THE CHINESE UNIVERSITY OF HONG KONG
School of Accountancy
ACCT3142A
Contemporary Accounting Information Systems
(First Term, 2015-2016)
LECTURER
Name:
Office / Telephone:
Email:
Office hours:
Dr. Edmund K.L. Wong
CYT1040 / 3943 7822
edmundwong@cuhk.edu.hk
Tue & Wed; 2:30-5:30pm (by appointment)
TEACHING ASSISTANT
Name:
Office Location:
Telephone:
Email:
Mr. Vincent Leung
CYT1049
3943 7644
tmleung@baf.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 develop an accounting information system for a company using commonly
used database management software. This course introduces basic database skill and focuses on using advanced
querying technique 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
•
Build an automated accounting information system
•
Design and evaluate business processes and make control recommendations
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
1
COURSE ASSESSMENT
Task nature
Participation
Group data model assignments
Individual lab test
Midterm examination
Final examination
Weight
5%
6%
9%
30%
50%
You will work in a group of 2-3 students on 3 data models. Both the midterm and final examinations are open-book
examinations, which you are allowed to bring in the textbook and handouts only.
RECOMMENDED LEARNING RESOURCES
Enterprise Information Systems: A Pattern-Based Approach, Edition 3.9, Dunn, McGraw-Hill, 2012. (Text)
Accounting Information Systems, 13th Edition, Romney and Steinbart, Pearson, 2015. (Reference)
Accounting Information Systems-Foundation in Enterprise Risk Management, 9th Edition, Dull, Gelinas and Wheeler,
South-Western Cengage Learning, 2012. (Reference)
Building Accounting Systems Using Access 2010, Perry and Newmark, Thomson, 2011. (Reference)
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.
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ACCT3142A
COURSE SCHEDULE
Wk
Date
1
Sep 10
2
Sep 17
3
Sep 24
4
Oct 1
[Sep 30]
(make up
class)
Oct 8
5
6
Oct 15
7
Oct 22
8
Oct 29
9
Nov 5
10
Nov 12
11
Nov 19
12
Nov 26
13
Dec 3
Lecture Topics
Course introduction
Introduction to EIS
Representation and Patterns
Representation and Patterns (cont’d)
Task level modeling
(E-Draw)
REA enterprise ontology
(Multiplicities group exercise)
Public Holiday
REA enterprise ontology (cont’d)
(Bowerkate group exercise)
REA enterprise ontology (cont’d)
Acquisition and revenue cycle REA
models and view integration
(Quandrax group exercise)
Advanced REA modeling concepts
Database design implementation
MS Access lab 1
Midterm exam
Acquisition and revenue cycle
information retrieval
MS Access lab 2
Enterprise system risks and controls
Lab test
No class due to congregation for
conferment of degrees
Enterprise system risks and controls
Current accounting and enterprise
system
XBRL
The system development process
Required readings
Assignment
Venue
WMY306
Ch1
Ch2
WMY306
Ch3
Ch5
WMY306
[TBC]
Ch6
A1
WMY306
WMY306
Ch10
Ch7
A2
CYT408
Ch8-9
A3
TBC
CYT408
Ch4
CYT408
Ch4
Ch12
WMY306
CYT408
Hurt Ch9
Richardson Ch15
* 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.
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