Singapore University of Social Sciences

Accounting Information Systems

Accounting Information Systems (ACC217)

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
  • Apply the key principles of business process reengineering to revenue and expenditure cycles
  • Discuss 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
  • Examine basic business activities and related information processing operations performed in the revenue and expenditure cycles
  • Examine how AIS deal with control threats for revenue and expenditure cycles
  • 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
  • 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
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