ACCTING 1003 - Accounting Information Systems I

North Terrace Campus - Semester 1 - 2015

This course is an introduction to Accounting Information Systems: their role in organisations, particularly in support of strategic and operational decision-making and problem-solving, as well as operations support and management. Systems thinking; systems design & development; management perspectives on the IT support role to business (particularly security & ethics); trends, issues and concerns in IS; and end-user application software including spreadsheets, reporting, and database management, are studied and assessed.

  • General Course Information
    Course Details
    Course Code ACCTING 1003
    Course Accounting Information Systems I
    Coordinating Unit Adelaide Business School
    Term Semester 1
    Level Undergraduate
    Location/s North Terrace Campus
    Units 3
    Contact Up to 3 hours per week
    Available for Study Abroad and Exchange Y
    Incompatible COMP SCI 1004 or COMP SCI 1001 or PURE MTH 1002 or ECOMMRCE 1000
    Assumed Knowledge Basic accounting concepts-students without this are advised to enrol concurrently in ACCTING 1002
    Quota A quota may apply
    Assessment Exam/tests/tutorial work as prescribed at first lecture
    Course Staff

    Course Coordinator: Catherine Davies

    Semester 2 - Course Coordinator:
    Dr Indrit Troshani 

    Semester 1 - Course Coordinator:
    Ms Cathy Davies
    Course Timetable

    The full timetable of all activities for this course can be accessed from Course Planner.

  • Learning Outcomes
    Course Learning Outcomes
    Accounting Information Systems

    Knowledge – an understanding of:

    1.  The components of an Information System.
    2.  The roles played by different types of Information Systems in businesses and organisations.
    3.  Information systems documentation.
    4.  The relational database model.
    5.  How networks and electronic commerce add value to businesses and organisations.
    6.  IT controls and auditing

    Skills – ability to:
    7.  Use Microsoft Access to create and use a well-designed database.
    8.  Discuss, critically appraise, and write about Information Systems concepts and IS

    Values – an appreciation of:
    9.  The role users can play in the development and implementation of new Information Systems.
    10.  The importance of sound data management.
    11.  Information systems ethics and computer crime & security.
    12. Communication skills.
    University Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    University Graduate Attribute Course Learning Outcome(s)
    Knowledge and understanding of the content and techniques of a chosen discipline at advanced levels that are internationally recognised. 1 - 5
    The ability to locate, analyse, evaluate and synthesise information from a wide variety of sources in a planned and timely manner. 1 - 12
    An ability to apply effective, creative and innovative solutions, both independently and cooperatively, to current and future problems. 5 - 7
    Skills of a high order in interpersonal understanding, teamwork and communication. 1 - 12
    A proficiency in the appropriate use of contemporary technologies. 5 - 7
    A commitment to continuous learning and the capacity to maintain intellectual curiosity throughout life. 1 - 5
    A commitment to the highest standards of professional endeavour and the ability to take a leadership role in the community. 10 - 11
    An awareness of ethical, social and cultural issues within a global context and their importance in the exercise of professional skills and responsibilities. 11
  • Learning Resources
    Required Resources
    Romney, M. B., Steinbart, P. J., Mula, J. M., McNamara, R., and Tonkin, T. (2013) Accounting Information Systems, Pearson. ISBN: 978-1-4425-4259-4

    Poatsy, M. A., Krebs, C. and Cameron, E., and Grauer, R. T. (2014) Microsoft Office Access 2013 Introductory, Pearson, ISBN: 978-0-13-341219-2

    A value shrink-wrapped pack of these textbooks is available from UniBooks with ISBN: 9781488608148

    An ebook version of Romney et al is available for download from the Pearson web site.

    Recommended Resources
    Considine, B., Parkes, A., Olesen, K. Blount, Y., and Speer, D. 2012, Accounting information systems: understanding business processes, 4th ed, John Wiley & Sons, Milton, Qld.

    Simkin, M. G., Rose, J. M., and Norman, C. S. (2012) Core Concepts of Accounting Information Systems, 12th Edition, John Wiley & Sons, Inc. ISBN: 978-1-118-02230-6
    Gray, H., Issa, T., Pye, G., Troshani, I., Rainer, R. K., Prince, B., Watson, H. (2015) Management Information Systems, 1st Australasian Edition, John Wiley & Sons, ISBN: 978-1-118-64602-1

    Kroenke, David; Bunker, Deborah; & Wilson, David. 2012.  Experiencing MIS. (Australian 2nd Ed) Pearson Australia, Frenchs Forest.    ISBN: 978-1-4425-3314-13

    Online Learning
    In addition to the recommended text book resources, students may complete the online Microsoft training courses for MS Access by enrolling via

    Further details (e.g. how and when to enrol and which courses to take) will be provided after the lectures commence.
  • Learning & Teaching Activities
    Learning & Teaching Modes
    Teaching of Information Systems will be via weekly lectures supported by problem-solving tutorials examining the materials covered in lectures.


