FACULTY OF BUSINESS
Department of Business Administration
ACC 301 | Course Introduction and Application Information
Course Name |
Fundamentals of Accounting Information Systems (Powered by PwC)
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
ACC 301
|
Fall/Spring
|
3
|
0
|
3
|
6
|
Prerequisites |
None
|
|||||
Course Language |
English
|
|||||
Course Type |
Elective
|
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Course Level |
First Cycle
|
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Mode of Delivery | - | |||||
Teaching Methods and Techniques of the Course | DiscussionProblem SolvingQ&ALecture / Presentation | |||||
Course Coordinator | ||||||
Course Lecturer(s) | ||||||
Assistant(s) | - |
Course Objectives | This course is designed to introduce students the fundamental concepts of AIS and show them how accounting data is captured, processed, and communicated by the use of computerized or semi-computerized information systems. Combining the people, technology and operation elements of an accounting information systems, the course will mainly focus on the effects of AIS on the effectiveness of management controls and managerial reporting. The students will also improve their computer and analytical skills as they will learn the basics of an accounting software and excel spreadsheets during applications sessions. |
Learning Outcomes |
The students who succeeded in this course;
|
Course Description | This course provides a basic knowledge of how accounting information systems function in today’s business environment. The following topics are covered in this course: basics of information systems, transaction processing, analysis of revenue, expenditure, conversion cycles, financial reporting and nanagement reporting systems by the use of IT, database management systems, the REA approach to business process modeling, enterprise resource planning systems, IT controls and applications on computerized accounting and excel spreadsheets. |
|
Core Courses | |
Major Area Courses |
X
|
|
Supportive Courses | ||
Media and Management Skills Courses | ||
Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
Week | Subjects | Related Preparation |
1 | Introduction to Accounting Information Systems - Disruptive Technologies | |
2 | AIS and the Accountant, The Importance of Information Technology to Accountants - What Are Accounting Information Systems? - What's New in Accounting Information Systems? - Accounting and IT - Input, Processing, and Output Devices - Secondary Storage Devices - Data Communications and Networks / - Computer Software | Chapter 1-2 |
3 | Data Modelling - An Overview of Databases - Steps in Developing a Database Using the Resources, Events, and Agents Model - Normalization | Chapter 3 |
4 | Documenting Accounting Information Systems - Why Documentation Is Important - Primary Documentation Methods | Chapter 6 |
5 | Accounting Information Systems and Business Processes - Sales and Purchasing Processes | Chapter 7 |
6 | Accounting Information Systems and Business Processes - Sales and Purchasing Processes | Chapter 7 |
7 | Accounting Information Systems and Business Processes - Resource Management, Production, Financing Processes, Business Process Reengineering | |
8 | Midterm | Chapter 8 |
9 | Accounting Information Systems and Business Processes - Resource Management, Production, Financing Processes, Business Process Reengineering | Chapter 8 |
10 | Accounting Information Systems and Blockchain - e-Transformation in Tax and Accounting | Chapter 15 |
11 | The Basics of Using Computer Based Accounting Systems - Setting up a company, maintaining chart of accounts | |
12 | The Basics of Using Computer Based Accounting Systems - Setting up inventory, payroll, vendors and customers and plant assets | Accounting Software Applications |
13 | The Basics of Using Computer Based Accounting Systems - Recording journal entries, creating customer invoices, processing cash receipts and payments, processing purchases, recording adjusting entries, creating trial balance, preparing financial statements and reports | Accounting Software Applications |
14 | The Basics of Using Computer Based Accounting Systems - Recording journal entries, creating customer invoices, processing cash receipts and payments, processing purchases, recording adjusting entries, creating trial balance, preparing financial statements and reports | Accounting Software Applications |
15 | Review of Semester | |
16 | Final Exam |
Course Notes/Textbooks | Core Concepts of Accounting Information Systems, Mark G. Simkin, John Wiley and Sons,12th edition. ISBN: 9781118022306 |
Suggested Readings/Materials | Evolution of Cloud Computing and Enabling Technologies, Rabi Prasad Padhy |
EVALUATION SYSTEM
Semester Activities | Number | Weigthing |
Participation | ||
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments |
1
|
30
|
Presentation / Jury | ||
Project | ||
Seminar / Workshop | ||
Oral Exams | ||
Midterm |
1
|
30
|
Final Exam |
1
|
40
|
Total |
Weighting of Semester Activities on the Final Grade |
2
|
60
|
Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
Total |
ECTS / WORKLOAD TABLE
Semester Activities | Number | Duration (Hours) | Workload |
---|---|---|---|
Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
Study Hours Out of Class |
14
|
3
|
42
|
Field Work |
0
|
||
Quizzes / Studio Critiques |
0
|
||
Portfolio |
0
|
||
Homework / Assignments |
2
|
15
|
30
|
Presentation / Jury |
0
|
||
Project |
0
|
||
Seminar / Workshop |
0
|
||
Oral Exam |
0
|
||
Midterms |
1
|
20
|
20
|
Final Exam |
1
|
28
|
28
|
Total |
168
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
1
|
2
|
3
|
4
|
5
|
||
1 | To be able to solve problems with an analytical and holistic viewpoint in the field of business administration. |
|||||
2 | To be able to present the findings and solutions to the business problems in written and oral formats. |
X | ||||
3 | To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels. |
|||||
4 | To be able to use innovative and creative approach for real-life business situations. |
|||||
5 | To be able to demonstrate leadership skills in different business situations. |
|||||
6 | To be able to interpret the reflections of new technologies and softwares to business dynamics. |
X | ||||
7 | To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective. |
|||||
8 | To be able to act in accordance with the scientific and ethical values in studies related to business administration. |
X | ||||
9 | To be able to work efficiently and effectively as a team member. |
|||||
10 | To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions. |
|||||
11 | To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). |
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12 | To be able to speak a second foreign at a medium level of fluency efficiently. |
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13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. |
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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