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BA 431 Accounting Information Systems

GENERAL INFORMATION:

Course title: BA431 Accounting Information Systems

Campus: National

Initiator: Rominger James Maddegodagedara and Edper Castro

Date: June 1, 2021

Course description

This course introduces fundamentals of the Accounting Information Systems (AIS) and how it functions and fits into the organization. Focus is on setting up an Accounting Information Systems (AIS) and applying theoretical knowledge learned in previous accounting courses to a computerized business environment. The student will undertake a course related project using accounting software.

COURSE HOURS/CREDITS:

   

Hours per Week

 

No. of Weeks

 

Total Hours

 

Semester Credits

Lecture

  

3

x

16

x

48

=

3

Laboratory

  

 

x

 

x

 

=

 

Lecture / Lab

  

 

x

 

x

 

=

 

Workshop

    

x

  

x

  

=

  
         

Total Semester

Credits

  

3
                     

PURPOSE OF COURSE:

[X] Degree requirement

[ ] Degree elective

[ ] Certificate

[ ] Other

PREREQUISITES: BA 330 Intermediate Accounting

PSLOS OF OTHER PROGRAMS THIS COURSE MEETS:

PSLO#

Program

None

 

1) INSTITUTIONAL STUDENT LEARNING OUTCOMES

[ ]

1. Effective oral communication: capacity to deliver prepared, purposeful presentations designed to increase knowledge, to foster understanding, or to promote change in the listeners’ attitudes, values, beliefs, or behaviors.

[ ]

2. Effective written communication: development and expression of ideas in writing through work in many genres and styles, utilizing different writing technologies, and mixing texts, data, and images through iterative experiences across the curriculum.

[X]

3. Critical thinking: a habit of mind characterized by the comprehensive exploration of issues, ideas, artifacts, and events before accepting or formulating an opinion or conclusion.

[X]

4. Problem solving: capacity to design, evaluate, and implement a strategy to answer an open-ended question or achieve a desired goal.

[ ]

5. Intercultural knowledge and competence: a set of cognitive, affective, and behavioral skills and characteristics that support effective and appropriate interaction in a variety of cultural contexts.

[ ]

6. Information literacy: the ability to know when there is a need for information, to be able to identify, locate, evaluate, and effectively and responsibly use and share that information for the problem at hand.

[ ]

7. Foundations and skills for life-long learning : purposeful learning activity, undertaken on an ongoing basis with the aim of improving knowledge, skills, and competence.

[X]

8. Quantitative Reasoning: ability to reason and solve quantitative problems from a wide array of authentic contexts and everyday life situations; comprehends and can create sophisticated arguments supported by quantitative evidence and can clearly communicate those arguments in a variety of formats.

2) PROGRAM STUDENT LEARNING OUTCOMES (PSLOs): The student will be able to:

  1. Apply skills concepts and techniques in main functional areas of business and accounting;
  2. Interpret and use quantitative techniques in solving business problems and decision-making using technological tools;
  3. Develop and apply effective intercultural oral and written communication skills appropriate for business; and
  4. Recognize and assess basic legal, environmental, and ethical challenges confronting businesses in general.

3) COURSE STUDENT LEARNING OUTCOMES (CSLOs)(General): The student will be able to:

  1. Describe transaction processing and internal control in an Accounting Information System (AIS);
  2. Account for business transactions using an Accounting Information System (AIS); and
  3. Generate and analyze financial reports on an Accounting Information System (AIS).

4) COURSE STUDENT LEARNING OUTCOMES (CSLOs)(Specific): The student will be able to:

CSLO (General) 1: Describe transaction processing and internal control in an Accounting Information System (AIS).

Student Learning Outcome (specific)

ISLO

PSLO

Assessment Strategies

1.1 Discuss an accountant’s perspective in Accounting Information System (AIS).

3

2

The student will complete a written assignment graded by a rubric focused on discussing an accountant’s perspective in AIS.

1.2 Discuss transaction processing in AIS.

3, 4

2

The student will complete a written assignment graded by a rubric focused on discussing transaction processing in AIS.

1.3 Discuss internal control in AIS.

3, 4

2

The student will complete a written assignment graded by a rubric focused on discussing internal controls in AIS.

CSLO (General) 2: Account for business transactions using an Accounting Information System (AIS).

Student Learning Outcomes (specific)

ISLO

PSLO

Assessment Strategies

2.1 Journalize transactions for the revenue cycle in the AIS.

3, 8

2

The student will complete a written assignment graded by a rubric focused on journalizing transactions for the revenue cycle in the AIS.

2.2 Journalize transactions for the expenditure cycle in the AIS.

3, 8

2

The student will complete a written assignment graded by a rubric focused on journalizing transactions for the expenditure cycle in the AIS.

2.3 Account for the conversion cycle in the AIS.

3, 8

2

The student will complete a written assignment graded by a rubric focused on accounting for the conversion cycle in the AIS.

CSLO (General) 3: Generate and analyze financial reports on an Accounting Information System (AIS).

Student Learning Outcomes (specific)

ISLO

PSLO

Assessment Strategies

3.1 Generate financial statements in the AIS.

3, 4

2

The student will complete a written assignment graded by a rubric focused on generating financial statements in the AIS.

3.2 Analyze financial statements in the AIS.

3*, 4

2

The student will complete a written assignment graded by a rubric focused on analyzing financial statements in the AIS.

3.3 Generate management reports in the AIS.

3, 4

2

The student will complete a written assignment graded by a rubric focused on generating management reports in the AIS.

5) COURSE CONTENT:

  • Accounting information system overview.
  • Transaction processing.
  • Revenue cycle.
  • Expenditure cycle.
  • Conversion cycle.
  • Financial reporting.
  • Management reporting.

6) METHOD(S) OF INSTRUCTION:

[X] Lecture [ ] Cooperative learning groups

[X] Laboratory [X] In-class exercises

[ ] Audio visual [X] Demonstrations

[X] Other: –Learning Management System

7) REQUIRED TEXT(S) AND COURSE MATERIALS:

  • James A. Hall., Accounting Information Systems; 10th ed., Cengage Learning, 2019 or most recent edition.

8) REFERENCE MATERIALS:
None

9)INSTRUCTIONAL COSTS:
None.

10) EVALUATION:

Summative evaluation is accomplished by having the student complete assignments. The student must achieve a grade of “C” or higher to pass the course.

11) CREDIT BY EXAMINATION:
None

BA431 Accounting Information Systems

 Endorsed by CC: Jan. 9, 2023
  Approved by VPIA: 08/21/2023

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