COURSE UNIT TITLE

: ACCOUNTING INFORMATION SYSTEMS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MSF 5088 ACCOUNTING INFORMATION SYSTEMS ELECTIVE 3 0 0 4

Offered By

Accounting and Finance (English)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR BANU ESRA ASLANERTIK

Offered to

Accounting and Finance (English)

Course Objective

The objective of this course is to expose students a theoretical framework for accounting information systems, accounting information technology and file management, the relationship between accounting information systems, internal control and auditing, and real life applications on related areas.

Learning Outcomes of the Course Unit

1   To understand the importance of Accounting Information Systems in managing a business.
2   The students are expected to design and implement well-structured databases to enable business processes.
3   To be able to evaluate internal control in information systems and design controls to mitigate risks associated with information systems through enterprise risk management.
4   Be familiar with the common fraud techniques in both manual and computer-based systems.
5   Understand the broad issues pertaining to business ethics and why the subject is important to the study of accounting information systems.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Accounting Information Systems and the Accountant
2 Documenting Accounting Information Systems
3 Documenting Accounting Information Systems
4 Data Modelling
5 Data Modelling
6 Mid-Term
7 Organazing and Manipulating Data in Databases
8 Accounting Information Systems and Business Processes
9 Accounting Information Systems and Business Processes
10 Accounting Information Systems, Internal Control and Auditing
11 Accounting Information Systems, Internal Control and Auditing
12 Computer Crime, Ethics and Privacy
13 Computer Crime, Ethics and Privacy
14 Review

Recomended or Required Reading

1. Hurt. (2013). Accounting Information Systems. 3rd Eds. McGraw Hill Publishing.
2. Hunton, Bryant, Bagranoff. (2010). Core Concepts of Information Technology Auditing. 2nd Eds. Wiley.

Planned Learning Activities and Teaching Methods

Lecture, discussions, case studies, problem solving.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.20 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.20 + RST* 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. The learner will show understanding of the role of Accounting Information Systems in mamaging a business.
2. The learner will design accounting databases and processes.
3. The learner will determine and evaluate fraud related with accounting processes.
4. The learner will set and evaluate internal control systems considering the enterprise risk management.
5. The learner will be able to form the relationship between ethics and information systems.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.
3. All assignments should be submitted on time. Otherwise will not be accepted.

Contact Details for the Lecturer(s)

esra.aslanertik@deu.edu.tr, fatih.dalkilic@deu.edu.tr

Office Hours

To be announced later.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparations before/after weekly lectures 13 1 13
Preparing presentations 12 1 12
Preparation for midterm exam 1 15 15
Preparation for final exam 1 20 20
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 103

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555255
LO.25255252
LO.35555255
LO.43555255
LO.55555555

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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