NATIONAL UNIVERSITY OF MANAGEMENT

FACULTY OF FINANCE & ACCOUNTING

ACADAMIC YEAR 2016-2017 (SEMESTER 2)

Course Outline

Course Title : Accounting Information System (AIS)

Course Duration : 2 Sessions per Week Academic Year 2016-2017
1h 30 mns per Session
Course Instructor : Mrs. Chan Vicheka
Indicate Degree: MFI, BA,BBA
Tel: 012 52 56 47
E-mail: vichekachan@yahoo.com
Introduction :
Welcome to course of Accounting Information Systems, a course typically undertaken by students
of faculty of Financial and Accounting. This course will show you why you are studying
accounting as it shows the role of accounting systems within an organization and puts material you
have learnt in other accounting units into context.
Course Description:
This course is an introduction to how accounting activities are implemented and integrated in
manual and computer-based accounting information systems. The course examines the relationship
and distinctions between accounting information systems and the total management information
system environment. The course explores, in detail several typical AIS application subsystems,
including the revenue and expenditure cycles and the general ledger, financial reporting, and
management reporting system. Internal control is emphasized throughout the course. The course
also integrates discussions of fraud and ethics throughout the curriculum.
Course Objectives :
1. To appreciate how accounting information systems can assist in attaining organizational
objectives, and how they can improve planning and control at all levels of the organization
2. To learn the operational and information functions of several major AIS components and
how those components interface with each other
3. To develop a reasonable proficiency-level in using a variety of tools used in document
systems
4. To familiar with common fraud techniques used in both manual systems and computer-
based systems
5. To understand how computer-based technology is used to achieve enhanced performance in
the general ledger, financial reporting and management reporting systems.
Course Content
Week Course Contents Other

1
Chapter I : Role and Purpose of Accounting
Information Systems
 Objective
 Define of accounting information system
 FASB Conceptual Framework
 Typical AIS structure
 Information competence
2
Chapter II: Transaction Processing in the
Accounting Information System
 Definition of accounting
 Accounting Cycle
 Coding System
 Role of human judgment and information technology
3
Chapter III: Professionalism and Ethics
 Characteristic of professional
 Ethic concept
 Ethic code in accounting
 Resolution of ethical dilemmas
4
Chapter IV: Internal Control
 Definition of internal control
 Risk exposure
 COSO framework (Committee of Sponsoring
Organization of the tread way Commission)
5&6
Chapter V: Flowcharting
 What is a Flowchart?
 Flowchart type
 Symbolic use in AIS
7&8
Chapter VI: Data Flow Diagramming(DFD)
 DFD symbols
 DFD design convention
 Comparison with flowcharts
 Level set of DFDs
9&10
Chapter VII: Information System Concepts
 Micro level
 Macro level
 Sheyla and Wen framework
11&12
Chapter VIII: Sales /Collection process
 What is business process?
 Steps in the sale/collection process
 Documents
 Internal control
 13&14
Chapter IX: Acquisition / Payment Process
 Process description
 Acquisition / Payment steps
 Document
 Internal control
 Business process relationship

15
Chapter X : Other business Process
 Conversion process
 Financing process
 Human Resource process
 Sale and Collection
 Acquisition and payment process
Total
15
weeks

Special Remark about the course

1. Cheating during the state exams will not be allowed.
2. Copied works will not be tolerated.
3. Absent with leave form 10 times
4. Absent without leave form 6 times
***Someone who a bite the above remark will not allow to take the state exam.
References

-Accounting Information System: Basic concepts and Current Issues, 2nd Edition , Robert L Hurt
-Accounting Information System : understanding Business Process, Brett et al.