Republic of the Philippines

BATANGAS STATE UNIVERSITY

Pablo Borbon
Rizal Avenue, Batangas City

COLLEGE OF ACCOUNTANCY, BUSINESS, AND ECONOMICS

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

COURSE INFORMATION SYLLABUS (CIS)

VISION A premier national university that develops leaders in the global knowledge economy.
MISSION A university committed to producing leaders by providing a 21st century learning environment through innovations in education, multidisciplinary research, and community and industry partnerships in order to nurture the
spirit of nationhood, propel the national economy, and engage the world for sustainable development.
Course Title Accounting Information System Course Code ACC 207
Course Category Allied Course Prerequisite(s) ACC 101, IT 101
Semester/Year Second Semester/ AY 2022-2023 Credit Hours 6 (6 hours lec)
Ms. APRIL D. SILANG Reference CMO CMO 27 s. 2017
Course Instructor Date Prepared January 5, 2023
[Link]@[Link] Revision No. 0
Period of Study 18 weeks Revision Date N/A
This course introduces students to the systems that underlie bookkeeping, accounting, financial reporting, tax reporting, and auditing in all business firms. Such systems are increasingly complex and in a continual state of flux
Course Rationale and
do to rapidly changing technologies and security risks. In this course, the students learn about the development standards and practices for accounting information systems and gain hands-on experience in, the use of electronic
Description
spreadsheet software for advanced business analysis, and to gain hands-on experience with a commercial accounting software package.
Contact Hours 5 hours
20% Midterm Examination
20% Final Examination
Criteria for Assessment 10% Practice Simulation thru AIS
25% Hand-on exercises
15% Simulation on Major Exam

This course will be taught through a combination of lecture, class discussion, questioning technique, research/library works, writing activity, brainstorming and other related strategies as apply to specific topic.

Quizzes and Major Examinations

There will be two exams (midterms and finals). All exams will be in-class and will be closed book, closed notes. All major exams will be administered on the dates set by the department unless otherwise specified. The scope
of each periodical exam will include but not limited to those topics given in the class schedule for the specified period. It may include some related topics given before. You are not allowed to bring with you anything except
your pen, straight edges, erasers, and calculator. You are not permitted to borrow these things from your classmates around you for this may be a cause of cheating. Exams will commence and end on the scheduled time.
Latecomers will not be given any consideration unless with valid reason.

Homework/Seatwork/Exercises
Problem sets and other exercises will be of help to fully understand the concepts being presented in class. There will be homework to be given in class about some topics needing further understanding; thus, you are
encouraged to do it. It will be due at the beginning of the following lecture period unless otherwise specified. Late assignments will not be accepted anymore.
You are encouraged to work on the homework with groups of your classmates. The purpose of the homework is to practice with the material and to improve your understanding.
I encourage you to learn from each other, and also to ask me when you have questions. However, the homework solutions that you submit for grading must be written individually. Be sure that you understand the reasoning for
each problem, even if you initially solved the problem with the help from your classmates. Keep in mind that most of your grade in his course is determined by exams, which you will have to do by yourself.

Class Participation
Active participation through prescribed and guided activities/requirements is an utmost goal of this course. The course will require problem solving and analysis, individual and group reports, discussions. Every student is
Teaching, Learning, expected to participate in every class activities. You are encouraged to work on the activities with groups of your classmates. The purpose of the activities is to practice with the material and to improve your understanding. I
and Assessment encourage you to learn from each other, and also to ask your instructor when you have questions. However, the outputs that you submit for grading must be prepared individually unless otherwise stated. Be sure that you
Strategies understand the objective/s of each activity.

Consultation
There will be consultation hours for those students who need thorough understanding with the course. Consultation hours should be done during the vacant of the instructor thru google meet, messenger or group chat.

Oral and Written Report

Activities give students an opportunity to more deeply engage in the assigned material. A secondary purpose is to encourage regular readings of the text which prevents, last minute cramming before tests, enhances class
discussions and help students better understand class lectures. Papers are worth different point values depending on the amount of work required. The students will be exposed to various aspects of human behaviour and this
will in turn require reflective/critical thinking which will be expressed in writing.

Portfolio
Portfolio is the compilation of all seat works and assignment given within the semester. Other output of the course like reports, quizzes and the likes will also be included in the portfolio. Students are required to compile all of
the output in an envelope and submit at the end of the semester.

