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
Course Level
First Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course Discussion
Problem Solving
Q&A
Lecture / 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;
  • Analyze data to provide insights about business operations and performance.
  • Understand how accounting data moves through and between business processes.
  • Design business processes and represent them with data flow diagrams.
  • Make recommendations to improve internal controls for accounting system and business processes.
  • Use an accounting software.
  • Use Excel spreadsheets in accounting applications.
  • Improve their computer and analytical skills.
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.

 



Course Category

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 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
2 Data Modelling - An Overview of Databases - Steps in Developing a Database Using the Resources, Events, and Agents Model - Normalization Chapter 3
3 Documenting Accounting Information Systems - Why Documentation Is Important - Primary Documentation Methods Chapter 6
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 Case Study I
8 Accounting Information Systems and Business Processes - Resource Management, Production, Financing Processes, Business Process Reengineering Chapter 8
9 Accounting Information Systems and Business Processes - Resource Management, Production, Financing Processes, Business Process Reengineering Chapter 8
10 Accounting and Enterprise Software - Integrated Accounting Software, Enterprise-Wide Information Systems, Selecting a Software Package Chapter 15
11 Case Study II
12 The Basics of Using Computer Based Accounting Systems - Setting up a company, maintaining chart of accounts Accounting Software Applications
13 The Basics of Using Computer Based Accounting Systems - Setting up inventory, payroll, vendors and customers and plant assets 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 The Basics of Using Spreadsheet in Accounting / Review of the 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
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
2
20
Project
2
20
Seminar / Workshop
Oral Exams
Midterm
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
5
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
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
0
Presentation / Jury
2
10
20
Project
2
15
30
Seminar / Workshop
0
Oral Exam
0
Midterms
0
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).

12

To be able to speak a second foreign at a medium level of fluency efficiently.

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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