Accounting Information System is a mandatory course for the accounting major with the prerequisites for the Introduction to Accounting II course and is a prerequisite for taking the Management Information System course. The learning materials for this course are: 1. Basic concepts and principles of Accounting Information Systems; 2. The concept of documentation and database management system; 3. Concepts and methods of Internal Control in Accounting Information Systems; 4. Basic concepts of Revenue Cycle, Expenditure Cycle, Production Cycle, Human Resource & Payroll, and General Ledger and Reporting. in trading/service companies; 5. Implementation of Revenue Cycle, Expenditure Cycle Production Cycle, Human Resource & Payroll, and General Ledger and Reporting in trading/service companies. In this course, students will learn various manual and computerized document management techniques in each accounting cycle. And at the end of this course, students will apply the concepts and principles of AIS in trading/service companies. The purpose of this course is not only to provide knowledge and understanding, but also to try to develop soft skills. After completing this course, students are cognitively able to apply the basic concepts of AIS and use the tools & techniques needed to process transaction documents into an accounting report in the Revenue Cycle, Expenditure Cycle, Production Cycle Cycle, and the Human Resource & Payroll Cycle, so that it can be used as a basis for decision making in trading/service companies. Learning in this course is not only emphasized on cognitive material, students will also be trained to have soft skills such as the ability to identify problems, search for alternative problem solving, and argue based on concepts and insights; leadership (initiative and decision making), ability in team work; time management, enforcement of clear, objective, accountable, and accountable rules of the game, and being able to follow and understand every learning process experienced as a self-development.

Capaian Pembelajaran

Pengetahuan Awal

Referensi Umum

• Marshall B. Romney and Paul J. Steinbart. 2018. Accounting Information System, 14th edition. Pearson Higher Education.(51911-292-22008-2)

Referensi Buku Pustaka