Course Title: Accounting Information Systems (AIS)

Course Code: AC 218

Credit Value: 3 Credits

Contact Hours:

Lectures: 2 hours/week

Practical / Labs: 2 hours/week

Duration: 15 Weeks (One Semester)

Prerequisite: Principles of Accounting II; Business Mathematics

1. COURSE DESCRIPTION

Accounting Information Systems (AIS) explores how accounting data is captured, processed, stored, and reported using computerised systems.

The course emphasises the design, implementation, and management of accounting software, internal controls, and data integrity in organisations. Students learn to integrate accounting principles with information technology, gaining practical skills in AIS tools and processes relevant for modern financial operations.

2. COURSE OBJECTIVES

By the end of the course, students should be able to:

• Understand the role of AIS in business operations and decision-making.

• Explain how accounting systems support financial reporting and control.

• Identify and design key system components for data capture, processing, and reporting.

• Apply internal control principles to AIS environments.

• Use software tools to automate accounting processes.

• Analyse system vulnerabilities and propose security measures.

3. LEARNING OUTCOMES

Upon successful completion, students will be able to:

• Describe the architecture of accounting information systems.

• Document and analyse business processes for accounting purposes.

• Use AIS software to record, process, and report financial transactions.

• Apply internal control and compliance requirements in AIS.

• Design simple AIS workflows for small and medium enterprises.

• Evaluate system risks and ensure data integrity and security.