1

ACCOUNTING INFORMATION SYSTEM

DIAH HARI SURYANINGRUMPh. 031 – 8711549

HP. 081703170900 – xl71586650 – flexi

2

Today’s Agenda

• Introduction

• Syllabus

• Student’s Assignment

• Lecture’s Process

• Valuation

3

Learning Objectives

• Understand the nature and proposes of AIS and its relevant with other organization system

• Understand the relevant concept and the most application useful of a typical AIS

• Understand the key function on the business process

• Acquire knowledge and skill to develop AIS

4

Competency achievement

Students will be able to:• Understand various type of accounting

information system• Describe the accounting system from input,

process, and output manually• Understand basic concept of computerized

accounting system• Design, and evaluate AIS more effectively

5

AIS References:Drs. Mulyadi. 2000. “Sistem Akuntansi”,

Salemba Empat

James A. Hall“Accounting Information System”,

Third Edition, South-Western College Publishing, 2001.Joseph W. Wilkinson, Michael J. Cerullo, Vasant Raval and Bernard Wong-On-Wing

“Accounting Information System: Essential Concept and Applications” Fourth Edition, John Wiley and Sons Corp.,

2000

George H. Bodnar and William S. Hopwood

“Accounting Information System”,Sixth Edition, Prentice Hall, 1995.

Topics & Presentation Assignment

6

Week Group Material

1 - Syllabus

2 1 Ch.1: IntroductionCh. 2: System Development

3 2 Ch. 3: FormCh. 4: Journal Entry

4 3 Ch. 5: General and Special Ledger

5 4 Ch. 6: Internal Control System (ICS)

6 5 Ch. 7: Credit Sales System

7 6 Ch. 8: Account Receivable System

8 - QUIZ (case)

MID TERM ASSESSMENT

Topics & Presentation Assignment

7

Week Group Material

1 1 Ch. 9: Purchase System

2 2 Ch. 10: Account Payable System

3 3 Ch. 11: Wage and Salary System

4 4 Ch. 12: Cost Accounting System

5 5 Ch. 15: Fixed Assets System

6 6 Ch. 16: Inventory System

7 - Quiz (Case)

FINAL TERM ASSESSMENT

8

Student’s Assignment1. Presentation by each group

2. Answer the question on each chapter (multiple choice and esey) submit 5 minutes after the class started

3. Final Assignment: analyze company’s accounting system(advantage and disadvantage) submit by the end of semester on holiday week

9

Valuation

1. Assignments

2. Discussion / participation

3. Presentation

4. Quiz

5. Mid or Final term Assessment

• 10%• 10%• 15%• 15%• 50%

10

Thank YouAny Question????

The significant problems we face cannot be solved at the

same level of thinking we were at when we created them

(Albert Einstein)