ACCOUNTING INFORMATION SYSTEM

(AIS)

Dr. Messele Getachew

CHAPTER 1

CONCEPTUAL FOUNDATION OF ACCOUNTING INFORMATION SYSTEMS

 Accounting Information Systems and Business

Processes
 Overview of Transaction Processing and Enterprise
Resource Planning systems
 Systems Documentation techniques
Relational Database Accounting System
Insights
CHAPTER 2:
CONTROL AND AUDIT OF ACCOUNTING INFORMATION SYSTEMS

Computer Fraud
Computer Fraud and Abuse Techniques
Control and Accounting Information Systems
Controls for Information Security
Processing Integrity and Availability Controls
 Auditing Computer-Based Information Systems
CHAPTER 3
SECURITY, CONTROLS, AND RISK

Fraud and Internal Control

Cyber security
The Risk Intelligent Enterprise:
Enterprise Risk Management
CHAPTER 4
ACCOUNTING INFORMATION SYSTEMS APPLICATIONS

 The Revenue Cycle: Sales to Cash Collections

 The Expenditure Cycle: Purchasing to Cash
Disbursements
 The production Cycle
 The Human Resources Management and Payroll Cycle
 Database Design: REA Model
CHAPTER 5
THE SYSTEMS DEVELOPMENT PROCESS

Introduction
to Systems Development;
Systems Analysis 
AIS Development Strategies 
 Systems Design, Implementation, and Operation
CHAPTER 6
ACCOUNTING AND INTELLIGENCE SYSTEMS
(GROUP ASSIGNMNET)

Accounting and Business Intelligence

Accounting and sustainability
Intelligence
XBRL: Intelligent Business Reporting
REFERENCES
 Accounting Information Systems, 13/E.2015 Marshall B. Romney
Paul J. Steinbart.. ISBN-10: 0133428532. ISBN-13: 9780133428537,
©2015 prentice Hall
 Supportive references:

 Accounting Information Systems, 12/E 2012, James A. Hall, Cengage

Learning,
 Accounting Information Systems: The Crossroads of Accounting and
IT, 2/E, 2014
 Assurance Practice set Comprehensive Assurance &Systems Tool
(CAST). 3/E, 2014
 Accounting Information Systems, 11/E,2013 George H. Bodnar,
William S.Hopwood ISBN_10: 0132871939. ISBN-13:
9780132871938, © 2013. Prentice Hall
 Romney and Steinbart (2012): Accounting Information Systems,
12/11/10th Edition, Prentice Hall