BM2401

Course Syllabus
STI VISION: STI INSTITUTIONAL OUTCOMES:
To be the leader in innovative and relevant education that
nurtures individuals to become competent and responsible Character (IO1): An STIer is a person of character. An STIer takes responsibility for his/her actions, treats people with
members of society. respect, and lives with integrity.

STI MISSION: Critical thinker (IO2): An STIer is a critical thinker. An STIer challenges and analyses all information through sound
We are an institution committed to provide knowledge through questioning and is unafraid to push for creative ideas.
the development and delivery of superior learning systems.
Communicator (IO3): An STIer communicates to understand and be understood. An STIer discerns the value of
We strive to provide optimum value to all our stakeholders - our information read or heard and effectively expresses his/her own emotions when sharing information, may it be
students, our faculty members, our employees, our partners, our spoken or written.
shareholders, and our community.
Change-adept (IO4): An STIer is change-adept. An STIer can adjust, adapt, and reinvent continuously to changing
We will pursue this mission with utmost integrity, dedication, circumstances. An STIer believes in letting go of the old and embracing the new to achieve his/her fullest potential.
transparency, and creativity.
SERIAL NUMBER: BM2401 COURSE TITLE: ACCOUNTING INFORMATION SYSTEM CREDIT: 2 units lec; 1 unit lab (2 hrs. lecture per week; 3 hrs. laboratory per week)
COURSE DESCRIPTION: This course introduces the students to the systems that underlie bookkeeping, accounting, financial reporting, tax reporting, and auditing in all
business forms. They will learn about the development standards and practices for accounting information systems and gain hands-on
experience in the use of an accounting software package.
PREREQUISITE: INTE1011-IT Application Tools in Business
COURSE OUTCOMES: After successful completion of this course, the student should be able to:

CO1. Assess control and audit of accounting information in computer-based information systems (CBIS), information systems application, and
the database design (BAPO1-P16; MAPO1-15; AIPO1-P15; BAP04-PI13; MAP03-P12; AIPO3-PI12);
CO2. Perform basic navigation and identify theories with application using the enterprise resource planning (ERP) system (BAP03-PI13; MAP03-
P12; AIPO3-PI12); and
MANDATED BOOK: None
REFERENCES: Richardson, V. (2021). Accounting information systems. Fastbooks, Inc.
Hall, J. A. (2018). Accounting information system (10th ed.). Fastbooks, Inc.
Salmon, J. (2020). First steps in SAP S/4Hana Finance. Espresso Tutorials.
Steinbart, P. (2021). Accounting information systems, 15th ed. Pearson Education Ltd.
Dutta, S. (2021). The definitive guide to blockchain for accounting and business: understanding the revolutionary technology. Emerald
Publishing.
COURSE REQUIREMENTS: • Class participation (Recitation, Seatwork, Quizzes, etc.)
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• Performance task (eLMS Activities, Laboratory Exercises, Projects, etc.)

• Major examinations
GRADING SYSTEM: The following percentage distribution shall be followed:
Prelims 20%
Midterms 20%
Pre-finals 20%
Finals 40%
100%

The following are the periodical grade components for this course:

Quiz 20%
Performance Task (including Lab Exercises) 30%
Major Examination 50%
100%
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Course Outline
LEC LAB Teaching and Learning
Learning Objectives (LO) Week TOPICS Assessment Tasks
Hours Hours Activities
1 Identify functional areas of a 1 2 3 Overview of Accounting Information System Discussion Information Analysis
business by preparing an
organizational structure (CO1) The Information Environment Dissolving Stereotypes The Dream Company
2 Demonstrate an Organizational Structure and Accounting Information
understanding of the System Laboratory Exercise
operational intricacies of The Role of Accountants in Accounting Information
navigating the SAP S/4HANA Systems
system through the SAP Fiori Laboratory Exercise
User Interface (CO2)
3 Assess the impact of batch 2 2 3 Introduction to Transaction Processing Discussion Assignment
and real-time processing An Overview of Transaction Processing
technologies on transaction Accounting Records Know, Want, Learn Laboratory Exercise
processing (CO1) Files Structures Think-pair-share
4 Discuss the strategies that Documentation Techniques
Global Bike has implemented Computerized Accounting Systems
with your group members Data Coding Schemes
(CO2) Laboratory Exercise
5 Recommend solutions to 3-4 4 6 Ethics, Fraud, Internal Control, and Expenditure Cycle Discussion Case Study
ethical issues involved in any Ethical Issues in Business Idea Builder Laboratory Exercise
real-world business cases Fraud and Accountants
(CO2)
6 Go through different Internal Control Concepts and Techniques
controlling processes in SAP Expenditure Cycle: Conceptual, Physical, and
Fiori (CO2) Computerized Accounting Systems
7 Perform an integrated Laboratory Exercise
product costing process (CO2)
5 1 PRELIMINARY EXAMINATION Pen-and-paper Test

