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Computers and Management Information Systems (CMIS) 455
Accounting Information Systems (Revision 1)

This version of CMIS 455 is closed. To current version.

Overview

A central feature of accounting in today's business world is the interaction of accounting professionals with computer-based information systems. As primary users of information systems in organizations, accountants must participate in their design and understand their operation.

Objectives

The purpose of this course is to help prepare students for a career in the accounting profession. To be successful in pursuing an accounting career, students must possess a basic knowledge of computer-based information systems and their role in performing the accounting function in contemporary business organization.
Method of Delivery: Individualized study or e-Class®.
Credit Weight/Area of Study: 3 credits - Applied Studies
Prerequisite: ACCT 253 or ACCT 355, and CMIS 351.

Outline

Students of CMIS 455 study the following units.
  • Unit 1 An overview
  • Unit 2 Transaction Processing: Elements and Procedures
  • Unit 3 Control and Accouting Information Systems
  • Unit 4 Internal Control in Computer-based Information Systems
  • Unit 5 Computer Fraud
  • Unit 6 Auditing of Computer-based Information Systems
  • Unit 7 The Revenue Cycle: Sales and Accounts Receivable
  • Unit 8 The Porcurement Cycle: Purchases, Inventories, and Accounts Payable
  • Unit 9 The Production Cycle
  • Unit 10 The Personnel/Payroll Cycle
  • Unit 11 The Financial Management and Financial Reporting Cycles.

This course is to teach students the understanding and knowledge of accounting information systems that they must have to succeed in their field.

The course is delivered electronically. The computer mediated communication will provide electronic mail for student-student and student-tutor interactions, computer conferencing for formal and informal discussions and case study analysis, for exchange of tutor-marked assignments, and for receiving components of the instructional materials.

Evaluation

Assignment 1Assignment 2ParticipationFinal ExamTotal
20%20%10%50%100%

Course Materials

Textbook

Cushing, Barry E., and Marshall B. Romney. 1994. Accounting Information Systems. Reading, MA: Addison-Wesley Publishing Company.

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.
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This page was updated by E. Comrie