Special Project- Problems Set

Students will be better equipped with lot of exercises and drills considering that the subject calls for a lot of training, practice and application. Each Student must have an assigned topic in order to easily finished the topics to
be discussed. Each Student must answer the problems set /exercises to be compiled and submit at the end of the semester which serves as their special project

ILO Upon completion of this course, the students should be able to:
ILO1 An understanding of the primary information flows within a business organization
ILO2 A familiarity with the documentation techniques used for representing manual and computer-based information systems
ILO3 A familiarity with the basic client server technology and security for electronic transactions
Intended Learning
ILO4 An understanding of the nature of control exposures and be able to identify general and application processing controls
Outcomes (ILO)
ILO5 An understanding of the related concepts of transactions cycles and internal control structure
ILO6 An ability to identify active and passive threats to information systems
ILO7 An ability to identify the functional departments involved in the revenue, expenditure and conversion cycles
ILO8 An understanding of the risks associated with the various transaction cycles and recognize the controls that reduce risks
Assessment Tasks (AT) Distribution Intended Learning Outcomes Domains
Code Distribution I/R/D (%) 1 2 3 4 5 6 7 8 C P A
ME Midterm Exam I 20 40 40 20 100
Assessment Method & FE Final Exam R 20 50 50 100
Distribution Map Q Exercises R 35 25 25 25 25 70 10 20
CE Simulation on Major Exams R 40 25 25 25 25 100
Total 115 90 50 25 40 95 25 50 50 370 10 20
Note: All internal assessments with feedback will be made available within 2 week after each assessment submission except Final Examination.
Hall, James A. (2011). Accounting Information Systems, Seventh Edition
Heagy and Lehmann (2012). Accounting Information Systems with Practitioner Emphasis. Cengage Learning. Pasig City.
Textbooks 1
Dull, Gelinas Jr, and Wheeler (2012). Accounting Information System. Cengage Learning. Pasig City.
Nuts Accounting – Wave Accounting Tutorial
[Link]

2 [Link]
Online References

[Link]
3
IGAs Institutional Graduate Attributes (IGA) Statements
IGA1 Knowledge Competence. Demonstrate a mastery of the fundamental knowledge and skills required for functioning effectively as a professional in the discipline, and an ability to integrate and apply them
effectively to practice in the workplace.
IGA2 Creativity and Innovation. Experiment with new approaches, challenge existing knowledge boundaries and design novel solutions to solve problems.
IGA3 Critical and Systems Thinking. Identify, define, and deal with complex problems pertinent to the future professional practice or daily life through logical, analytical and critical thinking.
IGA4 Communication. Communicate effectively (both orally and in writing) with a wide range of audiences, across a range of professional and personal contexts, in English and Pilipino.
Institutional Graduate
Attributes (IGA) IGA5 Lifelong Learning. Identify own learning needs for professional or personal development; demonstrate an eagerness to take up opportunities for learning new things as well as the ability to learn effectively on
their own.
IGA6 Leadership, teamwork, and Interpersonal Skills. Function effectively both as a leader and as a member of a team; motivate and lead a team to work towards goal; work collaboratively with other team members;
as well as connect and interact socially and effectively with diverse culture.
IGA7 Global Outlook. Demonstrate an awareness and understanding of global issues and willingness to work, interact effectively and show sensitivity to cultural diversity.
IGA8 Social and National Responsibility. Demonstrate an awareness of their social and national responsibility; engage in activities that contribute to the betterment of the society; and behave ethically and responsibly
in social, professional and work environments.
SO Student Outcomes (SO) Statements
General Intellectual Competencies (GIC)
SO1
Demonstrate intellectual competencies such as higher level of comprehension, proficient and effective communication, critical and creative thinking, and solving problems methodically.
Personal and Civic Responsibilities (PCR)
Exhibit personal and civic responsibilities such as appreciating the human condition, interpreting the human experience, ability to view the contemporary world, knowing and being a Filipino, reflecting critically
SO2
on shared concerns and thinking creative and innovative solutions gyided by ethical standards, reflecting on moral norms affecting individual and society, contribution to artistic beauty, respect for human rights,
and meaningful contribution to the country's development.
Management and Leadership Skills (MLS)
SO3
Student Outcomes Perform the manegement functions and demonsatrate leadership qualities
(SO) Technical Competence (TC)
SO4
 Student Outcomes
(SO)
SO4 Demonstrate competence in accounting and reporting financial transactions, preparing tax returns as well as tax, management and business plans and conducting financial and operational audits, in accordance with
relevant standards and applicable laws, rules and regulations.
Business Research and Development (BRD)
SO5
Conduct business research employing the innovative business ideas.
Practical Skills (PS)
SO6
Apply practical skills such as working effectively in group, computing and information technology, addressing real-world problems, and a variety of basic work-related skills.
Professional Competency and Accreditation (PCA)
SO7
Pass licensure examinations or qualify for professional accreditations/certifications.
COURSE POLICIES
GRADING SYSTEM
The grading system adopted by this course is as follows:
Excellent 1 98 - 100
Superior 1.25 94 - 97
Very Good 1.5 90 - 93
Good 1.75 88 - 89
Meritorious 2 85 - 87
A.
Very Satisfactory 2.25 83 - 84
Satisfactory 2.5 80 - 82
Fairly Satisfactory 2.75 78 - 79
Passing 3 75 - 77
Failure 5 Below 70
Incomplete INC
*Students who got a computed grade of 70-74 will be given an appropriate remedial activity in which the final grade should be either passing (3.0) or failure (5.0).
CLASS POLICY
B. Prompt and regular attendance of students is required. Total unexcused absences shall not exceed ten (10) percent of the maximum number of hours required per course per semester (or per summer term). A semester has 18 weeks.

