THE CHINESE UNIVERSITY OF HONG KONG
School of Accountancy
ACCT3142AB
Contemporary Accounting Information Systems
(First Term, 2019-2020)
LECTURER
Name:
Office / Telephone:
Email:
Office hours:
Dr. Edmund K.L. Wong
CYT1040 / 3943 7822
edmundwong@cuhk.edu.hk
Tue & Wed; 9:00am-12:00noon (by appointment)
TEACHING ASSISTANT
Name:
Office / Telephone:
Email:
Mr. Kevin Ho
CYT1049 / 3943 7644
kykho@cuhk.edu.hk
COURSE OBJECTIVE
This course introduces data modeling approach which students can use to design an integrated enterprise database for
different kinds of company such as trading, manufacturing and services companies. The database will support the
operations and information needs of major business processes including the sales and purchase processes.
In the later part of the course, students will be introduced basic data analysis skill and using a data analysis software to
satisfy various financial and management reporting information needs. Hand-on computer laboratory sessions will form
an integral part of this course.
Finally, this course introduces business process flows of the sales and purchase processes and discusses typical risks and
controls in these processes. This is particularly relevant to students who will take the auditing course, which they will
learn how to identify risks of clients’ business processes and test operating effectiveness of client’s controls.
Prerequisites: ACCT2111.
LEARNING OUTCOMES
By the end of the course, students should be able to:

Apply analytical techniques (such as flowcharts and REA data models) to solving an accounting problem

Design an integrated database for major business processes

Retrieve relevant information from an integrated database for financial reporting and management decision
making purposes

