This document outlines the syllabus for an Accounting Information Systems course offered at Universitas Indonesia. The 3-credit course aims to discuss business cycles, documentation techniques, and internal controls within accounting information systems. It will be taught over 14 weeks through lectures, tutorials, presentations and exams. Students will work in groups on a case study analyzing an accounting system and presentation. The syllabus provides details on assignments, assessments, materials, schedule, policies and expectations for the course.

1. UNIVERSITAS INDONESIA
FACULTY OF ECONOMICS AND BUSINESS
International Undergraduate Program
SYLLABUS
[ACCT17202] ACCOUNTING INFORMATION SYSTEM
Odd Semester 2014/2015
Credit: 3
Prerequisite:
[ACCT11103] Introductory Accounting II,
[ACCT17201] Management Information System
Lecturers:
Desti Fitriani, M.A., CPMA. [coordinator]
The Center for Accounting Development (PPA)
desti_fitriani@yahoo.com
081319400917 (mobile)
(021) 3908966/3917279 (office)
Tutors:
Rifa Putri Ratnaningtyas
rifaratnaningtyas@gmail.com, 085642898086
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2. SUBJECT DESCRIPTION
This course aims to discuss the various cycles of a company, the documentation technique to
ilustrate the cycle, documents and information flow, and internal control analysis for every cycle
of the related business. This course also explains accounting information system for goods
and service businesses as well as manufacturing, both manual based or computer based.
SUBJECT OBJECTIVES
This course aims to help students understanding accounting information system and its role in
organization’s information system.
In terms of cognitive skills, by studying this subject, the students will improve the ability:
 to explain an argument logically.
 to analyze and synthesize different ideas and theories.
 to apply theories to the real world.
In addition, students will improve:
 technical skills
 analytical skills
Generic Skills to be Developed Intensity Level
Low Moderate High
Evaluation of ideas, views, and evidence X
Synthesis of ideas, views, and evidence X
Strategic thinking X
Critical thinking X
Self motivation and management X
Problem solving skills X
Collaborative learning and teamwork X
Negotiation and bargaining X
Written communication X
Oral communication X
Case analysis X
SUBJECT MATERIAL(S)
 Romney, Marshal., Paul Steinbart, “Accounting Information System”, 12th edition,
Pearson Prentice Hall, New Jersey 2012 (RMN).
 Wilkinson, JW., MJ Cerullo, Vasant Raval, Bernard Wong-On-Wing, “Accounting
Information Systems: Essential Concepts and Applications”, 4th edition, John
Wiley & Sons, 2000. (WLKS).
 Teknik pembuatan DFD dan system flowcharting yang disadur dari buku “Accounting
Information Systems” karangan Gelinas, Oram, dan Wiggins, Modul perkuliahan
Sistem Informasi Akuntansi, Teaching Grant Sistem Informasi Akuntansi, Departemen
Akuntansi FEUI, 2003. (GOM – saduran).
REFERENCES
 Bahan-bahan Laboratorium Komputer Sistem Informasi Akuntansi – Laboratorium
Akuntansi, Departemen Akuntansi FEUI, 2008.
 Quible, Zane K., Margaret H. Johnson and Dennis Mott, “Business Communication:
Principles and Application”, Prentice Hall International Inc, 1996, Ch.14 (Preparing
Formal Reports: Writing Phase).
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3. ASSESSMENT
Final grade consists of
a. Presentation 15 %
b. Group paper 20 %
c. Tutorial, quiz, participation 15 %
d. Mid-term Examination 25 %
e. Final Examination 25 %
100%
CLASSROOM ORGANIZATION
 One 150-minute lecture per week (total: 14 weeks).
 Students should be active in discussion and every participations will be noted down to
support assessment.
 Quiz will be conducted anytime
 Students who do not attend the class within 30 minutes will be checked as absent.
Teaching Methods consist of:
Lecture yes
Class discussion yes
Individual Project & paper yes
Group project & paper yes
Presentation yes
Case analysis yes
Tutorial yes
In-class experience exercise yes
Collaborative learning yes
Teaching method consists of lecture, students’ presentation, class discussion, case analysis,
problem solving, and cooperative learning.
