Accounting Information Systems


Course Objective

During this course the basic concepts of accounting information systems
will be explained in the general lectures and applied during the
tutorials. These include:
* Internal reliability system
* General and application IT controls
* Simon's levers of control
* COSO frameworks

In real life you will find that all organizations will have some kind of
accounting information system. Based on the information provided by such
systems not only managers take decisions but also customers and

During the tutorials you are asked to prepare cases in which these
concepts should be used to design an accounting information system.

After completing this course, you will be able to:
- explain the use of accounting information systems for controlling
organizations (Bridging Theory and Practice - Knowledge).
- understand the basic concepts in AIS (Bridging Theory and Practice -
- determine the information needs for different business cycles
(Bridging Theory and Practice - Application).
- make an analysis of the reliability risks (Bridging Theory and
Practice - Application).
- design a system of preventive and detective controls (Bridging Theory
and Practice - Knowledge).
- give a description of the activities needed to record data and check
these for reliability (Bridging Theory and Practice - Application).

Course Content

Managers need reliable and relevant information to take all kind of
decisions. This information is provided by accounting information
systems. Employees from different departments record data in
computerized information systems. This data is processed into
information through applications. The controlling department is
responsible for checking the reliablity of this information.

Teaching Methods

General lectures

Method of Assessment

To be announced.


To be announced.

General Information

Course Code E_EBE3_ACIS
Credits 6 EC
Period P4
Course Level 300
Language of Tuition English
Faculty School of Business and Economics
Course Coordinator drs. J.B.T. Bergsma RA
Examiner drs. J.B.T. Bergsma RA
Teaching Staff

Practical Information

You need to register for this course yourself

Last-minute registration is available for this course.

Teaching Methods Seminar, Lecture
Target audiences

This course is also available as: