COURSE SYLLABUS

Faculty, Department Business School, Accounting

Catalog Number ACC 93203/ ACC 13203
Course Name Accounting Information System/ Sistem informasi Akuntansi
Credit 3
Academic Year 2021/2022
Semester / Term Accelleration
UNIVERSITAS PELITA HARAPAN
Day, Time
Lecturer(s), contact Info.

COURSE DESCRIPTION
The study of Accounting Information System (AIS) covers the conceptual framework to emphasize the professional and legal responsibility of
accountants and management for the design, operation, and control of AIS application.

GENERAL INSTRUCTIONAL OBJECTIVE(S)

To equip the students with the understanding of accounting information system overview, transaction cycles and business process, and systems
development activities.

COMPETENCIES (Specific Instructional Objectives)

A1 Student should be able to relate their faith in God in better understanding and analyzing various issues.

A2 Student should be able to think critically in the effort to find the best and Godly solution for various issues.

A3 Student should be able to present the assigned case confidently and actively encourage classmates to have friendly and team-building
discussions.

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A4 Student should be able to understand the accountant’s perpective of accounting information system.

A5 Student should be able to understand the transaction processing.

A6 Student should be able to understand ethical issues related to business and specifically to computer system, definition and implication of fraud, and
internal control structure and control activities specified in the COSO framework.

A7 Student should be able to understand revenue cycle and expenditure cycle.

A8 Student should be able to understand the technologies and techniques used in support of two alternative manufacturing environments.

A9 Student should be able to understand financial reporting and management reporting system.

A10 Student should be able to understand system development life cycle.

A11 Student should be able to understand how to construct, deliver, and maintain systems project.

TOOLS White Board, LCD Projector

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LEARNING STRATEGIES
INDIVIDUAL STUDY CLASSROOM ACTIVITIES
1. Homework 1. Group Presentations

2. In-class Exercises 2. Class Participation

3. Quizzes 3.

CLASS POLICY
1. Attendance is taken at the beginning of every class.

2. Late attendance max. 15 minutes (considered absent beyond that).

3. Max. number of absence in one semester is 1 time.

4. No usage of electronic communication devices during the class.

5. Be respectful toward each other.

5. Only on-time submitted work will be accepted.

6. Any dishonesty found in/during students’ work will result in zero (0) point given for that work, and could potentially lead to failing the
course.

7. Active participation throughout the class meetings are highly encouraged.

8. Every student should own the required textbook that does not violate any copyright laws and bring it to every class meetings.

9. No additional assignments and/or remedials will be given after the final exam.

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TEXT BOOKS (MAIN)
1. James A. Hall: Accounting Information Systems, 2016, 9th Edition, Cengage Learning.

REFERENCES (used in this course)

1. Simkin: Core Concept of Accounting Information System, 14th e, wiley
2. News articles
3. News videos
4. Scientific publications

GRADING SCHEME
INDICATORS WEIGHT (%) COMPETENCIES
UAS 35 Final exam

UTS 35 Mid-term exam

Homework,
KAT 1 10 Quizzes

KAT 2 20 Class Participations, Group presentations

NOTE:
1. TOPICS FOR GROUP PRESENTATIONS THROUGHOUT THE SEMESTER WILL BE INFORMED BY THE LECTURER.
2. EACH GROUP WILL CONSIST BETWEEN 4-6 STUDENTS.

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
1 Students should be able to The Information Listening Lecture In class exercise – 50 PC, LCD, Chapter 1
understand about: System: An Notes – 90 minutes minutes sound-system,
• The primary information Accountant’s Classroom Discussion mic.
flows within the business Perspective – 40 minutes
industries • The
• The difference between Information
accounting information Environment
systems and management • Organizational
information systems. Structure and
• The difference between AIS
financial transactions and • Accountants’
non-financial transactions. Unique Role in
• The principal features of the AIS
general model for
information systems.
• The organizational structure
and functional areas of a
business.
• The difference between
external auditing, internal
auditing, and advisory
services as they relate to
accounting information
systems.
2 Students should be able to Introduction to Listening Lecture In class exercise – 50 PC, LCD, Chapter 2
understand about: Transaction Notes – 90 minutes minutes sound-system,
• The broad objectives of Processing Classroom Discussion mic.
transaction cycles. • An Overview of – 40 minutes

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
• Types of transactions Transaction
processed by each of the Processing
three transactions cycle. • Accounting
• Basic accounting records Records
used in manual transaction • File Structures
processing systems. • Documentation
• Documentation techniques Techniques
used for representing • Transaction
manual systems. Processing
• Relationship between Models
traditional accounting • Data Coding
records and their digital Schemes
equivalents in computer-
based systems.
• Documentation techniques
used for representing
computer based systems.
• The differences between
batch and real-time
processing and the impact
of these technologies on
transaction processing.
• Data coding schemes used
in accounting information
systems.

3 Students should be able to Ethics, Fraud and Listening Lecture In class exercise – 50 PC, LCD, Chapter 3
understand about: Internal Control Notes – 90 minutes minutes sound-system,

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
• Broad issues pertaining to  Ethical Issues Classroom Discussion mic.
business ethics. in Business – 40 minutes
• Basic ethical issues related  Fraud and
to the use of information Accountants
technology.  Internal
• The difference between Control
management fraud and Concepts and
employee fraud. Techniques
• Common types of fraud
schemes.
• Key features of the COSO
internal control framework.
• Objectives and application
of both physical and IT
control activities.
4,5 Students should be able to The Revenue Listening Lecture In class exercise – 50 PC, LCD, Chapter 4
understand about: Cycle Notes – 60 minutes minutes sound-system,
• Fundamental tasks  The Classroom Discussion mic.
performed in the revenue Conceptual – 40 minutes
cycle, regardless of the System
technology in place.  Physical
• The functional departments Systems
involved in revenue cycle
activities and trace the
flow of revenue
transactions through the
organization.
• Documents, journals, and

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
accounts needed for audit
trails, records, decision
making, and financial
reporting.
• Risks associated with the
revenue cycle and the
controls that reduce these
risks.
• The operational and
control implications of
technology used to
automate and reengineer
the revenue cycle.
5,6 Students should be able to The Expenditure Listening Lecture In class exercise – 50 PC, LCD, Chapter 5
understand about: Cycle Part I: Notes – 60 minutes minutes sound-system,
• Fundamental tasks Purchases and Classroom Discussion mic.
performed during purchases Cash – 40 minutes
and cash disbursement Disbursements
processes. Procedures
• Functional areas involved in • The Conceptual
purchases and cash System
disbursements and the flow • Physical
of these transactions Systems
through the organization.
• Documents, journals, and
accounts that provide audit
trails, promote the
maintenance of records, and

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
support decision making
and financial reporting.
• Risks associated with
purchase and cash
disbursements activities and
the controls that reduce
these risks.
• Operational features and
the control implications of
technology used in
purchases and cash
disbursement systems.
7 Review & Quiz Review all chapters – Quiz – 120 minutes PC, LCD, Chapter 1 - 5
60 minutes sound-system,
mic.
8 MID-TERM EXAM

9,10 Students should be able to Expenditure Cycle Listening Lecture In class exercise – 90 PC, LCD, Chapter 6
understand about: Part II: Payroll Notes – 90 minutes minutes sound-system,
• Fundamental tasks of Processing and mic.
payroll and fixed asset Fixed Asset
processes. Procedures
• Functional depts. of payroll  The
and fixed asset activities Conceptual
and the flow of transactions Payroll System
through the organization.  The Physical
• Documents, journals, and Payroll System
accounts needed for audit  The

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
trails, record maintenance, Conceptual
decision making, and Fixed Asset
financial reporting. System
• Exposures associated with
payroll and fixed asset
activities and the controls
that reduce these risks.
• Operational features and the
control implications of
technology used in payroll
and fixed asset systems.
10,11 Students should be able to The Conversion Listening Lecture In class exercise – 90 PC, LCD, Chapter 7
understand about: Cycle Notes – 90 minutes minutes sound-system,
• Elements and procedures of  The Traditional mic, AC, dll.
a traditional production Manufacturing Actual sample
process. Environment showed by
• Data flows and procedures  World-Class film/video clips,
in traditional cost Companies and online internet
accounting systems. Lean resources,
• Accounting controls in a Manufacturing Sound-system,
traditional environment.  Techniques and LCD, etc.
• Principles, operating Technologies
features, and technologies that Promote
of lean manufacturing. Lean
• Shortcomings of traditional Manufacturing
accounting methods in the  Accounting in a
world-class environment. Lean
• Key features of activity Manufacturing