CLASS ASSIGNMENT
Group/Individual assignment
Every group of students is assigned to prepare mini case-study to analyze a company’s
accounting system. Each group is expected to:
 Select one business cycle from the chosen company (e.g, revenue cycle, expenditure
cycle, etc)
 Depicting the selected business cycle using system flowchart and describing the cycle
in narrative
 Analyzing existing internal controls, its adequacy, and also the weaknesses (if any) of
the existing internal control. If possible, students are encouraged to suggest the proper
internal control.
 Conclusion of the mini case-study.
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4. LECTURER POLICY
The presentation draft (slide) is suggested to be submitted a week before the scheduled
presentation to obtain feedback from the lecturer. Assignment (final paper and final slide)
should be handed in no later than due date. Any late work will be assessed a penalty of five (5)
point a day (max. two days). Work handed in late than three days will be marked for zero (0).
CLASS TIMETABLE
Session Topic Reference Learning Method
1 Accounting Information
System
 RMN Chapter 1 & 2  Lecturing
2 Documentation Technique
System
 RMN Chapter 3
 GOM Ch 3
 Lecturing
 Tutorial: using
MS Visio to draw
DFD
3 Information Technology and
Accounting Information
System
 RMN Chapter 4
 WLKS Chapter 3 – 6
 Lecturing
 Tutorial: using
MS Visio to draw
flowchart
4 Internal Controlling System
1
 RMN Chapter 5,6
 WLKS Chapter 7
 Lecturing
5 Internal Controlling System
2
 RMN Chapter 7 – 8
 WLKS Chapter 8
 Lecturing
6 Internal Controlling System
2. Exercise, and Mid-term
Examination Review
 RMN Chapter 7 – 8
 WLKS Chapter 8
 Lecturing
7 Audit In Information System  RMN Ch 9
 WLKS Chapter 10
 Lecturing
MID-TERM EXAMINATION
8 Business Cycle 1  RMN Chapter 10
 WLKS Chapter 12
 Lecturing
 Tutorial: exercise
using MS Visio to
draw flowchart of
Revenue and
Expenditure cycle
9 Business Cycle 2  RMN Ch 11
 WLKS Chapter 13
 Lecturing
 Tutorial: exercise
using MS Visio to
draw flowchart of
production cycle
10 Business Cycle 3  RMN Ch 12, 13,14
 WLKS Ch 11, Module 3 dan 4
 Lecturing
 Tutorial: exercise
using MS Visio to
draw flowchart of
HR and GL cycle
11 Group Presentation  Presentation
12 Group Presentation  Presentation
13 Group Presentation  Presentation
14 Group Presentation  Presentation
FINAL EXAMINATION
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5. ATTENDANCE
Referring to the faculty regulation, the Program requires students to fulfill a minimum
attendance of 80% to be eligible for the final exam. Thus, students should attend a minimum 11
out of 14 lecturing sessions and 10 out of 12 tutorial sessions.
EXAMINATION REGULATION
1. Students may use non-programmable calculators only.
2. Students may use the dictionary provided by the program only. Students should notify
their exam supervisor(s) if they need it.
3. Students should not conduct any act of cheating during the examination. Students will
automatically be graded E for the subject if they are caught cheating during the
examination of the respective subject. In addition, students will be graded E for
all other subjects taken during the particular semester, whose examinations
have taken place prior to the cheated examination.
4. Deferred examination is only applicable if it is requested in written by the Program.
ORIGINALITY
Students should maintain originality and respect intellectual property rights. Therefore, students
should avoid conducting any act of plagiarism when doing written assignments (if any), which
may take a form of short individual / group paper and / or summary.
The followings are acts of plagiarism:
 Copying paragraphs, sentences, a single sentence, or even a significant part of a
sentence directly without enclosing them in quotation marks and appropriately
footnoted;
 Using and / or developing other’s ideas found in printed materials or film elsewhere
without explicitly referencing them to the respective author or the source of the idea.
Plagiarism is a serious infringement of intellectual property rights. Any assignment that
contains presumed plagiarism will be marked 0 (zero).
Since students are required to write group papers, students should sign a Statement of
Authorship and attach it to their papers before paper submission. The form of Statement of
Authorship is available at the Resource Center of the Program. Lecturer(s) and / or tutor(s) will
refuse to mark any paper that has no signed Statement of Authorship attached.
In addition, students should ask for cover sheet from the Resource Center of the Program for
any assignment submitted.
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