Accounting Information Systems

Singapore University of Social Sciences

Applications Open: 01 October 2019

Applications Close: 15 December 2019

Next Available Intake: January 2020

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: To be confirmed

Area of Interest: Business Administration

Schemes: Lifelong Learning Credit (L2C)

Funding: Union Training Assistance Programme (UTAP)

Synopsis

ACC217 Accounting Information Systems aims to provide students with an understanding of accounting information systems (AIS) and how information technology is leveraged to provide accounting data and other useful information for decision making. The course will focus on business process modelling, reengineering, data modelling, security and controls. It aims also to equip students with the skills necessary in evaluating, selecting, implementing and using AIS packages.

Level: 2
Credit Units: 5
Presentation Pattern: Every January

Topics

Introduction to Accounting Information Systems, Business Transaction Cycles, and Systems Documentation Techniques
Business Process Reengineering (BPR) and AIS
Computer Fraud and Security
Controls and AIS
The Revenue Cycle
The Expenditure Cycle
Using AIS for revenue and expenditure cycles
Database Design using the REA Data Model
AIS Package Evaluation
AIS Package Implementation

Learning Outcome

Explain what an AIS is and describe its basic functions
Explain and apply the key principles of business process reengineering to revenue and expenditure cycles
Describe and explain how IT, and specifically AIS, support BPR
Describe the key types of computer fraud and identify the types of computer abuses and attacks
Identify types of IT controls: Preventive, Detective, and Corrective and control threats in processes
Describe basic business activities and related information processing operations performed in the revenue and expenditure cycles
Explain how AIS deal with control threats for revenue and expenditure cycles
Apply and use flowcharts to understand, evaluate, and document information systems
Apply IT controls to provide reasonable assurance about information security
Analyse information processing operations performed in the revenue and expenditure cycles within an AIS environment
Apply and draw REA data models of AIS database
Describe the typical implementation process of an AIS/ERP package
Develop the essential knowledge and interpersonal skills to work effectively in a team
Demonstrate written proficiency