Accounting Information Systems

Course description

The course covers six major areas; namely conceptual foundation of Accounting Information System (AIS), system documentation techniques and tools, relational database and Resource-Event-Agent (REA) data model, control and audit of AIS, AIS applications, and system development process. As part of the course, there will also be an overview of the common modules constituting the accounting and Enterprise Resource Planning (ERP) packages.

Course outcomes

Upon the completion of this course, students will be able to:

  • Identify the business activities performed and the information needs
  • Acquaint with of e-business
  • Develop and manage relational database
  • Understand the system development processes
  • Apply Transaction cycles in AIS
  • Comprehend the role of control in AIS

Course contents

Click the down arrow icon [ 🔽 ] to expand and collapse the course topics.

🔽 0 h 47 min | Introduction
  • Accounting Information System (AIS)
  • Why do we study AIS?
  • Role of AIS in value chain
  • Data, information and decision making
  • Information technology and corporate strategy
🔽 0 h 45 min | Overview of Business Process
  • Business activities and information needs
  • Transaction processing: documents and procedures
  • Providing information for decision making
  • Enterprise Resource Planning (ERP) systems
🔽 0 h 51 min | E-business
  • Introduction to e-business
  • E-business models
  • E-business effects on business processes
  • E-business success factors
  • Infrastructure for e-business
🔽 0 h 55 min | Relational Databases
  • Database systems
  • Database design process
  • The Resource-Event-Agent (REA) data model
🔽 0 h 56 min | The System Development Process
  • System development and documentation tools and techniques
  • System development processes
  • AIS development strategies
🔽 0 h 32 min | Transaction Cycle and Accounting Application
  • The revenue cycle
  • The expenditure cycle
  • Production cycle
  • Human resource management/payroll cycle
  • Financing cycle
  • General ledger and reporting system
🔽 0 h 36 min | Control and Accounting Information Systems
  • Overview of control concepts
  • The control environment
  • Risk assessment
  • Information and communication
  • Monitoring performance


This course includes:

    5 h 20 min recorded video

    Downloadable resources (books and articles)

    One year access

    Access on mobile and TV

    Advanced Level

    Certificate of completion


1 year of access
This course does not have any sections.
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