Computers and Management Information Systems (CMIS) 455

Accounting Information Systems (Revision 9)


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Delivery Mode: Individualized study online (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.

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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).


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


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 Credit Weight When to Complete
Assignment 1 10% of final grade after Lesson 2
Assignment 2 10% of final grade after Lesson 4
Midterm 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 Examination 30% of final grade after Assignment 4
Total 100% of final grade  

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. (2015). Accounting information systems (13th ed.). Upper Saddle River, NJ: Pearson Education, Inc. ISBN: 780133428537

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.

Other Resources

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.

Challenge 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

Undergraduate Challenge for Credit Course Registration Form

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 9, November 12, 2015.

View previous syllabus