MISSED EXAMINATIONS
Students who failed to take the exam during the schedule date can be given a special exam provided he/she has valid reason. If it is health reason, he/she should provide the faculty with the medical certificate signed by the attending
Physician. Other reasons shall be assessed first by the faculty to determine its validity.
ACADEMIC DISHONESTY
Academic dishonesty includes acts such as cheating during examinations or plagiarism in connection with any academic work. Such acts are considered major offenses and will be dealt with according to the University’s Student Norms of
Conduct.
DROPPING
Dropping must be made official by accomplishing a dropping form and submitting it at the Registrar’s Office before the midterm examination. Students who officially drop out of class shall be marked “Dropped” whether he took the
preliminary examination or not and irrespective of their preliminary grades.
A student who unofficially drops out of class shall be given a mark of “5.0” by the instructor.
OTHER COURSE POLICIES AND REQUIREMENTS
C. Remedial classes maybe conducted when there is/are class interruption(s) due to university activities, or class suspension. Likewise, tutoring or coaching may also be conducted to a student or group of students who are having difficulty in
the lessons and course requirements
Teaching, Learning, and Assessment (TLA) Activities
Ch. Topics / Reading List Wks Topic Outcomes ILO SO Delivery Method
Orientation and Introduction Course Syllabus and Information, Course
Requirements and Policies 1 Presentation of Syllabus, Class Rules Presentation and discussion
Reading List: University Catalog, Student Handbook
1 Overview of Accounting Information Systems

▪ Primary information flows within the business

environment
▪ Accounting information systems and management
information systems
▪ The general model for information systems
▪ Financial transactions from non-financial transactions
▪ The functional areas of a business
▪ Two main stages in the evolution of information systems
▪ Three roles of accountants in an information system ▪
Modules and Application of
Understand the broad objectives of transaction cycles.
01-May 1,2,3,4,5 1,7 Concepts/Exercises/ Short Quiz &
▪ Recognize the types of transactions processed by each of
Long Quiz
the three transaction cycles
▪ Know the basic accounting records used in TPS.
▪ Understand the relationship between the traditional
accounting records and their magnetic equivalents.
▪ Be familiar with documentation techniques.
▪ Understand the differences between batch and real-time
processing and the impact of these technologies on
transaction processing.
a. The Information Systems: An Accountant’s Perspective ▪ Be familiar with data coding schemes used in AIS.
b. Introduction to Transaction Processing
c. Internal Controls Overview and Related Framework

6 Transaction Cycles and Business Processes Pt. 1 a. The Revenue Cycle

▪ Tasks performed in the revenue cycle, regardless of the
technology used
▪ Functional departments in the revenue cycle and the flow
of revenue transactions through the organization
Modules and Application of
▪ Documents, journals, and accounts needed for audit
06-Aug 5,6,7,8 1,3,4 Concepts/Exercises/ Short Quiz &
trails, records, decision making, and financial reporting
Long Quiz
▪ Risks associated with the revenue cycle and the controls
that reduce these risks
▪ The operational and control implications of technology
used to automate and reengineer the revenue cycle

