Accounting 312

ACTG 312: Accounting Information systems

Prerequisites: ACTG 212 and ITEC 100 or ITEC 110

Credit Hours: (3) Three hours lecture and computer lab

Introduces students to Accounting Information Systems (AIS). Includes hands-on use of accounting software as well as theoretical study of the various accounting modules such as general ledger, accounts receivable and payroll. Software selection and current trends in AIS development also are discussed.


Detailed Description of Content of Course

Introduction to AIS

a. General systems theory
b. The AIS and its environment

Tools for describing/documenting information systems

a. data flow diagrams
b. system flow charts
c. data dictionaries
d. process definitions
e. data modeling
f. others

Control and Auditing of the AIS

a. Control theory
b. Controls and accounting

c. the control environment
d. pervasive controls
e. a framework for application controls EDP auditing

EDP auditing

a. the control-audit relationship
b. auditing through vs auditing around the computer
c. auditing "with" the computer

AIS subsystems

a. Financial reporting
b. Payroll
c. Accounts receivable
d. Order entry-sales
e. Accounts payable
f. Purchasing
g. Inventory
h. Job costing
i. Others

 AIS selection and development

 The systems life cycle

1. systems analysis
2. software/hardware review
3. systems design
4. systems development
5. systems implementation
6. systems maintenance and operation
7. systems death

Trends and arising technologies in Accounting Information Systems.


Detailed Description of Conduct of Course

Multiple teaching methods are employed in the course. These include:

1. Lecture (52%)
2. Open Discussion (10%)
3. Demonstrations of Software by instructor (4%)
4. Demonstration of Software by student groups (7%)
5. Hands on use of Software in computer lab (27%)

Students are evaluated using in class exams, homework, and both written and oral presentations.


Goals and Objectives of the Course

During this course, students will develop some of the tools necessary to analyze, evaluate, design, and operate accounting information systems. The following objectives are established and measured to determine if this goal has been met. At the completion of this course, students will be able to:

1. Describe and distinguish between general systems, information systems, management information systems, and accounting information systems.
2. Explain the role of 1st, 2nd, and 3rd order feedback in control systems.
3. Identify, describe, and classify AIS controls.
4. Match or develop specific controls for identified risks.
5. Identify and describe the primary accounting subsystems.
6. Identify and describe the interfaces between the primary accounting subsystems.
7. Identify and describe the primary phases in the system life cycle.
8. Identify and describe emerging technologies and their impact on accounting information systems.


Assessment Measures

Graded assignments may include in-class tests, a final examination, pop quizzes, the assignment and presentation of problem exercises, papers, oral and written presentations and class preparation and participation.


Other Course Information



Review and Approval

Date Action Reviewed by
Fall 2007 Reviewed Dr. Dan Davidson, Chair