Overview

CMIS 455: Accounting Information Systems has three parts. In the first five lessons, students will learn about the technical underpinnings of Accounting Information Systems. Lessons 6 to 9 present auditing and control principles as they pertain to accounting information systems. The third part is a fusion of the first two parts; the technical and theoretical concepts covered in Parts 1 and 2 are illustrated in the revenue expenditure, production, and human resources management and payroll accounting cycles.

In addition to the practical applications covered in the third part of the course, students will also complete hands-on exercises using Microsoft Great Plains Dynamics, an accounting package used by many medium-sized and large companies.

Outline

Students of CMIS 455 study the following units:

• Lesson 1: Accounting Information Systems—An Overview
• Lesson 2: Relational Databases
• Lesson 3: Data Modeling and Database Design
• Lesson 4: Systems Development and Documentation
• Lesson 5: AIS Development Strategies
• Lesson 6: Control and AIS
• Lesson 7: Computer Fraud and Security
• Lesson 8: Auditing of Computer-based Information Systems
• Lesson 9: Revenue and Expenditure Cycles
• Lesson 10: The Production Cycle
• Lesson 11: The Human Resources Management and Payroll Cycle
• Lesson 12: General Ledger and Reporting System

Evaluation

To receive credit for CMIS 455, you must successfully complete and submit three written assignments, two case studies, a four-part Great Plains Dynamics assignment, and a final examination. The weighting of each assignment and the examination are indicated in the chart below. The passing grade for the final examination is 50 percent. To receive credit for the course, you must pass the final examination and achieve an overall course grade of at least a “D” (50 percent).

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Course Materials

Textbooks

Romney, M. B., & Steinbart, P. J. (2003). Accounting information systems (9th Ed.). Upper Saddle River, NJ: Pearson Education, Inc. ISBN 0-13-090903-3

Arens, A. A., & Ward, D. D. (2001). Computerized accounting using Microsoft Great Plains Dynamics (2nd Ed.). Okemos, MI: Armond Dalton Publishers, Inc. ISBN 0-912503-15-7

Other materials

Students will access all other course materials online.