Accounting Information Systems A&C

Uitgebreide vaknaam	Accounting Information Systems A&C
Leerdoelen	1. Deepening of understanding the relationship between the typology of organizations, the basic business processes (cycles), and the role of management information based on the principles, theory and models. 2. Explain the relationship between a system of preventive and detective internal controls (over financial reporting) for different business processes (cycles) and organizations. 3. Design and assess the quality of internal controls over financial reporting for different business processes (cycles) and organizations. 4. Identify, analyze, and to criticize the accounting information system as applied in different types of organizations to provide reliable and relevant financial information for; - management and control of the organization - accountability. 5. To identify the IT infrastructure, IT applications and to analyze and to define and describe the risks and the IT controls over financial reporting.
Omschrijving	A dynamic course combining practice and theory. This course focuses on how to manage and control an organization, the processes involved and on the reliability of financial reporting process which is highly automated. Daily topics for accountants and controllers. The course Accounting Information Systems (AIS) in the Accountancy and Controlling Bachelor program gives students the insight in the foundations, the theories and the models (e.g. Typology Model) that are required to produce risk analyses within an organization and to analyze and discuss the internal controls. In addition, the students gain insight in characteristics of information required to achieve the organizational objectives. An Accounting Information System (AIS) is necessary for recording data and producing reliable information. The design of an AIS has impact on the design of business processes and the IT architecture and controls.
Uren per week	2
Onderwijsvorm	gecombineerde hoor-/werkcolleges (The teaching method consists of a combination of lectures/tutorials. The self study involves studying literature and applying concepts in cases.)
Toetsvorm	-schriftelijk tentamen (open vragen) (The exam consists of open questions which are aimed at using concepts in a case and open questions aimed at theory.)
Vaksoort	bachelor
Coördinator	J.J.T. Wagenaar, ra.
Docent(en)	F.J. Bos, ra. ,ing. R.G.J. Kuper , D.T.O. Vaupell, MSc. , J.J.T. Wagenaar, ra. , W.K. Zwaagman
Verplichte literatuur	Titel Auteur ISBN Prijs Accounting Information Systems and Internal Control, 2nd Edition Vaassen, E., R. Meuwissen, C. Schelleman 9780470753958 ca. €  60,00 Accounting Information Systems, 15th Edition, 2020, Pearson Prentice Hall Romney, Steinbart 9781292353364 ca. €  77,50 Additional literature f.i. Syllabus, Scientific articles:changes every year (announced in the course manual)
Entreevoorwaarden	There are no entrance requirements, though the course requires basic knowledge of organizations, information and internal control.
Opmerkingen	Both books are also used in the course Internal Control (BSc) in year 2. For more information contact the secretariat: accountancy@rug.nl, +31 (0)50 3633768
Opgenomen in	Opleiding Jaar Periode Type BSc Bedrijfskunde/Bdk  ( Accountancy & Controlling/A&C) 3 semester II b verplicht Pre-MSc-programma’s FEB  (Pre-MSc A&C voor HBO BE en HBO Finance and Control) 1 semester II b verplicht Pre-MSc-programma’s FEB  (Pre-MSc A&C) 1 semester II b verplicht