Accounting Information Systems

Course Code:
ACG 4401

Credit Hours:

Effective beginning:



Course Description:
This course is an introduction to manual and computerized accounting information systems. Transaction cycles, internal controls, and flow charting are emphasized.

Course Details


ACG 2071 and CGS 1100


As assigned


Required textbooks/ course materials:

Accounting Information Systems, Hall, 10th, Cengage Publishing, 2019. ISBN: 9781337619257.

CPA BEC Supplemental Course (professor-led platform, 6-month access), 2022 ed., Gleim. ISBN: 9781618544896.

Cengage Unlimited:
1-semester subscription: ISBN 9780357700006
1-year subscription: ISBN 9780357700013
2-year subscription: ISBN 9780357700020


Assignment/course outline:

The following topics will be covered in this course at the discretion of the instructor:

  • Introduction to AIS  
  • Accounting Cycle of a Service Business and Bank Reconciliation   
  • Accounts Payable: Purchase Order Processing and Inventory Control   
  • Accounts Receivable: Sales Order Processing and Inventory Control   
  • Accounting Cycle of a Merchandising Business
  • Budgeting  
  • Fixed Assets   
  • Payroll   
  • Partnerships and Corporations   
  • Financial Statement Analysis   
  • Departmentalized Accounting   
  • Accounting System Setup      
  • Enterprise Resource Planning   
  • Internal Control, Risk, and SOX

See your Instructor First Day Handout for individual instructor assignment schedule.


Discipline-level learning outcomes:

Bachelor of Science in Business Administration degree Learning Outcomes:

BA-1 Exhibit knowledge of accounting, finance, management, legal, operations and marketing.  

BA-2 Identify MIS, economics, technology, statistical data and decision support tools for making effective business decisions.

BA-3 Recognize the impact of today’s global economy, diversity and cultures on businesses.

BA-4 Comprehend how effective leadership, teamwork and ethics relate to best business practices.           

BA-5 Use effective oral and written communication skills, including effective research techniques.


Course-level learning outcomes:

Course-level student learning outcomesDiscipline-level learning outcomesAssessment methods
Appraise the value stemming from readings and understanding Flowcharts and Data Flow diagrams

BA-1, BA-2, BA-3, BA-4, BA-5

Homework, tests, quizzes
Defend the difference between Preventive, Detective and Corrective controls

BA-1, BA-2, BA-3, BA-4, BA-5

Homework, tests, quizzes
Explain the five elements of an Accounting Information System

BA-1, BA-2, BA-3, BA-4, BA-5

Homework, tests, quizzes
Evaluate various controls relating business processes including but not limited to:                                 
  • Sales/Collection                      
  • Acquisition/Payment
  • Human Resources

BA-1, BA-2, BA-3, BA-4, BA-5

Homework, tests, quizzes
Propose multiple certifications which identify individuals as professionals in the Accounting and Information Systems

BA-1, BA-2, BA-3, BA-4, BA-5

Homework, tests, quizzes
Appraise an ERP system as modular relational database system used to provide stakeholders with more timely comprehensive information

BA-1, BA-2, BA-3, BA-4, BA-5

Homework, tests, quizzes



Means of accomplishing learning outcomes:

  1. Attend and participate in class regularly.
  2. Read all assigned material before class.
  3. Study in-class notes and online (Canvas) materials.
  4. Complete assigned projects in a timely manner to enable reflections and revisions on the final product.
  5. Participate in discussions.
  6. Demonstrate your mastery of the required skills on quizzes, exams, etc.
  7. Complete all assignments with promptness and accuracy.
  8. All written documents as well as online assignments must be completed using correct grammar, spelling, and structure.


The grading breakdown is subject to change at the discretion of the instructor.


up to 40%

Test (which includes Midterm and Final) 

up to 60%

Assignments, Projects and/or Labs     

up to 40%


up to 20%


Please see your first day handout for individual instructor grading schemes.


College-wide policies and resources

For more specific information on Chipola's college-wide academic policies and resources available to students, visit the link below.