/ University of Hail
College of Business Administration
Department of Accounting
First Semester 2016-2017
Campus: Business Administration- Male/Female
Duration: Sep. 18, 2016- Jan.12, 2017
Course: Acc 300 &339- Accounting Information System
Instructor: Dr.M.Shekar E-mail:
Dr.Hajeera Fathima Khan email id:
This course focuses on the role of accounting information systems within companies’ operating environments, their capabilities and limitations, accounting information system data for gathering and processing, internal controls in computerized accounting systems analysis and designs. Accounting as an information system and its significance in business organization, revenue cycle, expenditure cycle, payroll cycle and other important operating cycles. It covers the theoretical and practical aspects of analyzing, designing and implementing a new accounting information system, including the design and management of data bases and evaluation of internal control in both manual and electronic systems in addition to studying computer usage in accounting systems. The main learning outcome of this course will be as follows:
- The conceptual knowledge of Accounting information system, and its significance in business organization.
- They are acquainted with the basic accounting terminology and also understand about the computerized and manual accounting system.
- They acquired the knowledge of steps in accounting cycle.
Course Objectives and Intended Learning Outcomes
At the completion of the course the students will learn the following areas
1.1 / Recognize the importance of accounting standards and accounting as information system.
1.2 / Describe conceptual knowledge of Accounting information system, and its significance in business organization
1.3 / State the accounting information system practices in present business world
1.4 / List out the steps in accounting cycle
2.1 / Writethe overview of Business Processestools and techniques of system development.
2.2 / Explain the Revenue & Expenditure Cycle
Pre-requisites: ACC204-Intermediate Accounting II
- Accounting Principles, By Weygandt, Kieso and Kimmel 10th edition Wiley-ISBN978-0470-64646-5
There will be two majors and one comprehensive final exam. The exams may be comprised of a mixture of true/false, multiple choice, matching, short-answer, and essay questions. Students are required to (1) attend all classes on time, (2) read all assigned material before class, and (3) participate meaningfully in class discussions. You have to come to the class prepared, having read the assigned chapter in advance. This portion of the grade will be influenced by attendance, regular quizzes, and the quality of interaction, cooperation, and discussion.
All written assignments must be free from grammar and spelling errors, and must cite sources of information and include a list of references. They must be double-spaced, single-column documents with 1" margins using 12-point type in Times New Roman. Presentations must be conducted in a professional manner and use PowerPoint slides. Presentation must be submitted in electronic format.
"The College prohibits the following conduct: all forms of academic dishonesty, including cheating; plagiarism or " If you misrepresent another's ideas and/or written work as your own, then you will earn an "F" for the course. Academic dishonesty is not worth the penalty it incurs.
Standard letter grades (i.e., A+, A, B+, B, C+, C, D+, D, F) will be used to assess the progress of students. Final grades will be determined as follows:
A+95.0 – 100%A 90.0 – 94.99%
B+85.0 – 89.99%B80.0 – 84.99%
C+75.0 – 79.99%C70.0 – 74.99%
D+65.0 – 69.99%D60.0 – 64.99%
1.As this course requires a considerable amount of participation, the completion of in-class exercises, and group work, attendance is very important. If your absence exceeds with 20% or more; you are automatically prevented from taking the final exam and receive a grade of DN in the course.
2.The Major exam is not repeated unless the student has a valid medical report from a governmental hospital.
Course Schedule: Action plan of Chapterization
Week / Chapters / Topic
1-2 / Chapter 1 / An overview of Accounting Information System
3-4 / Chapter 2 / Overview of Business Processes
4-5 / Chapter 3 / Relational Databases
5 / Chapter 1-3 / Major I Exam Review
6-8 / Chapter 4 / Systems Dev. & Doc. Techniques
9-10 / Chapter 5 / Computer-Based IS Control
11-12 / Chapter 6 / The Revenue Cycle: Sales and Cash Collections
12 / Chapter 4-6 / Major II Exam Review
13-14 / Chapter 7 / The Expenditure Cycle: Purchasing & Cash Disbursement
15-16 / Chapter1-7 / Final Exam Review
17 / Chapter 1-7 / Final Exam
Major-1: 5th Week (Ch-1-3)
Major-2: 12th Week ( Ch-4-6)
Review of the course content:15th - 16th week
Final Examination: 17th Week (all the chapters)