Overview
CMIS 455: Accounting Information Systems focuses on the strategic context of the flow of accounting information in organizations from systems perspective. Specifically, it helps you understand how business processes, organization structure, information systems, and corporate planning should be aligned with company goals in term of financial reporting, control requirements, and IT structure. Evaluating and advising on the impact of new technologies on business processes is emphasized across the topics covered in the course.
CMIS 455 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), particularly the design, development, and implementation of IS. Part Two (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 context of revenue, expenditure, production, and human resources management/payroll accounting cycles, as well as in the general ledger and reporting system (Lessons 9–15).
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: Introduction to Data Analytics in Accounting
- Lesson 6: Transforming Data
- Lesson 7: Data Analysis and Presentation
- Lesson 8: Fraud, Errors, Abuse Techniques, and Ethics
- Lesson 9: Control and Accounting Information Systems
- Lesson 10: Controls for Information Security
- Lesson 11: The Revenue Cycle: Sales to Cash Collections
- Lesson 12: The Expenditure Cycle: Purchasing to Cash Disbursements
- Lesson 13: The Production Cycle
- Lesson 14: The Human Resources Management and Payroll Cycle
- Lesson 15: General Ledger and Reporting System
Learning outcomes
After completing this course, you should be able to
- Distinguish an accounting information system (AIS) from other business information systems.
- Describe the main information technology infrastructure supporting the accounting profession on the internet.
- Describe the significant impact of information technology (IT) on the role of accountants, the accounting profession, and the accounting discipline.
- Describe the value and role of AIS in implementing business strategies.
- Explain three basic functions performed by an AIS.
- Apply the AIS development and documentation techniques.
- Design relational database tables using REA diagrams.
- Examine threats to an organization’s accounting information and suggest mechanisms to prevent and combat those threats.
- Discuss the major issues related to computer fraud and systems security, and examine the major techniques available to detect such issues.
- Examine the major computer software designed specifically for auditing AIS.
- Describe the major business activities and related information-processing operations performed in the accounting cycles (revenues cycle, expenditure cycle, production cycle, payroll cycle, etc.).
Evaluation
To receive credit for CMIS 455, you must receive a grade of at least 50% or better on a midterm examination and a final examination, and you must achieve an overall grade of at least D (50 %) for the entire course.
| Activity | Weight | Complete by |
| Assignment 1 | 10% of final grade | after Lesson 4 |
| Assignment 2 | 10% of final grade | after Lesson 7 |
| Midterm Online Examination | 30% of final grade | after Lesson 6 |
| Assignment 3 | 10% of final grade | after Lesson 10 |
| Assignment 4 | 10% of final grade | after Lesson 15 |
| Final Online Examination | 30% of final grade | after Assignment 4 |
| Total | 100% | |
The midterm and final examinations for this course must be requested in advance and written under the supervision of an AU-approved exam invigilator. Invigilators include either ProctorU or an approved in-person invigilation centre that can accommodate online exams. Students are responsible for payment of any invigilation fees. Information on exam request deadlines, invigilators, and other exam-related questions, can be found at the Exams and grades section of the Calendar.
To learn more about assignments and examinations, please refer to Athabasca University’s online Calendar.
Materials
Digital course materials
Links to the following course materials will be made available in the course:
Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2021). Accounting information systems (15th ed.). Pearson Education.
Other Resources
All other learning resources will be available online.
A print version of the eText can be purchased from the publisher through a direct-to-student link provided in the course website; you can also acquire the textbook on your own if you wish.
Challenge for credit
Overview
The challenge for credit process allows you to demonstrate that you 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 about challenge for credit can be found in the Undergraduate Calendar.
Evaluation
To receive credit for the CMIS 455 challenge registration, you must achieve a grade of at least D (50 percent) on the examination.
Online Exam
Challenge for credit course registration form