Design and evaluate business processes and make control recommendations

Analyse the risks and security of information management

Analyse systems development process

Use information technology applications
Generic Grade descriptors:
A
AB
C
D
F
Outstanding performance on all learning outcomes.
Generally outstanding performance on all (or almost all) learning outcomes.
Substantial performance on all learning outcomes, OR high performance on some learning outcomes which
compensates for less satisfactory performance on others, resulting in overall substantial performance.
Satisfactory performance on the majority of learning outcomes, possibly with a few weaknesses.
Barely satisfactory performance on a number of learning outcomes.
Unsatisfactory performance on a number of learning outcomes, OR failure to meet specified assessment
requirements.
1
LEARNING ACTIVITIES
Lecture (including in-class
discussion / presentation)
(hr)
in / out class
3
0
Lab / tutorial
(hr)
in / out class
0
Project / Case discussion (hr)
in / out class
0
0
0
Expected out-of-class
activities (hrs)
in / out class
0
6
COURSE ASSESSMENT
Task nature
Participation
Group data model assignments and
individual online exercises
Individual lab test
Midterm examination
Final examination
Weight
5%
10%
10%
25%
50%
You will work in a group of 2-3 students on 2 data model assignments. The midterm exam will be held at LSK LT5
during 7-9pm on Oct 16 (Wed). Both the midterm and final examinations are closed-book examinations. You are not
allowed to bring in any textbooks and handouts, etc.
The turnaround time for (i) assignments, (ii) lab test and examinations are expected to be no more than 2 weeks and 3
weeks respectively.
RECOMMENDED LEARNING RESOURCES
Accounting Information Systems, 14th Edition, Romney and Steinbart, Pearson, 2018. (AIS) (Text)
Enterprise Information Systems: A Pattern-Based Approach, Edition 3.9, Dunn, McGraw-Hill, 2012. (EIS) (Reference)
(Titled as “Contemporary Accounting Information Systems” in university library catalog)
Accounting Information Systems, 11th Edition, Dull, Gelinas and Wheeler, South-Western Cengage Learning, 2018.
(Gelinas) (Reference)
All the above books are reserved under ACCT3142 in the university library. In the Library Homepage
(https://www.lib.cuhk.edu.hk), click “Reading Lists” and then enter “ACCT3142” to find the list of reserved materials.
POLICY ON SCHOLASTIC DISHONESTY
The Chinese University of Hong Kong places very high importance on honesty in academic work submitted by students,
and adopts a policy of zero tolerance on cheating and plagiarism. Any related offence will lead to disciplinary action
including termination of studies at the University. Attention is drawn to University policy and regulations on honesty in
academic work, and to the disciplinary guidelines and procedures applicable to breaches of such policy and regulations.
See http://www.cuhk.edu.hk/policy/academichonesty/ for details.
2
ACCT3142A (Mon)
COURSE SCHEDULE
Wk
1
2
3
4
Date
Sept 9
Sept 16
Sept 23
Sept 30
Oct 7
Oct 9 (Wed)
5
18:30-21:15
Make up
6
Oct 14
Oct 16
(Wed)
7
Oct 21
8
Oct 28
9
Nov 4
10
Nov 11
11
Nov 18
12
Nov 25
Lecture Topics
Course introduction
Accounting information systems
overview
Overview of transaction processing and
ERP systems
System documentation techniques
Relational databases
Different types of information systems
Database design using REA data model
Cardinality (multiplicity) group exercise
REA enterprise ontology (core REA
model)
Bowerkate group exercise
Implementing an REA model in a
relational database
Public holiday
Special topics in REA modeling /
Expanded REA pattern
Required readings
Venue
WMY305
Ch1
Ch2 / Gelinas Ch3
Ch3
WMY305
Ch4
Gelinas Ch5 p170-183
Ch17 / EIS Ch5
WMY305
WMY305
Ch18 / EIS Ch5
Ch19 p610-617 /
EIS Ch6
MS Excel Lab
Midterm Exam
Control and accounting information
systems
MS Power BI Lab 1
MS Power BI Lab 2
Controls for information security
Confidentiality and privacy control
Lab test
Information systems controls
The revenue cycle: sales to cash
collections
The expenditure cycle: purchasing to
cash disbursements
MS Business Central Demo
The systems development process
Contemporary AIS topics
Assignment
Ch7
Ch8
Ch9
A1
CYT LT4
A2
CYT615
LSK LT5
CYT615
CYT615
CYT615/613
Ch10
Ch12
WMY305
Ch13
CYT615
Ch20-22
WMY305
* This is just to give you a rough idea about the timing of the assignments. The exact due date will be given in each
assignment.
3
ACCT3142B (Fri)
COURSE SCHEDULE
Wk
1
2
3
4
Date
Sept 6
Sept 13
Sept 20
Sept 27
5
Oct 4
6
Oct 11
Oct 16
(Wed)
7
Oct 18
8
Oct 25
9
Nov 1
10
Nov 8
11
Nov 15
12
Nov 22
Lecture Topics
Course introduction
Accounting information systems
overview
Overview of transaction processing and
ERP systems
System documentation techniques
Relational databases
Different types of information systems
Database design using REA data model
Cardinality (multiplicity) group exercise
REA enterprise ontology (core REA
model)
Bowerkate group exercise
Implementing an REA model in a
relational database
Special topics in REA modeling /
Expanded REA pattern
MS Excel Lab
Midterm Exam
Control and accounting information
systems
MS Power BI Lab 1
MS Power BI Lab 2
Controls for information security
Confidentiality and privacy control
Lab test
Information systems controls
The revenue cycle: sales to cash
collections
The expenditure cycle: purchasing to
cash disbursements
MS Business Central Demo
The systems development process
Contemporary AIS topics
Required readings
Assignment
Venue
CKB UG04
Ch1
Ch2 / Gelinas Ch3
Ch3
CKB UG04
Ch4
Gelinas Ch5 p170-183
Ch17 / EIS Ch5
CKB UG04
CKB UG04
Ch18 / EIS Ch5
Ch19 p610-617 /
EIS Ch6
Ch7
Ch8
Ch9
A1
CKB UG04
A2
CYT615
LSK LT5
CYT615
CYT615
CYT615/613
Ch10
Ch12
CKB UG04
Ch13
CYT615
Ch20-22
CKB UG04
* This is just to give you a rough idea about the timing of the assignments. The exact due date will be given in each
assignment.
4