8 Identify the functional 6 2 3 The Revenue Cycle Discussion

departments involved in Overview of Revenue Cycle Activities
revenue cycle activities (CO1) GoSoapBox
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LEC LAB Teaching and Learning

Learning Objectives (LO) Week TOPICS Assessment Tasks
Hours Hours Activities
9 Trace the flow of revenue Physical and Computerized Accounting Systems in
transactions in an Revenue Cycle Laboratory Exercise
organization (CO1) Laboratory Exercise
10 Determine the basic elements 7 2 3 The Conversion Cycle Discussion Case Analysis
and procedures The Traditional Manufacturing Environment Laboratory Exercise
encompassing a traditional What’s the Principle?
production process (CO1) World-Class Companies and Lean Manufacturing
11 Identify the principles, Wrap Up!
operating features, and Techniques and Technologies that Promote Lean
technologies that Manufacturing
characterize lean
manufacturing (CO1) Accounting in a Lean Manufacturing Environment
Information Systems that Support Lean
Manufacturing
Laboratory Exercise
12 Evaluate the operational 8 2 3 Financial Reporting and Management Reporting Discussion Case Analysis
features of the general ledger Systems
system (GLS), financial Wrap Up! Laboratory Exercise
reporting system (FRS), and The General Ledger System
management reporting The Financial Reporting System
system (MRS) (CO1)
Controlling the GL/FRS
The Management Reporting System
Laboratory Exercise
13 Determine the stages in 9 2 3 Database Management Systems Discussion The Normalization Activity
database design, including
entity identification, and Flat-File vs. Database Approach Empty Outlines Laboratory Exercise
database normalization (CO1)
14 Create an A/R invoice (CO2) Elements of the Database Environment Wrap Up!
The Relational Database Model
Top-Down Approach to Designing Relational
Databases
Databases in a Distributed Environment
Laboratory Exercise
10 1 MIDTERM EXAMINATION Pen-and-paper Test
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LEC LAB Teaching and Learning

Learning Objectives (LO) Week TOPICS Assessment Tasks
Hours Hours Activities
15 Assess the key differences 11-13 2 9 The REA Approach to Database Modeling Discussion
between traditional entity
relationship modeling and The REA Approach Venn Diagram Laboratory Exercise
resources, events, agents Developing a REA Model
(REA) modeling (CO1)
Laboratory Exercise
14 1 PRE-FINAL EXAMINATION Pen-and-paper Test
16 Determine the general 15-17 2 9 Enterprise Resource Planning (ERP) and Electronic Discussion Assignment
functionality, key elements, Commerce Systems
and risks associated with the Written Quiz
implementation of Enterprise What is an ERP?
Resource Planning (ERP) ERP System Configurations
systems (CO2) Data Warehousing
Risk Associated with ERP Implementation Laboratory Exercise

Internet Commerce
Risks Associated with Electronic Commerce

Security, Assurance, and Trust

Laboratory Exercise
18 1 FINAL EXAMINATION Pen-and-paper Test
PREPARED BY: VERIFIED BY: REVIEWED BY: APPROVED BY:
Ann Lorreyn G. Loresco, MSc Alyanna R. Tobias, Ed.M Kristine E. Lu, M.Ed EL Fernando T. Dantes, III, MIT