Accounting information System Course

Lesson 1 • Core Components of an AIS

Examines the six components: people, procedures, data, software, hardware, and controls. Students map each component to real organizational functions.

Lesson 2 • Defining AIS and Its Purpose

Covers the definition, scope, and strategic role of AIS in business. Anchors all subsequent technical content by establishing why AIS exists and what value it delivers.

Lesson 3 • AIS Stakeholders and Governance

Identifies internal and external users of AIS outputs and their information requirements. Establishes accountability structures that guide system design decisions.

Lesson 1 • Relational Database Fundamentals

Covers tables, keys, relationships, and normalization principles. Provides the data-modeling vocabulary needed for all AIS database work.

Lesson 2 • Querying Financial Data with SQL

Introduces SELECT, JOIN, GROUP BY, and aggregate functions for financial reporting. Students extract trial balances and period summaries from relational tables.

Lesson 3 • Accounting Data Modeling

Applies entity-relationship modeling to chart of accounts, journals, and ledgers. Students translate accounting structures into database schemas.

Lesson 1 • Production and Inventory Cycles

Addresses production planning, cost accumulation, and inventory valuation within AIS. Students connect manufacturing events to cost accounting records.

Lesson 2 • General Ledger and Reporting Cycle

Integrates subsidiary ledger data into the general ledger and financial statements. Students perform period-end closing procedures within an AIS context.

Lesson 3 • Revenue Cycle Processes

Covers order entry, credit approval, shipping, billing, and cash receipts. Students trace each step to its accounting entry and control requirement.

Lesson 4 • Payroll and Human Resource Cycle

Covers employee data management, time recording, payroll calculation, and disbursement. Students apply segregation of duties to payroll processing controls.

Lesson 1 • Analyzing Documentation for Weaknesses

Uses completed documentation to identify control gaps and inefficiencies. Students apply structured analysis techniques to recommend process improvements.

Lesson 2 • Narrative and Flowchart Documentation

Covers written narratives and document flowchart symbols for process description. Students convert narrative descriptions into accurate flowchart representations.

Lesson 3 • System Flowcharts for AIS

Extends flowcharting to include hardware, software, and data storage symbols. Students document automated and manual processing steps in integrated system flows.

Lesson 1 • Segregation of Duties in AIS

Explains authorization, custody, recording, and reconciliation as separate functions. Students redesign workflows to eliminate incompatible duty combinations.

Lesson 2 • Risk Assessment and Control Testing

Applies qualitative and quantitative risk scoring to AIS control gaps. Students document control tests and evaluate residual risk levels.

Lesson 3 • Control Frameworks and Objectives

Introduces widely adopted internal control frameworks and their five components. Students map framework elements to AIS design and evaluation tasks.

Lesson 4 • Preventive, Detective, and Corrective Controls

Distinguishes control types by timing and function within transaction processing. Students select appropriate control types for specific AIS vulnerabilities.

Lesson 1 • Master Data Management in AIS

Addresses chart of accounts design, vendor and customer master files, and data governance. Students apply master data standards to ensure consistent financial reporting.

Lesson 2 • ERP Systems and Accounting Modules

Covers ERP architecture and the financial, procurement, and HR modules relevant to AIS. Students map ERP module functions to transaction cycle activities.

Lesson 3 • Cloud-Based Accounting Platforms

Examines SaaS delivery models, multi-tenant architecture, and cloud AIS features. Students assess cloud adoption trade-offs for data security and accessibility.

Lesson 4 • Evaluating and Selecting AIS Technology

Provides a structured framework for requirements gathering, vendor evaluation, and total cost analysis. Students produce a technology selection recommendation report.

Lesson 1 • Network and Application Security

Addresses firewalls, encryption, and secure coding practices protecting AIS applications. Students evaluate network architecture diagrams for AIS security gaps.

Lesson 2 • Business Continuity and Disaster Recovery

Applies recovery time and recovery point objectives to AIS continuity planning. Students design backup strategies and test recovery procedures for financial systems.

Lesson 3 • Information Security Fundamentals for AIS

Covers confidentiality, integrity, and availability as applied to accounting data. Students classify AIS assets by sensitivity and map threats to each asset class.

Lesson 4 • Access Control and Identity Management

Examines authentication, authorization, and identity lifecycle management for AIS users. Students configure role-based access aligned with segregation-of-duties requirements.

Lesson 1 • IT General Controls Auditing

Covers change management, access controls, and operations controls as IT general control domains. Students design audit programs and test procedures for each domain.

Lesson 2 • Computer-Assisted Audit Techniques

Introduces data extraction, analysis scripts, and audit software for large-dataset testing. Students apply CAATs to detect anomalies in transaction populations.

Lesson 3 • Audit Reporting and Finding Communication

Covers finding structure, risk rating, and management response documentation. Students draft audit reports that clearly communicate AIS control deficiencies.

Lesson 4 • Continuous Monitoring and Improvement

Applies continuous control monitoring, KPIs, and maturity models to AIS improvement. Students build a monitoring dashboard and a prioritized improvement roadmap.