    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that for a three-unit course you are expected to commit approximately 9 hours of private study outside of your regular classes. Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

    Tutorial classes will be held weekly commencing the week beginning Monday 9 March.  Where tutes fall on public holidays, arrangements will be made for these tutes to be made up. Membership of tutorial classes is to be finalised by the end of the second week of semester.  Students wishing to swap between tutorial classes after this time are required to present their case to the Lecturer-in-Charge, but should be aware that such a request may not be approved.

    Tutorials are an important component of your learning in this course.  The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.
    Learning Activities Summary
    Week Date Lecture Topic Textbook
    1 Thur 5 Mar 1 Accounting information systems: theoretical foundation and overview

    Ch 1
    2 Thur 12 Mar 2 Fundamentals of business processes and transaction processing

    Systems development and documentation

    Ch 2, 3
    3 Thur 20 Mar 3 Files, database systems and relational databases

    Introduction to MS Access
    Ch 4
    4 Thur 26 Mar 4 Database design using the REA data model

    Implementing an REA model in a relational database
    Ch 21,22

    5 Thur 2 Apr 5 Systems development and systems analysis

    Systems design, implementation and operation
    Ch 19,20
    6 Thur 9 Apr 6 Accounting information systems development strategies

    Control in accounting information systems
    Ch 6,5
             13 Apr - 24 Apr

     mid-semester break

    7 Thur 30 Apr 7 Fraud, controls and audit in accounting information systems
    Note: 1 hour lecture
    TEST 1: 3:30pm - 6pm
    Ch 12
    8 Thur 7 May 8 Cybercrime: computer attack and abuse techniques Ch 13
    9 Thur 14 May 9 Information systems controls for system reliability­­­­-Part 1: Information security

    Information systems controls for system reliability­­­­-Part2: Confidentiality and privacy
    Ch 14, 15
    10 Thur 21 May 10 Information systems controls for system reliability­­­­-Part 3: Processing integrity and availability

    Transaction cycles: threats and control procedures
    Ch 16, 17
    11 Thur 28 May 11 Note: No lecture
    TEST 2: 2pm - 6pm
    Ch 18
    12 Thur 4 Jun 12 Auditing computer-based information systems
  • Assessment

    The University's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary
    Assessment Due date and time Weighting Related Learning Objectives
    Test 1 Week 7
    Thursday 30 Apr
    3:30pm - 6pm
    15% 1-4, 6, 9, 10
    Tutorial Attendance & Participation 10% 1 - 12
    Test 2 Week 11
    Thursday 28th May
    2pm - 6pm
    15% 7
    Final Exam (3 hours) 60% 1 - 12
    Total 100%
    Assessment Related Requirements
    ·        Students are required to attend all lectures and the tutorials in which they are enrolled.

    ·        All topics covered during the semester are examinable.

    ·        To gain a pass, a mark of at least 40% must be obtained on the examination as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49.

    ·        Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process.  Marks may be deducted in the final examination because of poor hand-writing.

    ·        Assessment marks prior to the final exam will be displayed on the course website.  Students are encouraged to check their marks and notify the lecturer-in-charge of any discrepancies.

    ·        Tutorial Attendance and Participation (see table below):



    Ticks Marks Ticks Marks
    <=5 0 1 0.5
    6 1 2 1
    7 2 3 2
    8 3 4 3
    9 4 5 4
    10 5 >=6 5
    Assessment Detail

    Test 1                                                    15%

    Test 1 (Multiple Choice Questions) CLOSED BOOK

    Due Date:  3:30 – 6:00 pm on Thursday 30 April.

    Test 2                                                    15%

    Test 2 (MS Access) CLOSED BOOK

    Due Date:  2:00 – 6:00 pm on Thursday 28th May.


    Tutorial Attendance & Participation     10%

    The quality of each student’s preparation for and participation in tutorials will be assessed by the tutor/lecturer. Any student attending and participating in less than 6 of the 11 tutorials will automatically score zero (unless a medical certificate is provided). 

    Final Exam                                          60%

    There will be a 3 hour exam (closed book exam/no dictionaries permitted).


    No information currently available.

    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through Access Adelaide.

  • Student Feedback

    The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy ( course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support
  • Policies & Guidelines
  • Fraud Awareness

    Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student’s disciplinary procedures.

The University of Adelaide is committed to regular reviews of the courses and programs it offers to students. The University of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.