Accounting Information Systems

BBUS435
Final Exam Study Outline
Winter 2015
Final consists of 75 multiple choice questions (100 points)
Accounting Information Systems (Chapters 7, 8, 9, 11, 15, 16)
SUA Assignments 5&6
SUA Reference Book pp. 69-96

Conversion Cycle
o Documents
o Process flow study flow charts
o Reports
o Responsible departments
o Internal controls
o Inventory Control - EOQ model
o Traditional Cost accounting techniques
o Value Stream Accounting
o Activity-Based Costing

Financial Reporting and Management Reporting Systems

o A Study the flow charts process flow
o Financial reporting System
o Management Reporting system
o Financial accounting process (11 steps)
o General Ledger files
o Chart of Accounts
o Documents
o Reports
o Responsibility accounting ( reporting centers)
o Internal controls
o Role of Journal Vouchers
o Month-end and Year-end procedures
o XBRL

Enterprise Resource Planning Systems

o ERP Configurations servers, databases, bolt-ons
o OLTP and OLAP
o Risks associated with ERP implementations
o Data Warehouse
Function
Types of Reports
Building and maintaining five steps
o Legacy systems

Computer Controls
o Sarbanes-Oxley Act
o Organizational Structure of IT
Segregation of duties
o COSO two groupings of IT controls
General controls
Definition and issues with each

o
o

o
o
o

Application Controls
Disaster Recovery Planning
Operating System
Main tasks
Control issues
Firewalls
IT Outsourcing Issues
Internet and Intranet Risks
Subversive attacks
Firewalls
Digital Authentication
Digital Signatures
Digital Certificates
Risks of Electronic Data Interchange (EDI)
Exposures
Risks
VANS

Database Management Systems

o Relational databases
o Data base management issues

Other Documents to Study: Lecture slides and

answers to homework questions, answers to
all chapter questions are posted on Canvas.
NEED TO BRING A STANDARD ANSWER SHEET AND #2
PENCIL