Course Outline 2016
ACCTG222: ACCOUNTING INFORMATION SYSTEMS (15 POINTS)
Semester 1 (1163)
Course Prescription
Encompasses the development and distribution of economic information about organisations
for internal and external decision-making. Major themes include: objectives and procedures of
internal control, the database approach to data management, data modelling, typical business
documents and reports and proper system documentation through data flow diagrams and
flowcharts.
Programme and Course Advice
Prerequisite: INFOSYS 110 or 120 and ACCTG 102 or 192
Goals of the Course
The course aims to provide a critical understanding of Accounting Information Systems (AIS)
that will enable graduates to practise the subject in an effective manner. As technology
continued to develop, accounting became increasingly dependent on information systems, to
the point where it is now viewed as a subset of information systems. Accounting information
is central to many different activities inside and outside an organisation. The information that
can be generated by an accounting system is diverse and informs the decisions of internal and
external stakeholders. Therefore, AIS encompass the development and distribution of
economic information about organisations for internal and external decision-making.
The course explores, in detail, several typical AIS application subsystems, such as revenue,
payment, payroll, and production cycles. The course covers topics including the role of
accounting information, business processes, system mapping and documentation, transaction
cycles, business environment and the control of risk. The course also endeavours to develop
skills that will enable graduates to critically analyse and evaluate the existing AIS and propose
control procedures that are appropriate and sensible.
Learning Outcomes
By the end of this course it is expected that the student will be able to:
1. appreciate of how information systems, particularly accounting information systems, can
assist in attaining organisational objectives, and how they can improve planning and control
at all levels of the organisation;
2. appreciate the technical nature of (and interrelations between) physical resource flows,
source documentation, financial flows, internal controls, accounting information
procedures, and management control systems for both manual and computerised
accounting information systems;
3. understand the business processes and accounting cycles: how accounting transactions are
initiated, processed and recorded and the operational and information functions of several
major AIS subsystems, how these subsystems interface with one another, and the principle
inputs, processes, files and outputs associated with these subsystems;
4. document and/or interpret a system using flow charts and assess the differences between
computerised processing systems and manual systems;
5. understand internal controls (both computerised and manual) and its associated risks and
an ability to critically evaluate and design the structure of internal control elements with
business processes and accounting cycles; and
6. apply accounting principles and theoretical skills to case-based scenarios.
Content Outline
First Half of Course
Week 01:
Introduction to Accounting Information Systems [Ch1]
Business Transaction Cycle [Ch2:p39]
Revenue Cycle [Ch7] and Expenditure Cycle [Ch8]
Production Cycle [Ch10]
Weeks 02-06: System Documentations [Ch03] and Data and Attributes [Ch02:p70-78]
Second Half of Course
Weeks 07-08: Fraud Prevention and Detection [Ch12]
Information System Controls: Cybercrime [Ch13] and Security [Ch14]
Confidentiality and Privacy of Data [Ch15]; System Availability [Ch16]
Weeks 09-13: Internal Controls [Ch05] and Threats and Controls [Ch17]
incl Payroll Subcycle and Human Resource Management Cycle [Ch09]
Using Technology to Monitor and Identify Suspicious Transactions
Learning and Teaching
Lectures: two 2-hour lectures per week during the semester.
Course Website: lecture recordings and any other online e-learning materials will be available
online 24/7 on the ACCTG.222 course website https://acctg222.auckland.ac.nz (password
protected and accessible only by enrolled students).
Help Hours: several hours of assistance offered by the lecturer and the supporting tutors.
Teaching Staff
Please send all inquiries to acctg222@auckland.ac.nz for speedier response!
Course Coordinator / Lecturer:
Dr Angela Liew
Office: 563, Level 5, Owen Glenn Building
Tel: 373 7599 (extn 85800)
Email: acctg222@auckland.ac.nz or a.liew@auckland.ac.nz
Course Director:
Professor Paul Rouse
Office: 5119, Level 5, Owen Glenn Building
Tel: 373 7599 (extn 87192)
Email: acctg222@auckland.ac.nz or p.rouse@auckland.ac.nz
Learning Resources
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ACCTG 222 Course Website [recordings], https://acctg222.auckland.ac.nz
Best Choice Website [quizzes], http://www.bestchoice.net.nz [desktop version]
or m.bestchoice.net.nz [for mobile devices such as iPhones, iPad etc]
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Coursebook 2016 [mandatory]: please only use the Current Semester’s coursebook.
[Do NOT purchase/use previous semester’s copy. Changes have been made!]
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Text Book [optional]: Romney, Steinbart, Mula, McNamara and Tonkin (2013).
Accounting Information Systems, Australia 1st Edition, Prentice Hall.
[Note: There should be second hand copies of this edition available for sale. Do NOT use
other editions as they are very different to this edition.]
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A new copy of the textbook can be obtained from UBS for $125.
An electronic copy of the textbook can be purchased online for $85 from Pearson
http://www.pearsoned.co.nz/9781442546790
FAQ about Pearson’s e-text, e.g. make highlights, print pages, can be found at
http://www.pearsoned.co.nz/why-pearson/technology-learning/etexts/vitalsource-faqs/
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Past exams can be retrieved from the Library, http://www.library.auckland.ac.nz
Announcements and additional course materials will be distributed via Cecil.
Assessment
Online Quizzes
Tests
Final Exam
10%
25%
65%
100%
[5% Mini Test + 20% Mid Semester Test]
Further details on the assessments will be provided in the course book and at first lecture.
The broad relationship between these assessments and the course learning outcomes is as
follows:
Learning Outcomes
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Online Tests
[first half]
Tests
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Online Tests
[second half]
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Final Exam
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All assessments are used to obtain an overall grade.
To pass this course, you must:
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Pass the course, i.e. obtain at least 50/100 in the overall mark in this course
(overall mark = Online Quizzes + Mid Semester Tests + Final Exam),
AND
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Pass the Final Examination, i.e. obtain at least 50/100 in the final exam.
‘Plussage’ does not apply to this course.
Note: Students who disregard Online Quizzes have a high tendency in failing this course.