A Sales Processing Simulation Exercise And Database For The Accounting Information Systems Course

Abstract

This paper presents a classroom simulation of a sales processing system, with an inter-active database, that was designed to enhance the learning of several important con-cepts in the introductory accounting information systems course. The experience of actually participating in the business process and interacting with the database can help students achieve a better understanding of business processes, internal control concepts, data modeling, and database software. Educational research suggests that simulations are an active teaching strategy that can be effective in teaching factual course material, and that they help stimulate students interest in the classroom expe-rience. As designed, the exercise illustrates selected system and control weaknesses that should foster critical thinking and discussion. Additionally, the database is built on the REAL model and provides students with a working example as they later learn to design and develop databases themselves.