Ateneo de Zamboanga University

School of Management and Accountancy

Accountancy Department

COURSE OUTLINE

Course Code: ACCTG 214

Course Title: ACCOUNTING INFORMATION SYSTEM
Semester: Second Semester, SY 2017 2018 Instructor: Lace Anne A Pastorfide, CPA

COURSE OVERVIEW:
This course is designed for the students to understand accounting information systems and its
connection to the accounting practice. Topics to be covered includes transaction process cycles,
internal controls, ethics and corporate governance. Students will also gain hands on experience
with electronic spreadsheet software for advanced business analysis and with a commercial audit
software package.

COURSE OBJECTIVE(S):
At the end of this course, students are expected to:
Obtain general understanding of the principles and concepts of accounting information
system;
Have a sound knowledge and understanding of auditing and internal control principles as
they pertain to accounting information system, ethics and corporate governance;
Acquire a comprehensive knowledge and understanding of technical and theoretical concept
of the business processes revenue, expenditure, conversion and administrative;
Integrate and apply the acquired knowledge to problem situations that are likely
encountered in practice.
Apply the skills in systematic problem solving with the use of electronic spreadsheet
software and audit software.

Course Prerequisites:
IT 131

References:
Hall, J. Accounting Information Systems, Cengage.
Turner, L. and Weickgenannt, A. Accounting Information Systems, Controls and Processes,
2nd e. Wiley.
Bagranoff, N., Simkin, M. and Norman, C. Core Concepts of Accounting Information Systems,
11th ed. Wiley.

Grade Requirement
To be able to pass this subject and advance to the next, a student must achieve a final grade
of 2.0 for BS Accountancy, and 1.5 for BS Accounting Technology and BS Management Accounting.
Students who failed to meet the required final grade may retake this subject and achieve the
required final grade but subject to the requirements set forth in the retention policies for
each course.

Midterm Examination (January 15 18, 2018)

The midterm examination includes topics and materials covered from the first day to the last
meeting day of the week before the scheduled examination. The examination shall consist of
objective, problem-solving, and case questions that will assess the students understanding of
the topics discussed in class. The total mark of the midterm examination is 1/3 of the midterm
grade.

Final Examination (March 19 - 22, 2018)

The final examination includes topics and materials covered from the entire course. The total
mark of the final examination is 1/3 of the final grade.

Long Quizzes
To help students review course materials, several long quizzes will be conducted either during
class time or as take-home throughout the term. These are closed-reference quizzes and the
questions will be on a written response or problem-solving format. These long quizzes will be
conducted at the end of each chapter or set of topics. The total mark of the quizzes is 50% of
the class standing.

Short Quizzes
To evaluate students whether they read course materials in advance or understood the subject
matter discussed, several short quizzes will be conducted during class time throughout the
term. These are either opened-reference or closed-reference quizzes and the questions will be
on a written response or problem-solving format. These short quizzes will be given either
announced or unannounced at any point during class. The total mark of the quizzes is 30% of
the class standing.
Case Analyses and Discussions, Problems, and Assignments
Some cases will be discussed during the term. Students are encouraged to familiarize themselves
with the case materials, since the materials may be included in mid-term test or final
examination, and are required to submit an analysis of the case using the principles and
concepts discussed related to a given topic. The class discussions focus on DISCUSSION QUESTIONS
from, and the ANALYSIS of, the cases. Students are encouraged to work on the analysis of these
cases as a team and to participate in the class discussions. Case analysis format will be
provided separately by the instructor.

Handouts containing exercises and problem sets on specific subject matter will be distributed
and discussed during the term. Students are encouraged to answer the exercises and problems
upon distribution and be familiarized with the structure of the problems, as similar problem
structure may be used in any examination.

Assignments are also expected to be submitted by the students on certain problems assigned by
the instructor either from the required text or as included in the exercise and problem set
handouts. The assignments are to be placed on (a) clean sheet(s) of paper. Assignments are to
be submitted to the instructor before the class discussion begins on the date set for their
submission.

The total mark of the case analyses is considered as long quizzes.

Final Course Requirement

A final course requirement may be given by the instructor at the end of term. The type of
project and its content, as well as the date of its submission, will be determined before the
final exam week.

Course Content
I. Introduction
a. Introduction to AIS
i. Overview of AIS and Business Processes
ii. Basic Computer and IT Concepts
iii. The Internal Control Structure of Organizations
iv. Importance of AIS to Accountants
v. Relation of Ethics to AIS
b. Foundational Concepts of AIS
i. Types of AIS
ii. Input Methods used in Business Processes
iii. Processing Accounting data
iv. Outputs from AIS
v. Documenting Processes and Systems
vi. Ethical Considerations at the Foundation of AIS
II. Introduction to Transaction Processing
a. Revenue Process and Controls
b. Expenditure Process and Controls
c. Conversion Process and Controls
d. Administrative Process and Controls

III. Ethics, Fraud and Internal Control

a. Ethical issues in business
b. Internal Control and Risks in IT Systems
c. Corporate Governance and Sarbanes-Oxley Act
d. IT Governance
e. History of Internal Control Standards
f. Control Objectives for Information Technology (COBIT)

IV. Computer Controls and Auditing IT-based Processes

NOTE: THIS SYLLABUS IS SUBJECT TO CHANGE AS NEEDED TO MEET THE OBJECTIVES OF THE COURSE AT THE DISCRETION
OF THE INSTRUCTOR.

