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SCHOOL OF ACCOUNTANCY
COLLEGE OF BUSINESS
UNIVERSITI UTARA MALAYSIA

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COURSE CODE: BKAS2013

COURSE NAME: ACCOUNTING INFORMATION SYSTEMS
PREREQUISITE: BKAS1013 IT IN ACCOUNTING AND BKAF1023 INTRODUCTION TO FINANCIAL ACCOUNTING __________________________________________________________________________

1. SYNOPSIS

This course introduces students to the important concepts of Accounting Information Systems (AIS). The course contents are divided into three main sections. The first section introduces the basic concepts of AIS including its objectives, components, and subsystems. The concept of E-business as an emerging trend of conducting business in the new era of information technology (IT) is also covered in this section. The second section discusses in depth the common features of transaction processing systems such as revenue and accounts receivable, purchase and accounts payable, manufacturing and inventory, human resource as well as general ledger and reporting system. Integration of selected accounting software will also take place at this stage to enable students apply the AIS concepts into practice. This section also introduces students to the techniques of documenting accounting systems and database modeling tools. The final section discusses the emerging issues in computer crimes, computer ethics and concept of internal controls in organization. Application of internal controls concept into transaction cycles is later discussed.

2. COURSE OBJECTIVES

Upon completion of the course, students are expected to

1. Understand the concepts of data processing technology, documentation techniques, infrastructure for e-business, security and control measures in computer based