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Accounting Information Systems

TRIMESTER 1, AY 2017/18

This module profile may be subject to change during the trimester – the online version is the
authoritative version.

1. General Module Information

1.1 General Information

Credit Value: 5 credits

Prerequisite(s): ACC1001 Introduction to Financial Accounting

ACC1011 Enterprise Accounting Applications

Result type: Grade

Module Coordinator: Name: Dr. Arif Perdana

Phone: 65921514

Workshop Facilitator: Name: Mak Chung Yee

Phone: -

1.2 Module Descriptor

This module introduces students to the main ideas and fundamental technology
underlying the development, implementation, and use of modern Accounting Information
Systems. The course starts with the nature of systems in the real world and how to
document the systems. The course, then, will explain on how to make sure the
accounting systems are effectively managed and how information systems can be used
to support accounting decision making within organizations. Overall, the module covers
the following issues:
 Business Activities Documentation (Business Process Management Notation);
 Data modelling (Unified Modelling Language, ER Diagram);
 Relational Databases and Enterprise Systems;
 Control and Governance Frameworks (i.e., COSO and COBIT);
 Monitoring and Auditing Accounting Information Systems;
 Current Development in AIS (XBRL, Distributed Ledger Technology, Continuous
Auditing, Analytics, etc.)

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The concepts are supported by hands on examples and practical case studies. Students’
progress is assessed in class discussion, project assignments and exams.

1.3 Module Changes in Response to Previous Feedback:


1.4 Contact hours:

Lecture: 1 x 2-hour session per week

Tutorial: 1 x 2-hour session per week

Dr. Arif Perdana Thursday 9-10 am or by appointment

Mak Chung Yee TBA/By Appointment

2. Learning Outcomes

After successfully completing this module, you should be able to:

1. Understand the importance of an Accounting Information Systems in assisting an

organization to meet its business objectives;
2. Demonstrate familiarity with the terminology, documents, reports, procedures,
and controls in a modern AIS;
3. Understand fundamental concepts of the organization and management of
information including spreadsheets and databases and apply them to achieve AIS
4. Identify the activities performed in the main business process, the objectives of
these cycles and the AIS arrangements that can assist in improving the efficiency
and effectiveness of business process;
5. Implement appropriate control processes in each business cycle to achieve
information security and processing integrity; and
6. Understand how IT developments can improve the efficiency and effectiveness of
business processes, and employ ERP software (SAP) to process business
7. Design AIS to provide necessary information to make key decisions in each
business cycle;

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3. Learning Activities

Tentative content is listed below and it is subject to change.

Lectures Tutorials
Week Topics/ Content Text Chapters
(hours) (hours)
Chapter 1 (Richardson,
1 Overview of AIS and Business Process 2 Chang & Smith 2016)
Chapter 2 (Richardson,
Business Activity and Systems Chang & Smith 2016);
2 2 2 Chapter 3 (Romney &
Steinbart, 2015)
Chapter 3 (Richardson,
3 Data Modelling 2 2 Chang & Smith 2016)
Chapter 4 (Richardson,
Relational Databases and Enterprises Chang & Smith 2016);
4 2 2 Chapter 4 (Romney &
Steinbart, 2015)
Chapter 13 (Richardson,
Monitoring and Auditing AIS Chang & Smith 2016)
5 2 2 Chapter 11 (Romney &
Steinbart, 2015)
Control and Governance Framework Chapter 7 (Romney &
6 2 2 Steinbart, 2015)

7 Recess Week

Chapter 5 (Richardson,
8 Sales Collection Business Process 2 2 Chang & Smith 2016)

Purchases and Payments Business Chapter 6 (Richardson,

9 2 2 Chang & Smith 2016)
Manufacturing and Production Business Chapter 7 (Richardson,
10 2 2 Chang & Smith 2016)
Chapter 15 (Romney &
11 Payroll Business Process 2 2 Steinbart, 2015)
Reporting and Analytics & Current Chapter 9 (Richardson,
12 2 2 Chang & Smith 2016)
Development in AIS

13 Revision 2

Total (hours) 26 22

4. Learning Resources

4.1. Required Resources

 Richardson, V., Chang, C., & Smith, V. 2016. Accounting Information Systems,
(International Edition), USA: McGraw-Hill Education.
 Microsoft Access (SIT student will have access for this application)

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4.2. Recommended Resources
 Romney, M.B., & Steinbart, P.J. 2015. Accounting Information Systems 13th ed,
(Global Edition). England: Pearson Education Limited.

4.3. Any Other Learning Materials

Course related materials (including lecture slides, tutorial questions & answers) can
be accessed through the module’s Learning Management Systems.

4.4. Software Required:

MS Access, (, MS Visio (optional can be replaced with, Tableau.

5. Assessment

5. 1. Assessment Summary

This is a summary of the assessment in the module. For detailed information on each
assessment, refer to “Assignment Related”. Dates for assessments are subjected to minor
amendment and early notification will be made should changes be required.

Assessment Task Weighting
week/due date
Individual Assignment 1: Tutorial discussion
(presentations) and submission, and quizzes. 10% Ongoing

Individual Assignment 2: Practical Database Lab.

Details of the assignment will be provided via the 10% Week 5
LMS from the beginning of week 4
Group Assignment I
Details of the group assignment will be provided via 15% End Week 6
the LMS from the beginning of week 4
Group Assignment II
Details of the group assignment will be provided via 15% End Week 12
the LMS from the beginning of week 9
Final examination - during Exam Period (Central) 50%
Total 100%

5. 2. Pass Requirements

A “C” grade or above is considered as ‘Pass’ and an “F” grade is considered as “Fail”.
Students with grades “D” or “E” will be given the option to repeat module but the maximum
grade for repeated attempt will be capped at 2.0. Successful completion of the academic

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module is also based on fulfilment of any other requirement(s) set by the module
coordinator and programme director.

Marks are final after ratification by the Board of Examiners.

Do note that the criteria for acceptable standing in any given trimester is maintaining a
minimum Cumulative Grade Point Average (CGPA) of 2.0. Refer to the SIT Academic
Guide for further details.

5.3 Late Submission

The following applies in this module:


Group Assignment: A late penalty of 20% of the awarded mark per calendar day or part
thereof applies for submission after the due date & time. Assignments will only be accepted
up to five days late but no further. Submission beyond the five days period will not be
marked and group will be awarded 0% automatically.

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