Overview

CMIS 455: Accounting Information Systems has two basic sections that are presented in three parts. In the first section, Lessons 1–4 teach the technical underpinnings of accounting information systems (AIS), and Lessons 5–8 present auditing and control principles as they pertain to AIS. The second section is a fusion of the first two parts: the technical and theoretical concepts covered in the first eight lessons are illustrated in the revenue, expenditure, production, and human resources management/payroll accounting cycles (Lessons 9–12).

Outline

Students of CMIS 455 study the following units:

• Lesson 1: Accounting Information Systems—An Overview
• Lesson 2: Systems Development and Documentation Techniques
• Lesson 3: Relational Databases
• Lesson 4: Database Design Using the REA Data Model
• Lesson 5: Computer Fraud and Abuse
• Lesson 6: Control and Accounting Information Systems
• Lesson 7: Information Systems Controls and System Reliability
• Lesson 8: Auditing 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

Evaluation

To receive credit for CMIS 455, you must complete three written assignments, two case studies, and a final examination. The weighting of each assignment and the examination are indicated in the chart below.  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). The passing grade for the final examination is “D” (50 percent).

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

Note: The final examination for this course is offered online or paper-based. Please refer to the examination information provided in your course materials for further clarification. This examination must be taken at an invigilated location. If you are writing the online examination, it is your responsibility to ensure a computer with an Internet connection and Internet Explorer 5.0 or higher is available for your use at the invigilation centre.

Course Materials

Textbook

Romney, M., & Steinbart, P. (2006). Accounting information systems (10th Ed.). Upper Saddle River, NJ: Pearson Education, Inc. ISBN 0-13-147591-6

Special Course Features

Students will require a relational database system—the latest version of Microsoft Access is preferred, but any version, or any other relational database system, will suffice.

Other Materials

Students will access all other course materials online.