Brief Course Description
1. Course Title:
Accounting Information System
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507155
4. Credits:
3
5. Course Objectives:
The Accounting Information Systems (AIS) course equips students with fundamental knowledge of accounting information systems, including concepts, system documentation, data organization, controls, and business cycles, with a focus on the revenue and expenditure cycles. Students will develop skills in analyzing and evaluating internal control systems, identifying risks, and applying measures to ensure the security, confidentiality, integrity, availability, and privacy of accounting systems. The course also encourages students to enhance critical thinking, teamwork, and the application of modern information technology to solve practical issues in the fields of accounting and auditing.
6. Brief Description of Course Content:
The Accounting Information Systems (AIS) course focuses on equipping students with knowledge and skills related to the collection, processing, and provision of information to support accounting activities and business management. The course content covers an overview of accounting information systems, system documentation techniques (DFD, flowchart), internal control, and risk management measures. Students will gain in-depth knowledge of core business cycles, such as the revenue and expenditure cycles, while having the opportunity to apply information technology to enhance the efficiency of accounting information systems in a business environment..