Accounting Information Systems TMIS 3207

Course description:

This course helps students to learn Accounting Information Systems (AIS) concepts and applications. Accounting Information Systems is concerned with the way computerized information systems impact and how accounting data is captured, processed, and communicated. It is at the heart of a company’s enterprise systems. This course offers a focused look at accounting information systems as part of enterprise resource planning systems. It includes consideration of issues such as transaction processing and transaction processing cycles, the use and effects of computers and other relevant technology on accounting, database and file systems, and internal controls.

Course Aims:

This course aims to enable the student to:
  • Explore, in detail, several typical AIS application subsystems, such as revenue, payment, payroll, and production cycles.
  • Learn about the role of accounting information, business processes, system mapping and documentation, transaction cycles, business environment and the control of risk. 
  • Develop skills that will enable graduates to critically analyze and evaluate the existing AIS and propose control procedures that are appropriate and sensible.

Course outcomes:

Upon completion of the course, students should be able to: 
  • Understand  how information systems, particularly accounting information systems, can assist in attaining organizational objectives.
  • Understand how AIS can improve planning and control at all levels of the organization.
  • Understand the technical nature of physical resource flows, source documentation, financial flows, internal controls, accounting information procedures, and management control systems for both manual and computerized accounting information systems.
  • Understand the business processes and accounting cycles.
  • Document and/or interpret a system using flow charts and assess the differences between computerized processing systems and manual systems.