Course unit title

Accounting Information System

Course unit code

SII307

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

3rd semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)
  1. Dr. Rer. Pol. Debby R. Daniel, SE, Ak., CMA
  2. Dr. Isnalita, M.Si., Ak., CMA
  3. Drs. Hendarjatno, M.Si., Ak.
  4. AA Gde Satia Utama, SE, M.Si., Ak.
  5. Dr. Alfa Rahmiati, SE, MM, Ak.
  6. Dr. Sri Ningsih, SE, M.Si., Ak.
  7. Rizki Supriadi, SE, MBA, Ak.
  8. Nadia Anridho, S.Ak., MBA., Ph.D.
  9. Yuliana Ekaningrum, SA., MA.

Learning outcomes of the course unit
  1. Students have specific knowledge and capabilities in accounting.
  2. Students are able to communicate effectively in their role in accounting.
  3. Students are able to apply accounting information technology to support the decision-making process.
  4. Students can uphold and implement the professional code of ethics.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

Basic Accounting

Course content
  1. Accounting Information System
  2. Transaction Processing
  3. Ethics, Fraud, and Internal Control
  4. The Revenue Cycle
  5. The Expenditure Cycle
  6. The Conversion Cycle
  7. Financial Reporting and Management Reporting Systems
  8. Database Management Systems
  9. The REA Approach to Business Process Modeling
  10. Enterprise Resource Planning Systems
  11. Electronic Commerce Systems
  12. Systems Development and Program Change Activities
  13. IT Governance, Security and Access, Systems Development, Program Changes, and Application Controls

Recommended or required

reading and other learning resources/tools
  1. Hall, J. A. (2019). Accounting Information System. Tenth Edition, Cengage. (Required)
  2. Bodnar, GH and William, SH (2010). Accounting Information Systems. Tenth Edition, Pearson Education. (Recommended)
  3. Romney, M.B. and Paul, J.S. (2018). Accounting Information Systems. 14th Edition, Pearson Education. (Recommended)

Planned learning activities and teaching methods
  1. Lectures
  2. Presentations
  3. Discussion

Language of instruction

Bilingual, Indonesian and English

Assessment methods and criteria

Assignment, Quiz, Examination