SYLLABUS

Accounting Information System and Business

Instructor:
Fitri Amalia, S.E., M.Sc.
Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada
Email: fitri_amalia@mail.ugm.ac.id
Office Hours: by appoinment
Class Meeting: Friday, 09.30-12.00 ; Classroom: A, MAKSI FEB UGM
Course Description
Accounting Information Systems and Business discusses the impact of information systems on
the recording, processing, and distribution of accounting data. The focus of this course is to
deepen understanding of computer-based information systems and its implementation, as well as
introducing elements of the AIS elements which consists of human resources, technology,
procedures, and controls required in businesses nowadays. Some of the topics to be discussed
include: the application of AIS in business, data management, AIS internal controls, ethics and
security of AIS, development process of AIS and AIS transaction cycles.
Course Objectives
After completion of this course, students are expected to be able to:
1. Understand and explain the importance of concepts of the AIS and business, also to
understand and know its application in the modern business.
2. Understand and explain the internal control framework.
3. Identify the types of internal control activities.
4. Understand the four cycles of AIS
5. Create and interpret data flow diagrams and flowcharts document.
6. Ability to use software applications associated with AIS
7. Identifying the development cycle of the AIS in particular using system development life
cycle approach.
Course Material
Main:Romney&Steinbart.2012.AccountingInformationSystems,PrenticeHallBusiness
Publishing
Wilkinson,Cerullo,Raval,andWongOnWing.AccountingInformationSystems,4thed.,John
WileyandSons,Inc.
Additional:

GelinasandDull.2012.AccountingInformationSystems,9thed.,SouthWesternCengage
Learning.

Bagranoff,SimkinandNorman.2010.CoreConceptsofAccountingInformation
Systems,11thed.,JohnWileyandSons,Inc.

MSAccess,VisiodanMYOBaccountingsoftware

Articles

Students Responsibilities
1. Class meeting will be used by the lecturer to confirm students understanding of the
underlying concepts of accounting. Students should read the chapter assigned and are
required to do and submit the individual homeworkassigned and group assignment before
each class meeting.
2. Students are expected to attend all scheduled class meetings. Absence from class meetings
shall not exceed 25%. Students who exceed the 25% limit without a medical or emergency
excuse acceptable to and approved by the Vice Dean of Academic shall not be allowed to
take the final exam and shall receive a grade of E from this course.
3. Operating laptop, mobile phone, and other communication devices are strictly prohibited
during class meetings. Any student found operating these devices should leave the class and
will be considered as an absence for the class meeting.
4. The unability to participate in the class will result in the reduction of marks
5. There will be no additional/replacement exam for any reason

Academic Integrity
Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and
students, and it underlies all genuine learning. There is no tolerance for plagiarism or academic
dishonesty in any form, including, but not limited to, viewing the exams of others, sharing
answers with others, using books or notes while taking the exam, copying answers or papers, or
passing off someone elses work as ones own. A breach of ethics or act of dishonesty can result
in A FAILURE OF AN ENTIRE COURSE (a grade of E).
Teaching Methods
The teaching method will be based on Student Centered Learning (SCL), thus class activities
will be more emphasised on discussion of cases and problems. The lecturer will randomly ask
students to participate in the case and problems discussions. Students are expected to read the
materials before classes and be able to participate in the discussions. Quizzes will be given
periodically at the beginning of lecture sessions without prior notice. Quiz questions are related
to the materials that will be discussed at the session.
Students will be divided into several groups and each group has the task of presenting a case at
the specified session. Students will also practice using the AIS-related softwares such as MS
Access, VISIO, and MYOB in the laboratorium sessions. Students are responsible to practice the
software outside the laboratorium session, in which the results will be accounted as assignments
grade components.

Grading
Your grade will be determined based on your total score on the following items:
Mid Exam
25%
Final Exam
25%
Quizzes and assignments
20%
Presentation
15%
Participation
15%
100%
Your final score will be mapped to a course grade based on the following scheme:
A
90 or above
C+
65 to 69
A85 to 89
C
60 to 64
B+
80 to 84
D
50 to 59
B
75 to 79
E
below 50
B70 to 74
Course Outline
Week
1
2
3

4
5

Topic

Reference
Ch.1(R)

Syllabus
OverviewofAccountingInformationSystems
ManualandComputerisedAccounting
Tba
System
Ch.3(R)
TechniqueandDocumentationSystem
Visio
Individualpresentation
Ch.4and17
DataManagement
(R)
AccountingInformationSystemsSecurity
Ch.5,6,7(R)
Individualpresentation(2)

InternalControl
Individualpresentation(2)

Ch.8,9,10
(R)

MidTestPreparation

MidExam(1/4/201412/4/14)
Ch.12(R)
RevenueCycleandCashReceipt
GroupPresentation

Homework
tba

Kasus

Problems3.1.:
Endah
Case4:Arief
Case5.1:
Anza
Case6.1:
Galih
Case7.1:Eko
Case9.1:
Fany
Case10.1:
Cantika

Dokumentasi
siklus:group
presentation:
Cantika,Fany

Week
9

Topic
ExpenseCycleandCashDisbursement
GroupPresentation

Reference
Ch.13(R)

10

HumanResourceCycleandProductionCycle
GroupPresentation

Ch.14,15(R)

11

MYOB1

Module

12

MYOB2

Module

13

MYOB3

Module

14

InformationTechnologyAudit

Ch.11(R)

FinalExam

Homework

Kasus
Dokumentasi
siklus:group
presentation:
Eko,Arief
Dokumentasi
siklus:group
presentation:
Anza,Galih,
Endah