ACC539 – Accounting Information Systems

Session 1 2017

Faculty of Business, Justice and Behavioural Sciences

School of Accounting and Finance

Internal Mode

Welcome to a new session of study at Charles Sturt University. Please refer to the
University’s Acknowledgement of
Country (http://student.csu.edu.au/study/acknowledgement-of-country).
This subject outline is accessible through mobile devices from http://m.csu.edu.au.
Subject Coordinator Humayun Murshed
Email hmurshed@studygroup.com
Phone To be advised.
Campus Other
Building/Room number To be advised.
Consultation procedures
Lecturer Senthil Suntharalingam
Email S
Suntharali
ngam@stu
dygroup.co
m (mailt
o:SSunt
haraling
am@stu
dygroup.
com)
The best
way to
contact me is via email if you have any questions concerning the contents and teaching
of this subject. However, you should consider if your question is already addressed
elsewhere (e.g. Subject outline, Announcements and iLearn within Interact2 site) and if
you are contacting the most appropriate person.
Email Etiquette: In order to receive responses to your email on time ensure that you
address the issue meeting the basic requirements of professional communication. You
should include your ID number, full name, subject code and type of query in the header/subject to
enable me to read and identify who has sent the email. This will also avoid your email
being treated as SPAM.
Further guidance on composing an academic query email is available at:
If you cannot contact your Subject Coordinator, please contact your teaching team
using the contact details and consultation procedures provided on your Interact2
subject site.

What is your subject about? A brief overview

This subject focuses on the role of information systems in providing support
to organisational business processesand decision making. It is designed to provide students
with an overview of computerised Accounting Information Systems (AIS), an
understanding of the scope and types of different AISs; and some practical skills in
using an AIS. The subject also considers information controls and business processes
and their impact on the reporting of accounting information.
Learning outcomes
On successful completion of this subject, you should:

be able to understand and apply foundation principles relating to

computerised information systems in contemporary organisations;
be able to explain the role of data analysis tools and data mining;

be able to illustrate typical network configurations and identify the components of a

network; be able to evaluate accounting information system architecture and generate
models of Charles Sturt University Subject Outline business events;

be able to identify organisational risk and generate systems that control that risk;

be able to analyse, synthesise and apply the concepts underpinning systems planning
development and implementation.
Pass Requirements
You must obtain at least 50% in the examination as well as 50% overall for the subject
to pass.

To be eligible for the grade AA or AE you must have submitted all assessment items for the
subject, including the final exam. If you choose not to complete an assessment item or
do not sit the final exam then you will not be granted an AA or AE grade.
Key Subjects
Passing a key subject is one of the indicators of satisfactory academic progress through
your course. You must pass the key subjects in your course at no more than two
attempts. The first time you fail a key subject you will be ‘at risk’ of exclusion; if you
fail a second time you will be excluded from the course.

The Academic Progress Policy (https://policy.csu.edu.au/view.current.php?id=00250)

sets out the requirements and procedures for satisfactory academic progress, for the
exclusion of students who fail to progress satisfactorily and for the termination of
enrolment for students who fail to complete in the maximum allowed time.

Assumed knowledge
Academic integrity means acting with honesty, fairness and responsibility, and involves
observing and maintaining ethical standards in all aspects of academic work. This
subject assumes that you understand what constitutes plagiarism, cheating and
collusion. If you are a new student we expect you to complete the modules called
Academic Integrity at CSU
(https://interact2.csu.edu.au/webapps/blackboard/execute/courseMain?course_id=_16
412_1&task=true
Prescribed Text
Students must have access to a copy of the prescribed textbook. The text book can be
purchased in hard copy or electronically.
Romney, Marshall B. & Steinbart, Paul John. & Mula, Joseph M. & McNamara, Ray P. &
Tonkin, Trevor. (Australian edition) (2013). Accounting Information Systems.
(e-Text version)

ISBN-13: 9781442546790

Publisher: Pearson Australia; Frenchs Forest, NSW Charles Sturt University Subject
Outline

The textbooks required for each of your enrolled subjects can also be found via the
Student Portal Textbooks (http://student.csu.edu.au/study/study-essentials/textbooks)
page.
Subject and Assessment Schedule
Schedule
Session Week Topics Weekly Reading

