Athabasca University: Course Syllabus, Computers and Management Information Systems 455

Computers and Management Information Systems (CMIS) 455
Accounting Information Systems (Revision 2)

This version of CMIS 455 closed March 12, 2004. To current version.

Delivery modes: (Computer required)	Individualized study online e-Class®** (Availability is subject to a minimum number of registrations. Students registered in an e-Class® offering that must be cancelled due to insufficient registrations will be notified by December 12 for January start dates and August 12 for September start dates.)
Credits:	3 - Applied Studies
Prerequisite:	CMIS 351
Centre:	School of Business
Challenge for Credit:	CMIS 455 has a Challenge for Credit option

**Note: Students registering in e-Class®, Grouped Study, or Grouped Study International (GSI) mode are advised that there may be some differences in the Evaluation and Course Materials information indicated below. To obtain the most up to date e-Class® information, contact the School of Business Call Centre at 1-800-468-6531.

Overview

This online course examines accounting information systems from an accountant's point of view. Knowledge of relational database design is assumed, but a brief overview of this topic is also provided in the textbook so students can refresh their knowledge if necessary.

This course is divided into three parts. The first part comprises conceptual foundations of accounting information systems and information technology in general. Although Chapters 4 and 5 of the textbook are not assigned for reading, students should review them if information technology is not their area of strength or if considerable time has passed since taking an MIS course. Chapter 5 is particularly important for understanding material covered in Chapter 6.

The second part of the course covers control and audit of accounting information systems. Chapter 7, though not assigned, is essential as background reading. The chapter topic, "Electronic Commerce," is somewhat misleading as the chapter comprises basic telecommunications. Control and audit issues require students to know how information flows in telecommunications systems.

The last part of the course is familiar territory for accountants. It comprises accounting information systems applications, and explores the computerization of traditional accounting transaction processing cycles in detail.

Students will notice that the textbook has a fourth part that covers the development of accounting information systems. The material covered in these chapters is similar to that covered in CMIS 351. Since CMIS 351, or equivalent, is a prerequisite for this course, students are expected to be familiar with information systems development concepts. However, students will not be tested on the concepts.

Outline

Students of CMIS 455 study the following units:

Lesson 1 An Overview of Accounting Information Systems (AIS)
Lesson 2 Elements and Procedures of General Ledger-Based AIS
Lesson 3 Systems Development and Documentation Techniques
Lesson 4 Data Modelling and Database Design
Lesson 5 Control and AIS
Lesson 6 Computer Fraud and Security
Lesson 7 Auditing Computer-Based Information Systems
Lesson 8 The Revenue Cycle: Sales and Cash Collections
Lesson 9 The Expenditure Cycle: Purchasing and Cash Disbursements
Lesson 10 The Production Cycle
Lesson 11 The Human Resources Management / Payroll Cycle
Lesson 12 General Ledger and Reporting System Cycle

Evaluation

To receive credit for CMIS 455, students must successfully complete and submit three assignments, two quizzes, and a final exam. The weighting of each assignment and the examination are indicated in the chart below. The passing grade for the final exam is 50 percent. To receive credit for the course, students must pass the final exam and achieve an overall course grade of at least a "D" (50 percent).

Assignment 1	Assignment 2	Assignment 3	Quiz 1	Quiz 2	Final Exam	Total
15%	10%	15%	15%	15%	30%	100%

Course Materials

Textbook

Romney, Marshall B., & Steinbart, Paul John. 2000. Accounting Information Systems, 8th Edition. New Jersey: Prentice-Hall, Inc.

Athabasca University reserves the right to amend course outlines occasionally and without notice.
Courses offered by other delivery methods may vary from their individualized-study counterparts.