Computers and Management Information Systems (CMIS) 455

Overview

CMIS 455: Accounting Information Systems has two basic sections that are presented in three parts. In the first section, Lessons 1 to 4 teach the technical underpinnings of accounting information systems (AIS), and Lessons 5 to 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, as well as in the general ledger and reporting system (Lessons 9–13).

Outline

Students of CMIS 455 study the following units:

• Lesson 1: Introduction to Accounting Information Systems
• Lesson 2: Systems Documentation Techniques
• Lesson 3: Relational Databases
• Lesson 4: Database Design and the REA Data Model
• Lesson 5: Computer Fraud
• Lesson 6: Control and Accounting Information Systems
• Lesson 7: Information Systems Controls and System Reliability
• Lesson 8: Auditing Computer-Based Information Systems
• Lesson 9: The Revenue Cycle
• Lesson 10: The Expenditure Cycle
• Lesson 11: The Production Cycle
• Lesson 12: The Human Resources Management and Payroll Cycle
• Lesson 13: General Ledger

Evaluation

To receive credit for CMIS 455, you must complete four written assignments, a midterm examination, and a final examination. Your final grade is determined by a weighted average of the grades you receive on all of these assessment activities. You must receive a grade of at least 50 percent or better on the examinations, and you must achieve an overall grade of at least “D” (50 per cent) for the entire course.

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

Course Materials

Textbook

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.

As an AU student, you can purchase the software at a special student price. To download the software, go to: http://itss.athabascau.ca/students/docs/software.html

Other Materials

Students will access all other course materials online.

Challenge for Credit Course Overview

The Challenge for Credit process allows students to demonstrate that they have acquired a command of the general subject matter, knowledge, intellectual and/or other skills that would normally be found in a university level course.

Full information for the Challenge for Credit can be found in the Undergraduate Calendar.

• Undergraduate Challenge for Credit Policy
• Undergraduate Challenge for Credit Procedures

Challenge Evaluation

To receive credit for the CMIS 455 challenge registration, you must achieve a grade of at least “D” (50 per cent) on the examination.

Choice of Paper or Online Exam

Undergraduate Challenge for Credit Course Registration Form

• Challenge for Credit Form