Course title: ACCOUNTING INFORMATION SYSTEMS
Course code: KET308
Faculty: Accounting – Auditing
Department in charge: Financial Accounting
Number of credits: 3 credits
Prerequisites: Financial Accounting, General Informatics
- COURSE DESCRIPTION
The Accounting Information Systems course aims to provide students with an overview of integrated information systems, including the design and control of accounting systems in a computerized environment, basic accounting processes, and the evaluation of computerized accounting through accounting software.
- COURSE CONTENT AND TEACHING PLAN
|
Session |
Chapter |
Time allocation | Contribution to CLOs | ||||||||
| Theory | Practice, discussion | Essays, major assignments, fieldwork | Guided self-study | ||||||||
| Sessions 1+2 | Chapter 1: Overview of accounting information systems | 6 | 12 | 1,2,3 | |||||||
| Sessions 3,4 | Chapter 2: Tools and methods for documenting AIS | 3 | 3 | 10 | 8 | 6,7,9 | |||||
| Sessions 5,6,7 | Chapter 3: Organizing and processing data in AIS | 6 | 3 | 14 | 6,7,9 | ||||||
| Sessions 8,9 | Chapter 4: Controlling AIS | 3 | 3 | 12 | 4,8 | ||||||
| Sessions 10,11,12 | Chapter 5: Accounting transaction cycles | 6 | 3 | 15 | 12 | 5,7,9 | |||||
| Sessions 13,14 | Chapter 6: Organizing AIS | 3 | 3 | 12 | 6,7,8,9 | ||||||
| Session 15 | Midterm test | 3 | 10 | ||||||||
| Total (periods) | 30 | 15 | 25 | 80 | |||||||
- ASSESSMENT METHODS AND FORMS
– Grading scale: 10
– Assessment components:
| Form | Assessment content | Assessment criteria | CLO | Weight | |
| Formative assessment | Attendance | Number of class attendances + participation in lessons | 1,2,3,4,5,6,7 | 10% | |
| Regular tests and midterm test | Accurate practice of system documentation tools | Short test, 60 minutes | 1,2,3,4,5,6,7,8,9,10 | 30% | |
| Summative assessment | Final examination | Accurate practice of system documentation tools; identification and control of risks in enterprise information systems | Theory test + essay, 90 minutes | 1,2,3,4,5,6,7,8,9,10 | 60% |
| Total: | 100% | ||||