UiTM Kedah

Computerized Accounting (AIS280)

LESSON PLAN
CODE SUBJECT CREDIT HOURS STATUS LECTURER ROOM TELEPHONE E-MAIL : : : : : : : : AIS280 COMPUTERIZED ACCOUNTING 3 CORE ZUBIR AZHAR (ASA, CPA AUSTRALIA) A2-3051 (NEW ACADEMIC BUILDING) 04-4562000 EXT 2574 azharzubir@yahoo.com

1. OBJECTIVES Upon completion of the course, students should be able to: Understand what is Accounting Information System (AIS), the objectives, role of accountants in AIS, and the difference between manual and computer based transaction processing and accounting records. Understand what are the risk exposures in Computer Based Information Systems (CBIS), what are the Internal Control Structure (ICS), security measures in CBIS and data coding in computer-based systems. Understand the working of computerized accounting system especially the General Ledger subsystem. Use computerized spreadsheet to create real life practical application of accounting principles.

2. COURSE DESCRIPTIONS This course deals with the advanced features of spreadsheet software and accounting software package. The applications of spreadsheet software in the area Of Financial Accounting, Management Accounting and Financial Management are introduced. This course also provides instructions on how to set up computerized accounting information system for businesses. The coverage includes using General Ledger and Financial Reporting System to set up accounting records, recording the business transactions and printing financial reports. The syllabus will also cover the overview of Accounting Information System and the comparison between manual and computer based transaction processing and accounting records. This course will expose the student with the risk exposures in Computer Based Information Systems (CBIS), what are the Internal Control Structure (ICS), security measures in CBIS and data coding in computer-based systems. 3. LESSON PLAN WEEK 1 TIME 4 COURSE CONTENTS PART A: INTRODUCTION TO ACCOUNTING INFORMATION SYSTEM (AIS) Overview of AIS Define AIS Describe the fundamental objectives of an AIS Role of accountants in AIS Comparison between manual and computer-based transaction processing LECTURE/ TUTORIAL Lecture ASSESSMENT N/A

Zubir Azhar, ASA , CPA Australia

Jul-Nov 2007

UiTM Kedah

Computerized Accounting (AIS280)

Explain the difference in terms of accounting records and processing Introduction to Control on Computer Based Information Systems (CBIS) Introduction to risk exposures 26

PART B: INTRODUCTION TO MYOB Creating a new company file The banking command center Recording journal Setting up for sales & purchases Managing purchases Managing sales Managing inventory Reports & file maintenance

Lecture, Tutorial & Computer Lab Sessions

Test 1 (10%)

PART C: CONTROLLING THE COMPUTER BASED INFORMATION SYSTEMS (CBIS) Risk exposures Internal control Security measures in CBIS Data coding in computer-based systems

Lecture & Tutorial

8 14

PART D: OVERVIEW OF MICROSOFT EXCEL 2000 FUNCTIONS & KEY APPLICATIONS Excel application in Financial Accounting o Accounting equation o Rules of debit & credit o Service & merchandising business worksheet Automated Financial Statement Financial Statement Analysis Account Receivable Aging Report Inventory valuation Advance Features of Microsoft Excel Depreciation on Fixed Assets Excel Application in Management Accounting o Cost-Volume-Profit Relationship Excel Application in Financial Management o Financial Statement Analysis o Capital budgeting alternatives - Study Week 13/10/2007 21/11/2007

Lecture, Tutorial & Computer Lab Sessions

Test 2 (10%) EXCEL Lab Test 1

15

16

- Final Exam 22/10/2007 11/11/2007

Zubir Azhar, ASA , CPA Australia

Jul-Nov 2007

UiTM Kedah

Computerized Accounting (AIS280)

RESOURCES 1. MYOB Premier Educational Package, LCCI, London. 2. Chong Moi Moi and Zuraeda Ibrahim, Computerized Accounting Using Excel 2000, McGraw-Hill Education (Asia). 3. Joseph W. Wilkinson, et al., Accounting Information System, Essential Concepts & Applications, 4 th Edition, 2000, John Wiley &
Sons.

4. James A Hall, Accounting Information System, 5th Edition, McGraw-Hill Education ASSESSMENT
EXCEL Test 1 (Common) Lab Test (Common) MYOB Test 2 (Common) Lab Test

15% 10%

10% 15% 50% 50% 100%

COURSE WORK FINAL EXAM TOTAL

GOOD LUCK & ENJOY YOUR CLASSES!

Zubir Azhar, ASA , CPA Australia

Jul-Nov 2007