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
based costing and value Environment
stream accounting.  Information
• Information systems of lean Systems that
manufacturing and world- Support Lean
class companies. Manufacturing
12 Students should be able to Financial Listening Lecture In class exercise – 50 PC, LCD, Chapter 8
understand about: Reporting and Notes – 90 minutes minutes sound-system,
 The operational features of Management Classroom Discussion mic.
the General Ledger System Repoting Systems – 40 minutes
(GLS), financial reporting The General
system (FRS), and Ledger Systems
management reporting  Controlling the
system (MRS). FRS
 The principle operational  The
controls governing the Management
GLS and FRS. Reporting
 The factors that influence System
the design of the MRS.
 The elements of a
responsibility accounting
systems.
13 Students should be able to Managing the Listening Lecture In class exercise – 50 PC, LCD, Chapter 13
understand about: Systems Notes – 90 minutes minutes sound-system,
• The key stages in the Development Life Classroom Discussion mic.
SDLC. Cycle – 40 minutes
• How a firm’s business (SDLC)Foreign
strategy will shape its Direct Investment
information system.  The Systems

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
• The relationship between Development
strategic systems planning Life Cycle
and legacy systems.  Systems
• What transpires during Strategy
systems analysis.  Project
• The TELOS model for Initiation
assessing project feasibility.
 System
• Cost-benefit analysis issues Evaluation and
related to information Selection
systems projects.  The
• The role of accountants in Accountant’s
the SDLC. Role in
Managing The
SDLC
14 Students should be able to Construct, Listening Lecture In class exercise – 50 PC, LCD, Chapter 14
understand about: Deliver, and Notes – 90 minutes minutes sound-system,
 The sequence of events that Maintain Systems Classroom Discussion mic.
constitutes the in-house Project A – 40 minutes
development phase of Country’s Balance
SDLC. of Payments
 Tools that used to improve  In-House
the success of systems Systems
construction and delivery Development
activities including  Commercial
prototyping, CASE tools, Packages
and the use of PERT and  Maintenance
Gantt charts. and Support
 The distinction between

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COURSE PLANNER
COMPETENCIES ACTIVITIES /
SESSION TOPICS ASSESSMENTS MEDIA RESOURCES
(Knowledge, Skills, & Attitude) LEARNING METHODS
structured and object-
oriented design approaches.
 The use of multi-level
DFDs in the design of
business processes.
 The different types of
systems documentation and
the purposes they serve.
 The role of accountants in
the construction and
delivery of systems.
 The advantages and
disadvantages of the
commercial software option
and the decision-making
process used to select
commercial software.

15 Review and Quiz Review all chapters – Quiz – 120 minutes PC, LCD, Chapter
60 minutes sound-system, 6,7,8,13,14
mic.
16 FINAL EXAM

