CMIS 455: Accounting Information Systems focuses on the strategic context of the flow of accounting information in organizations from a 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 9–13).
Outline
Students of CMIS 455 study the following topics:
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% or better on each of the examinations, and you must achieve an overall grade of at least D (50 percent) for the entire course.
Activity
Weight
Complete by
Assignment 1
10% of final grade
after Lesson 2
Assignment 2
10% of final grade
after Lesson 4
Midterm Online Examination
30% of final grade
after Lesson 6
Assignment 3
10% of final grade
after Lesson 8
Assignment 4
10% of final grade
after Lesson 13
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
Romney, M., & Steinbart, P. (2015). Accounting information systems (13th ed.). Upper Saddle River, NJ: Pearson Education, Inc. ISBN: 780133428537 (eText)
All other learning resources will be available online.
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.
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.