Week Commencing

1 27/02/2017 Topic 1. Roles of Accounting Reading: Romney et al.: Ch 1(p 4-

Information Systems 2 (p 38-51)

2 06/03/2017 Topic 2. Systems Documentation Reading: Romney: Ch 3, Fairhurst

Techniques reading, link is in Topics)

3 13/03/2017 Topic 3. ERP, Contemporary Systems Reading: Kay, D. and Olvia, A.

and Business Intelligence O’Brien and Marakas (2009) (lin

readings are in Topics)

4 20/03/2017 Topic 4a. Risks and Controls Reading: Romney: Ch 5 & C

Assessment 1 due 20 March

5 27/03/2017 Topic 4b. Risks & Controls Reading: Romney: Ch 14 (p 419-4

16 (p 483-497)

6 03/04/2017 Mid-session break

7 10/04/2017 Mid-session break

8 17/04/2017 Topic 5. Revenue Cycle Reading: Romney: Ch 7 (p 208-23

 17 (p 510-524)

9 24/04/2017 Topic 6. Expenditure Cycle Reading: Romney: Ch 8 (p 315-32

17 (p 524-535)

10 01/05/2017 Topic 7. General Ledger and Reporting Reading: Romney: Ch 11 & Ch 1

Cycle -554) Assessment 2 due 1st Ma

11 08/05/2017 Topic 8. Systems Development and Reading: Romney Ch. 6 (p 176-1

Implementation 19 (p 610-626) & Ch. 20 (p 645

12 15/05/2017 Topic 9. Database Concepts Reading: Romney Ch. 4 (p 103

13 22/05/2017 Topic 10. Corporate Networks Reading: Simkin MG, Rose JM &

CS (2012) (link to the reading is in

14 29/05/2017 Revision

15 05/06/2017 Exam Week 1

16 12/06/2017 Exam Week 2

**Replacement Classes will be held (TBA) for classes running on Monday 17th April
2017 (Easter Monday) and Tuesday 25th April 2017 (ANZAC DAY). Details will be
announced later in the session**

This study schedule has been devised to assist in your planning during the session, and is
intended as a guide only.
Subject Content
Information regarding the subject’s content is outline above in the Schedule.

Subject Delivery
Class/tutorial times and location
If you are enrolled in an internal offering of this subject, your class times can be found
at Timetable @ CSU (http://timetable.csu.edu.au). If you are enrolled in the online
offering of the subject, this timetable will not apply. Find out how to use Timetable @
CSU via the Student Portal Class Timetable (http://student.csu.edu.au/study/study-
essentials/timetable) page.
Charles Sturt University Subject Outline

Learning, teaching and support strategies

All of your subject materials are available on the Interact site under the Topics link in the
left hand side menu. I suggest that for each topic you read the learning objectives
carefully, review the topic powerpoint (lecture slides), review the topic notes and read
the relevant text references. As you are undertaking these tasks, try and make a good
set of notes highlighting the key concepts being covered in the topic. Once you feel
satisfied with what you have learnt in the topic, complete the relevant tutorial exercise
which can be found in section 3 of each topic (Review and Self Test). These questions
have been designed to give you focus in the topic, so it really helps to prepare a useful
set of answers to them.
In this subject there are also lots of opportunities for you to engage with me, with your
peers and with the subject. I will be holding weekly face-to-face classes throughout the
session where we can discuss assessment items and will allow you to seek clarification
of any matter associated with the subject.

Make sure you attend your classes regularly and also check (at least 3 times per week)
the Interact site for discussion board (forum) postings, announcements, topic
information and other resources vital to your success in this subject. Within some of the
topic commentary you will find activities that will provide you with the opportunity to
reflect on what you have learned and interact with other students in the discussion
forum. Your peers in this subject are often not only a great support but also a source of
knowledge and experience. Sharing your ideas and working together can help provide
context to the subject material. At the end of each topic there is a review and self test
activity. Working through exercises are an important part of learning, they help you
understand the material. Do these exercises each week to keep you up-to-date with the
content of the subject.

Successful study is directly linked to early engagement with the subject. Assessment
Item 1 has been designed to facilitate your early and regular engagement with the
ACC539 subject matter. If you cannot complete Assessment Item 1 by the due date I
may contact you by email and/or phone to see if you are experiencing problems and
whether you