MIDTERM EXAMINATION ILO Statements Midterm Examination via Google

9 01-Feb Forms
3 Transaction Cycles and Business Processes Pt. 1 a. The Expenditure Cycle ▪ Tasks performed in the expediture cycle, regardless of
Part 1: Purchases and Cash Disbursements Procedures the technology used
b. The Expenditure Cycle Part 2: Payroll Processing and Fixed Asset Procedures ▪ Functional departments in the expenditure cycle and the
c. The Conversion Cycle flow of revenue transactions through the organization
d. Financial Reporting and Management Reporting Systems ▪ Documents, journals, and accounts needed for audit
trails, records, decision making, and financial reporting Modules and Application of
Sep-13 ▪ Risks associated with the expediture cycle and the 5,6,7,8 1,4, Concepts/Exercises/ Short Quiz &
controls that reduce these risks Long Quiz
▪ The operational and control implications of technology
used to automate and reengineer the expediture cycle

16-17 Advanced Technologies in Accounting Information [Link] Resource ▪Learn about ERP, Implication of ERP to Businesses and
Planning Systems Advantages and Disadvantages of using ERP. ▪Learn Modules and Application of
[Link] Management Systems 16-18 about Database Management Systems, ways to manage 5,6,7,8 1,4, Concepts/Exercises/ Short Quiz &
databases and Risk of having database management and Long Quiz
how to lessen it.
18 ILO Stattements Final Examination VIA google
FINAL EXAMINATION 18 01-Apr
forms

Assessment Schedule Week No.

Distribution 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Midterm Exam X
Assessme
Final Exam X
nt Method
Exercises X X X X
Simulation on Major Exam X

STUDENT OUTCOMES (SO): Mapping of Assessment Tasks (AT)

ILOs
SO1 SO4 C P A
ILO1 EXE EXE ME,FE
ILO-SO ILO2 ME,FE,Q ME,FE EXE
and ILO- ILO3 ME,FE,Q ME,FE ME,FE
CPA ILO4 ME,FE,Q ME,FE ME,FE
Mapping ILO5 ME,FE,Q ME,FE EXE
 ILO-SO
and ILO-
CPA
Mapping
ILO6 ME,FE,Q ME,FE ME,FE
ILO7 ME,FE,Q ME,FE ME,FE
ILO8 ME,FE,Q ME,FE, LQ,ME,FE, LQ,ME,FE,

INSTITUTIONAL GRADUATE ATTRIBUTES (IGA): Mapping of Assessment Tasks (AT)

ILOs
IGA1 IGA3 IGA4
ILO1 ME,FE,LQ
ILO2 ME,FE,LQ EXE
ILO-IGA ILO3 ME,FE,LQ
Mapping ILO4 ME,FE,LQ
ILO5 ME,FE,LQ EXE
ILO6 ME,FE,LQ
ILO7 ME,FE,LQ
ILO8 ME,FE,LQ ME,FE,LQ ME,FE

CDIO SKILLS SDG Skills

ILOs
CDIO1 CDIO2 CDIO4 SDG2 SDG3 SDG5
ILO1 EXE ME,FE
ILO- ME,FE
ILO2 FE,ME EXE
CDIO
ILO3 FE,ME
and ILO-
ILO4 FE,ME
SDG
Mapping ILO5 FE,ME
ILO5 FE,ME
ILO6 FE,ME
ILO7 FE,ME ME,FE,EXE

Prepared by: Reviewed by: Approved by:

Ms. APRIL D. SILANG Dr. Ma. Concepcion P. Manalo Dr. Bendalyn M. Landicho
Instructor Department Chair, AMA Dean, CABEIHM
Date: Date:
Remarks:
1 The syllabus is to be distributed to the students in the first week of the semester.
2 Any changes to the syllabus shall be communicated (in writing) to the Program Chair and the approved revised version must be communicated to the students.
3 The course instructor may set a more stringent similarity percentage (minimum 20%) for their respective courses pertaining to student's submissions. However, it must be communicated in writing to the respective Program Chair and the
approved revised version must be communicated to the students.