DIRE DAWA UNIVERSITY
College of Business Economics
Accounting and Finance Program
Department Accounting and Finance
program Accounting and Finance
Module Title Accounting Information Systems
Objective of the Upon the successful completion of this module, students should be able to:
module Explain the fundamental Information Technology concepts that underpin
business information systems;
Be competent in the use of a computer, produce documents, design
spreadsheets and make a presentation;
Identify AIS control and security threats and recommend
preventing/mitigating strategies;
Develop understanding about fundamental concepts of database
technology and data modelling and apply the knowledge gained to develop
AIS data model;
Have basic skill on the use of major accounting software
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
AcFn 4121 Accounting Information System 3 5
Course Information
Course AcFn 4121
Number
Course Title Accounting Information System
Degree BA Degree in Accounting and Finance
Program
Contact 3
Hours
Instructor Seyoum T. (MSc.)
Email Seyoumtesfaye5@[Link]
Course After successfully completing this course, the students should be able to:
Objectives and • Analyse, document and evaluate business activities performed by firms with
Competences to in major transaction cycles;
be Acquired Identify AIS control and security threats and recommend
preventing/mitigating strategies;
Understand the models, techniques, and tools for Information Systems
Analysis and Design in general and AIS in particular;
Develop skills in documenting Accounting Systems;
Develop understanding about fundamental concepts of database technology
and data modeling and apply the knowledge gained to develop AIS data model;
Set up an accounting system using the a general ledger software package:
and
Develop working knowledge about database applications.
Course The course is designed to install the knowledge and skill Accountants require to
Description improve the design and function of the Accounting Information Systems through
harnessing the current state of the art Information Technology. The course
introduces the techniques and methodologies used to design and develop
Information System in general and Accounting System in particular. It also
familiarizes students to Database Management System (Ms Access).
WEEKS Course Contents Reading
2WEEKs 1. Accounting Information Systems: An Overview
{1ST – 2ND} 1.1. An Overview of AIS
1.2. Business Processes/Activities/Decisions/ and
Information Needs
1.3. Scope of AIS
1.4. Uses of AIS and Role of Accounts in Relation to
AIS
2WEEKs 2. Overview of Business Processes
{3RD - 4TH} 2.1. Business Processes and Events
2.2. Identifying Events in Business Process
2.3. Organizing data in an AIS
2.4. Types of Files and Data
2.5. Events and Activities
2WEEKs 3. The System Development Process
{5TH - 6TH} 3.1. System Development and Documentation Tools
and Techniques: DFD, and Flow Chart
3.2. System Development Processes
(Methodology, Systek2m Investigation, Planning,
Analysis, Design, Implementation)
2WEEKs 4. Relational Databases
{7TH - 9TH} 4.1. Database Systems
4.2. Database Design Process
4.3. The REA Data Model
4.4. Database Systems and Future of Accounting
2WEEKs 5. Transaction Cycles and Accounting Applications
{10TH - 11TH} 5.1. Organizing Accounting Applications
5.2. Processing Modes
5.3. The Revenue Cycle
5.4. The Expenditure Cycle
5.5. General Ledger and Reporting System
2WEEKs 6. Control and Audit of AIS
{12TH - 14TH} 6.1. Overview of Control Concepts
6.2. Information System Control
6.3. Computer Controls and Security
6.4. Overview of Auditing of Computer Based IS
Teaching and The teaching and learning methodology include lecturing, discussions, problem
Learning solving, and analysis. Take-home assignment will be given at the end of each
Methods/strategy chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluation Mid Quiz Assig 1 Assig 2 Final Total
25% 5% 10% 10% 50% 100%
Work load in Hours Required
hours Total
Assess Tutor Self- Assign Advi Hrs ECTS
Lectures Lab ments ials Studies ment sing
48 25 10 12 40 - - 135 5
Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so
that they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions.
Text and Text Book:
reference books Romney and Steinbart, 2007: Accounting Information Systems,
th
11 ed, Prentice Hall, Inc.
Reference Books
Bodnar and Hopwood, 1998. Accounting Information Systems, 7th Edition,
Prentice Hall, Inc.
[Link], 1998. Accounting Information Systems, 2 nd Edition, West
Publishing Co.
Moscove and et. al., 1997. Core concepts of Accounting Information
Systems, 5th Edition, John Wiley and Sons, Inc.
Hoffer and et. al., 1999. Modern Systems Analysis and Design, 2 nd Edition,
Addison Wesley Longman, Inc.
Gelinas et al, 1999. Accounting Information Systems, 4 th Edition, South
Western Publishing Co. USA.
Boockholdt, 1999. Accounting Information Systems, 5th Edition,
Irwin/McGraw Hill.
Jones Rama, 2003. Accounting Information System: A Business Process
Approach.
Pressman, Rogers S., 2005. Software Engineering: A practitioner’s
approach.
Whiten J.L; Bentley L.D; Dottman, K.C., 2000. System Analysis and
Design Methods.