Class Policies and Procedures

On Missed Examinations

Short Quizzes
As a default, students must take the short quizzes on the period in which they were given by
the instructor. No special short quiz will be given by the instructor. In case a student missed
the short quiz due to valid reasons (i.e. illness, family emergencies, sent by the University
as a representative in conventions, competitions and other functions of similar nature, or
death of an immediate family member), the student may be excused for the quiz, provided that
the student presents appropriate documentation (e.g. Medical Certificate, letter of excuse from
the OSA or VP for Higher Education, etc.) to the instructor. The short quiz missed shall not,
therefore, be included in the computation of the students grade and be waived by the instructor.

Long Quizzes
As a default, students must take the long quizzes as scheduled. In case a student missed the
long quiz due to valid reasons (i.e. illness, family emergencies, sent by the University as a
representative in conventions, competitions and other functions of similar nature, or death of
an immediate family member), the student may request for a special examination arrangement with
the instructor, provided that the student presents appropriate documentation (e.g. Medical
Certificate, letter of excuse from the OSA or VP for Higher Education, etc.) to the instructor.
The long quiz should, however, be scheduled within fifteen (15) days from the schedule of the
long quiz.

Midterm and Final Examinations

As a default, students must take the major examinations as scheduled. In case a student missed
the quiz due to illness, family emergencies or death of an immediate family member, the student
may request for a special examination arrangement with the instructor, provided that the student
presents appropriate documentation (e.g. Medical Certificate, etc.) to the instructor. The
major exam should, however, be scheduled within five (5) days from the schedule of the
examination.

In case there is a conflict of schedule between two (2) or more subjects taken by a student,
the student must notify the instructor of this conflict ahead of time so that negotiations and
re-scheduling can be done. The re-scheduled exam should, however, be taken by the student
within the scheduled examination week.

On Academic Integrity
Academic integrity is a fundamental value essential to the pursuit of learning and scholarships
at the Ateneo de Zamboanga University. Participating honestly, respectively, responsibly, and
fairly in this academic community ensures that the AdZU degree that you earn will continue to
be valued and respected as a true signifier of a student's individual work and academic
achievement. As a result, the University treats cases of academic misconduct very seriously.

The Ateneo de Zamboanga Universitys Student Manual outlines the behaviors that constitute
academic misconduct, the process for addressing academic offences, and the penalties that may
be imposed. You are expected to be familiar with the contents of this document. Potential
offenses include, but are not limited to:

In papers and assignments:

Using someone else's ideas or words without appropriate acknowledgement.
Submitting your own work in more than one course without the permission of the instructor.
Making up sources or facts.
Obtaining or providing unauthorized assistance on any assignment (this includes
collaborating with others on assignments that are supposed to be completed individually).

On test and exams:

Using or possessing any unauthorized aid, including a cell phone.
Looking at someone else's answers.
Misrepresenting your identity.
Submitting an altered test for re-grading.

Misrepresentation:
Falsifying institutional documents or grades.
Falsifying or altering any documentation required by the University, including (but not
limited to), medical notes.

All suspected cases of academic dishonesty will be investigated by the following procedures
outlined in the Student Manual. If you have any question about what is or is not permitted in
the course, please do not hesitate to contact the course instructor. If you have any questions
about appropriate research and citation methods, you are expected to seek out additional
information from the instructor or other AdZU resources such as Ateneo Research Center.

On Uniform, Proper Attire, and IDs

All students are expected to wear their uniforms during class days, except every Wednesday when
all students are required to be in their Corporate Attire, wash days (if separate from Corporate
Attire Day), and weekends. While inside the University premises (classrooms included), all
students are required to pin or hang their IDs for easy and proper identification. Any student
who failed to comply with these requirements shall be considered absent by the instructor.

On Attendance
Everyone are expected to be present in every class meeting, and are to arrive on time so as
not to disrupt the class. Students are not to leave the classroom unless the instructor
explicitly informed the beadles that he will not be meeting the class. In case a student cannot
attend class for some valid reason, notify the instructor in advance (if possible).

On Bringing and Consuming Foods and Beverages During Class Hours

Students, especially those having straight classes, are allowed to bring their food and consume
them inside the classroom during the class. However, the students are to be careful of their
food not spilling over the floor or in any area inside the room. In case bits and pieces of
food fell or spilled from the container, the student shall be responsible to clean them and
throw the items properly.

On Keeping the Room Clean

Before the start of and after every classes, the students are enjoined to keep the room clean
and neat. Pieces of trash must be picked up and thrown in their proper disposal area.