Computers and Management Information Systems (CMIS) 455

Accounting Information Systems (Revision 8)


Revision 8 is closed for registrations, replaced by current version

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Delivery Mode: Individualized study online or grouped study** (check locations) - both options with eTextbook

Credits: 3

Area of Study: Applied Studies
(Business and Administrative Studies)

Prerequisite: CMIS 351

Centre: Faculty of Business

CMIS 455 has a Challenge for Credit option.

check availability


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).


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


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.

Assignment 1 10%
Assignment 2 10%
Midterm Examination 30%
Assignment 3 10%
Assignment 4 10%
Final Examination 30%
Total 100%

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

Course Materials


Registration in this course includes an electronic textbook. For more information on electronic textbooks, please refer to our eText Initiative site.

Romney, M., & Steinbart, P. (2012). Accounting information systems (12th ed.). Upper Saddle River, NJ: Pearson Education, Inc. ISBN: 978-0-13-255262-2

A print version of the eText may be available for purchase from the publisher through a direct-to-student link provided on the course website; you can also acquire the textbook on your own if you wish.

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:

Other Resources

All other learning resources will be available 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.

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

Current Grouped Study Locations

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.

Opened in Revision 8, September 26, 2013.

View previous syllabus