PETRA CHRISTIAN UNIVERSITY

Faculty of Economics – Accounting Department

INTERNATIONAL BUSINESS ACCOUNTING PROGRAM (IBACC)
Course Syllabus

Course : Accounting Information Systems (IA4126)

Lecturer : Josua Tarigan, PhD, CMA, CFP, CSRA, CIBA

Course Description:
This course gives understanding of accounting information systems, and business process, internal
control and control activities. Sub systems covered included revenue cycle, expenditure cycle,
production cycle, human resource and payroll, general ledger and reporting system and how to apply
the control to each cycle’s threats. In addition, the course will cover documentation techniques and
introduction to accounting software. In corporate level, course will introduce the linkage and
application of information technology in business and aligned with strategy and how to manage the
information systems.

Goals& Expectation
Upon successful completion of this course, the students should have:
 Knowledge of accounting information systems
 Skills to document the systems with flowchart and DFD by using Visio software
 Skills to analyze accounting information systems
 Skills to identify threat and suggest controls to mitigate the risks
 Knowledge of application of IT in business

Required Materials:
1. Accounting Information Systems, 14th (2018), Romney, Marshall B. & Steinbart, Paul John,
Prentice Hall
2. Association of Certified Fraud Examiners (ACFE) website, www.acfe.com

Teaching Method
Class will be held in classroom and computer laboratory in which students can learn and practice the
theory and apply accounting software Accurate, and documentation software VISIO. Each student
must always be prepared to participate fully and in all class meeting and discussions. The purpose of
group assignment is to enable students tocollaboratein analyzing case study and also provide a small
group forum for learning andto assess your knowledge and understanding. The purpose of the lecture
is to introduce the software, rules, and the application of those principles. A lecture does not cover all
there is to learn about the area. The students need to read and understand the materials covered. Re-
looking at previous courses like principle accounting is strongly recommended.

1
Grading Components
No Component Weight
1 Individual Assignment & Class Discussion 25%
2 Mid Test Close Book 25%
3 Final Test Close Book 25%
4 Group Assignment: Presentation 25%
AIS Design (Business Process, Flowchart, DFD & Control)
Minimum 2 cycles
Choose one company, draw the business process in flowchart,
DFD, control
Read the chapter and practice
The understanding and application of computer application in accounting and business are very important

Specific Rules
1. Be ready for the class
2. Lateness will result the not-present status on the attendance list.
3. Unable to follow 75% of the scheduled class meeting will cause failure to join the final exam.
4. Get the permission from the lecturer to go in and out the classroom!
5. Approval for skipping mid or final exam must be from the DEAN.
6. Lateness in submitting the assignment will not be graded.
7. Any other rules must refer to Student guidebook and IBAcc Additional Rules.

Class Schedule
Week Date Topics Reading
1 14 Aug AIS an Overview Chapter 1
2 21 Aug Computer Fraud & Abuse Techniques Chapter 5 &6
3 28 Aug Control and Accounting Information Systems Chapter 7
4 4 Sep Controls for Information Security Chapter 8
5 11 Sep Confidentiality & Integrity Concept Chapter 9 &10
6 18 Sep IT/IS Audit Chapter 11
7 MID EXAM Chapter 1-14
8 25 Sep System Documentation 1 Chapter 3
9 2 Oct System Documentation 2 Chapter 3
10 23 Oct Revenue Cycle Chapter 12
11 30 Oct Expenditure Cycle Chapter 13
12 6 Nov Production Cycle & Payroll Cycle Chapter 14 & 15
13 13 Nov SDLC & Development Strategy Chapter 20-22
14 20 Nov Group Assignment presentation 1
15 27 Nov Group Assignment presentation 2
16 FINAL EXAM Chapter 3, 12-15, 20-22