURES 1. Introduction to System Concepts and accounting 6

information system
- Information technology and changes in environment
- Information system in accounting curriculum
- Business activities and information needs
- The function of accounting information system in
business
- Business management: data entry, processing and
storage
- System comparison based on traditional file,
database and digital file
2. Ethics, frauds and controls 3
- Ethical issues in business
- Frauds in accounting
- Concept and technique in internal controls
3. Documentation techniques 6
- Flow Chart
- Context Diagram
- Data Flow Diagram
- Entity Relationship Diagram
4. Business processes and advanced technology 3
- Revenue cycle
- Sales orders
- Cash collections
5. Business processes and advanced technology 3
- Expenditure cycle
- Purchasing
- Cash disbursements
6. Business processes and advanced technology 6
- Expenditure cycle: Fixed asset
- Expenditure cycle: Human resource management
and payroll cycle
- Conversion cycle
- Financial and management reporting
7. Advanced technology in Accounting Information 3
- Enterprise Resource Planning (ERP) and
integrated approach
8. Alternative database modeling 3
- Resources Event Agent (REA) approach in
database modelling
9. Business processes and advanced technology 3
- New technologies such as E - business, digital,
cloud, ‘Big Data Analytics’, and industry 4.0
10 Information system controls 6
 . - Environmental controls and activity controls
- Risk assessments and cost benefit analysis
- Computerized Information system controls:
principals, criteria and controls for Internet
control and E-business authenticity
- Data security dan integrity issues in this
information age
Jumlah 42

ASSESSMENTS:
Quizzes 10%
Written Assignment 20%
Midterm Exam 20%
Total 50%
Final Exam 50%
REFERENCES : 1. Bragg., S. M. (2019) Accounting Information Systems.
(11th Edition). Colarado: Accounting Tools, Inc.
2. Gelinas, U. J., Dull, R. B., Wheeler, P. R., & Hill, M. C. (2018).
Accounting Information Systems (12th Edition). Cengage
Publishing.
3. Hall, J. A. (2019). Accounting Information Systems. (10th
Edition). Cengage Learning.
4. Romney, M. B. & Steinbart, P. J. (2018) Accounting
Information Systems. (14th Edition). Pearson
International.
5. Turner, L., Weickgenannt, A. B., & Copeland, M. K. (2016).
Accounting Information Systems: Controls and Processes (3rd
Edition). Wiley