Course code: ACCT 441
COURSE DESCRIPTION:
This course is all about the techniques and methodologies used to create and develop systems. The students are taught to appreciate and use the various techniques for analyzing and designing systems. In addition there is a programming module in which advanced techniques of programming in Data base are covered. Topics included are system theory, system development life cycle, techniques and tools of system analysis, design and documentation such as data flow diagram, structure charts, functional decomposition, process modeling, entity-relationship modeling system modeling and prototyping user interface design. An overview of accounting information system, data security and internal controls, accounting applications and visual basic programming are also additional issues to be discussed. Having already been equipped with all essential tools and techniques for developing information systems, students will be required to select a specific unit in University or outside to study and analyze the existing system, design and improve the system, develop the prototype and show possible implementation strategy.
COURSE OBJECTIVES:
1. To acquaint students with the principles and concepts associated with the general theory of information systems.
2. To equip the students with the structured tools and techniques of systems design and implementation
3. To expose the students with the procedures and skills for the proper implementation of accounting information systems in real world.
4. To provide practical knowledge in application of commercial systems packages.
COURSE CONTENTS:
Chapter One: OVER VIEW OF ACCOUNTING INFORMATION SYSTEM(AIS)
- What is the meaning of system, data, and information?
- What is an accounting information system (AIS)?
- Why is the AIS an important topic to study?
- What is the role of the AIS in the value chain?
- How do the AIS provide information for decision making?
- What are the basic strategies and strategic positions an organization can pursue?
Chapter Two: OVER VIEW OF BUSINESS PROCESS
- What are the basic business activities in which an organization engages?
- What decisions must be made to undertake these activities?
- What information is required to make those decisions?
- What role does the data processing cycle play in organizing business activities and providing information to users?
- What is the role of the information system and enterprise resource planning in modern organizations2.1 Flat files data management
Chapter Three: RELATIONAL DATA BASE
- How are databases different than file-based legacy systems?
- Why are databases important and what is their advantage?
- What is the difference between logical and physical views of a database?
- What are the fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages?
- What is a relational database, and how does it organize data?
Chapter Four: Systems Development and Documentation Techniques
- What is the purpose of documentation?
- Why do accountants need to understand documentation?
- What documentation techniques are used in accounting systems?
- What are data flow diagrams and flowcharts?
- How are they alike and different?
- How are they prepared
Chapter Five: Database Design Using the REA Data Model
- What steps are followed to design and implement a database system.
- How is the REA data model used to design an AIS database?
- How is an entity-relationship (E-R) diagram of an AIS database drawn?
- How are E-R diagrams read, and what do they reveal about the business activities and policies of the organization being modeled?
Chapter Six: Electronic Business (E- commerce) and its infrastructures
- Explain what e-business is and how it affects organizations.
- Discuss methods for increasing the likelihood of success and for minimizing the potential risks associated with e-business.
- Describe the networking and communications technologies that enable e-business.
REFERENCES:
- James A. Hall, Accounting information systems , 2nd Edition, West Publishing.
- Raymond, Accounting Information systems , 8th Edition.
- Jeffrey L. Systems Analysis and Design Methods , 5th Edition, Macmilan.
- Any other Accounting information systems and System Analysis and
| Attachment | Size |
|---|---|
 AIS CH1 (Overview).pptx | 187.15 KB |
| AIS CH2 (Business Process and AIS).pptx | 229.59 KB |
| AIS CH3 (Relational Database).pptx | 368.26 KB |
| AIS CH4 (Database Design Using the REA Data Model).pptx | 286.68 KB |
| AIS CH5 (Systems Development and Documentation Techniques).pptx | 148.47 KB |
