A232 BKAS2013 KUMP D ACCOUNTING INFORMATION SYSTEMS
This course introduces students to the important concepts of accounting information systems (AIS). The course contents are divided into five main sections. The first section introduces the basic concepts of AIS including its objectives, components, and subsystems. The second section discusses the emerging issues in computer ethics, computer fraud, and the concept of internal control in the organisation. The third section covers in depth the common features of transaction cycles (i.e., revenue and cash receipts, purchase and cash disbursement, human resource management and payroll, and conversion) and general ledger and financial reporting systems. The application of internal control and the integration of accounting software in the transaction cycles take place at this stage. The fourth section emphasizes the students on the techniques of documenting business processes. The implications of information technology evolution to accounting profession are discussed in the last section.
Lecturer: Prof. Madya Dr. Haslinda binti Hassan -
Category: A232