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ACTIVITIES GUIDE & LEARNING STRATEGY
No Methods
1 Teaching (Speaking)
Question - Answer
2 (sharpening)
Group Discussion
3 (Guiding)
Watching Movies
4 (Meaning)
5 Team Work (Cooperation)
Moving in Class
6 (Coaching)
7 Exercise Skill (Training)
Group Presentation
8 (Growing)
Contextual Learning
9 etc.
10 Quiz (examining)
Personal Understanding
11 (Student Explain topic)
12 Problem-based Learning
13 Sharing (humanizing)
RUBRICS (Group Presentation)
ASSESSMENT CRITERIA
Informativeness
a. The quality of information &
data
Learning Media / Resource
PC, LCD, Sound-system, mic, AC, etc.
Microphones (2 sets), Sound-system,
AC, etc.
classroom and table-chairs for the group members, 2 sets of wireless microphone, sound system, AC, etc.
Online Internet, Sound-system, LCD, AC, selected video clips, etc.
Paper and pencil, colored markers, flipcharts, tape, glue, AC, sound system, etc.
Classroom, simulation and demonstration equipment, white boards and marker, flip charts, etc
PC, LCD, Sound-System, Online internet, wireless microphones, etc.
Powerpoint presentations
Actual samples and cases presented in film or video clips , online-internet resources, sound system, LCD,
Question bank/sets, answer sheets
Mic, Sound-system, LCD, PC, etc.
Cases and problems descriptions, Microphone, PC, LCD, etc.
Microphone, Sound system, LCD, PC, etc.
Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
The quality of The quality of The quality of The quality of 4 = 25
information & data information & data information & data information & data 3 = 20
presented is superb. presented is good. The presented is not presented is very
2 = 10
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RUBRICS (Group Presentation)
ASSESSMENT CRITERIA Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
b. The accuracy of information The information shared information shared is very good. The bad. The 1=0
c. How much the class learn from is very accurate and accurate and complete. information shared information shared
presentation? very complete. The The class learn a good is somewhat is not accurate at all.
class learn an excellent amount from the accurate. The class The class learn
amount from the presentation. learn a small nothing from the
presentation. amount from the presentation.
presentation.
Analysis & Interpretation Very proper concepts Proper concepts are Some proper No proper concepts 4 = 40
a. The use of related concepts in are used in analyzing used in analyzing and concepts are used are used in 3 = 30
analyzing and interpreting the and interpreting the interpreting the in analyzing and analyzing and
2 = 20
information information. The information. The interpreting the interpreting the
conclusions drawn are conclusions drawn are information. The information. The 1=0
b. The depth of conclusions drawn
c. The insights gained from the very critical and logical. critical and logical. conclusions drawn conclusions drawn
topic The class gain a lot of The class gain some are somewhat are not critical and
new insights from the new insights from the critical and not logical. The
topic. topic. somewhat logical. class gain no
The class gain a insights from the
limited number of topic.
new insights from
the topic.
Presentation Style The presentation flows The presentation flows The presentation The presentation 4 = 15
a. The structure of the presentation very smoothly between smoothly between flows somewhat does not flow 3 = 10
b. The effectiveness of the slides sections. The slides sections. The slides smoothly between smoothly between
2=5
provide very clear and provide clear and sections. The slides sections. The slides
very informative points informative points that provide somewhat does not provide 1=0
that support the support the clear and somewhat clear and
presentation. presentation. informative points. informative points.
Deliverance The audience’s The audience’s The audience’s The audience’s 4 = 10
questions are answered questions are answered questions are questions are not

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RUBRICS (Group Presentation)
ASSESSMENT CRITERIA
a. The ability in answering
audience’s questions
b. The balance division of
presentation parts among
members
Time Management
a. The submission of powerpoint
slides & the length of
presentation.
Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
very confidently and confidently and answered answered 3=8
very professionally. professionally. Every somewhat confidently and 2=5
Every members present members present a confidently and professionally. Not
1=0
a very good and balance good and balance somewhat every members
amount of information amount of information professionally. Not present a good and
during the presentation. during the presentation. every members balance amount of
present a good and information during
balance amount of the presentation.
information during
the presentation.
The powerpoint slides The powerpoint slides The powerpoint The powerpoint 4 = 10
are submitted before the are submitted before slides are submitted slides are submitted 3=7
deadline. The the deadline. The after the deadline. after the deadline.
2=4
presentation finishes presentation finishes The presentation The presentation
within the time limit. over the time limit. finishes within the finishes over the 1=0
time limit. time limit.

RUBRICS (Class Participation)

ASSESSMENT CRITERIA Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
Participation throughout the Very active and Active and engaging Somewhat active Not active during 4 = 100
course engaging during the during the class during the class the class 3 = 80
class discussions. discussions. discussions. discussions.
1. Q & A session during class 2 = 50
discussions. 1=0

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 Syllabus Contract
As a student representative and the instructor of this course, we hereby acknowledge that we have read and understood the course
syllabus provided. If anything needs to changed later to improve the teaching and learning process, we will discuss the proposed
changes ahead of time and make any changes that would improve the teaching and learning process.

We agree to follow this syllabus which will be put into effect as soon as it has been signed by all parties shown below.

1st Party 2nd Party

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 Lecturer / Instructor, Student Representative,

( _________________________.) – ___/___/___ ( ) - ___/___/___

Approved by Acknowledged by
Department Chair of Accounting, Acting Dean of Business School,

( ) – ___/___/___ () – ___/___/___

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