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Master Syllabus

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Administrative Unit: Business Administration Department
Course Prefix and Number: ACCT 385
Course Title: Accounting Information Systems
Number of:
Credit Hours 3
Lecture Hours 3
Lab Hours 0
Catalog Description: Theory, design and implementation of Accounting Information Systems, including the business application of computerized spreadsheets, databases, and commercial software packages. Prerequisites: ACCT 281, CISS 170.
Prerequisite(s) / Corequisite(s): ACCT 281, CISS 170.
Course Rotation for Day Program: Offered Spring.
Text(s): Most current editions of the following:

Most current edition of one of the following textbooks chosen from the first three textbooks listed:

Practice set that includes manual accounting, excel, access, and commercial accounting software packages chosen from the bottom three listed below.

Possible packages include:  


Accounting Information Systems
By Romney, Marshall, and Paul Steinbart (Prentice Hall)
Core Concepts of Accounting Information Systems
By Bagranoff, Nancy A., Mark G. Simkin, and Carolyn Strand Norman (Wiley)
Accounting Information Systems
By Bodnar, George H., and William S. Hopwood (Prentice Hall)
Comprehensive Assurance and Systems Tools: An Integrated Practice Set
By Buckless, Frank A., Laura R. Ingraham, and James G. Jenkins (Prentice Hall)
Building Accounting Systems Using Access
By Perry, James T., and Gary P. Schneider (South-Western Publishing)
Systems Understanding: Aid for Auditing
By Arens, Alvin A., and D. Dewey Ward (Dalton Publishing)
Course Objectives
  • To design, use, and evaluate Accounting Information Systems in both manual and computerized environments.
    Measurable Learning
  • Explain the structure of an Accounting Information System (AIS).
  • Document AIS through narratives, flowcharts, and other diagrammatic techniques.
  • Process transactions in a manual and computerized environment.
  • Incorporate proper internal controls into AIS.
  • Incorporate the various cycles (revenue, expenditure, financing, human resources, and production) into the AIS.
  • Design, construct, and implement AIS using a manual system of journals and ledgers.
  • Design, construct, and implement AIS using an electronic spreadsheet (Excel, for example).
  • Design, construct, and implement AIS using a relational database (Access, for example).
  • Design, construct, and implement AIS using a commercial software package (Peachtree, for example).
    Topical Outline:

    • Accounting Information System overview • Documenting information systems • Processing transactions in a manual environment • Spreadsheet applications • Database modeling and applications • Internal controls in Accounting Information Systems • Financial reporting cycle, revenue cycle, expenditure cycle • Accounting Information System development


    Recommended maximum class size for this course: 25

    Library Resources:

    Online databases are available at the Columbia College Stafford Library.  You may access them using your CougarTrack login and password when prompted.

    Prepared by: Kelley Frink Date: April 29, 2013
    NOTE: The intention of this master course syllabus is to provide an outline of the contents of this course, as specified by the faculty of Columbia College, regardless of who teaches the course, when it is taught, or where it is taught. Faculty members teaching this course for Columbia College are expected to facilitate learning pursuant to the course objectives and cover the subjects listed in the topical outline. However, instructors are also encouraged to cover additional topics of interest so long as those topics are relevant to the course's subject. The master syllabus is, therefore, prescriptive in nature but also allows for a diversity of individual approaches to course material.

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