ACC3201 Accounting Information Systems

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School of Business

ACC3201 Accounting Information Systems

Unit Coordinator

Learning Advisor Contact details


FBL Academic Skills Centre

The Faculty of Business and Law Academic Skills Centre offers a range of services which will complement the discipline-specific knowledge you gain from this unit. These services include:

  • Unit- integrated skills workshops
  • Academic Skills workshops
  • Writing Plus Program
  • Assignment labs
  • Individual consultations
  • On-line support

You are strongly advised to access these services to assist in developing the academic and language skills required to succeed in this unit.

A copy of the Workshops Timetable can be found on the Academic Skills Centre Blackboard site located under My Communities on Blackboard.

Academic Misconduct

The Academic Skills Centre Blackboard site has some useful resources to help you develop your skills in referencing and paraphrasing (and hence avoiding plagiarism). There is also information about how to use Turnitin.


Welcome to the unit of ACC3201 Accounting Information Systems.  The area of accounting information systems presents issues that are relevant to accounting professionals in a range of disciplines, from auditing, to accounting, to general trade and commerce, so it is important to have an understanding of it.  The successful completion of this unit will give students a core set of essential skills and analytical approaches that will bring benefits both now and into the future.

Expectations of lecturers and students

This unit is conducted in accordance with the Student Charter (available at:  Students must all be mindful of common courtesies such as timely participation in lectures and lab sessions, notification of absence, and allowing each person the opportunity to contribute and to gain as much as possible from the unit.

Teaching and learning approach

On-campus students attend a two- hour lecture session combined with tutorials and a one-hour laboratory session as per the semester timetable.  Active participation in lectures and laboratories is expected.



Accounting Information Systems (A Custom Edition 2014), compiled by Kapu Arachchilage, D. based on Accounting Information Systems (The Crossroads of Accounting and IT) 2nd edition by Kay and Ovlia


Annotated reading list


Hargrove, F. (2011).  Process-orientated BI: Navigating the road of continuous improvement.  Information Management.

Available [January 27, 2011].


Kay, K. (2011, April 1).  Sites hit in massive web attack.  BBC News Technology. Available [January 17, 2011].


Unit Prizes


There are no unit prizes applicable to this unit.



Study Schedule

This schedule provides a guideline on the topics covered and activities required each week.

 Date Week Topics Notes
Week commencing from 23rd February 1 Introduction to ACC3201 and Accounting Information System Insights (Chapter 1)
Discussion of the unit plan, assessments and expectations and provide you with insights into understanding of how accounting information systems function in today’s business environment..
Both lectures and labs commence.
Week commencing from 2nd March 2 Accounting Databases (Chapter 2)

An introduction to databases and their integral role in accounting information systems.

Week commencing from 9th March 3 Accounting Interface: Database Forms, Queries and Reports (Chapter 3)
We examine the accounting information system interface and its role in the accounting system.
Lab instructors assign cases to groups/individuals
Week commencing from 16th March 4 Accounting Systems and Business Process (Chapter 4)
We introduce the concept of business process mapping.
Week commencing from 23rd March 5 Business Processes: Purchasing, Sales, and Payroll Cycles (Chapter 5)
Our focus this week is documentation for business processes using data flow diagrams for purchasing, sales and payroll cycles.
Week commencing from 30th March 6 Integrated Enterprise Systems and Cloud Computing (Chapter 6)
We explore this week how the accounting system is integrated into the larger management enterprise system.
No classes for JO group on the 3rd April due to Good Friday. The topic will be covered in week 9 for JO students.
Week commencing from 6th April Mid Semester Break
Week commencing from 13th April  7 Accounting and Business Intelligence (Chapter 7)
We look at how enterprises use analytics to create business intelligence for improved decision making and business performance
Week commencing from 20th April 8 XBRL: Intelligent Business Reporting- (Chapter 9)
This week we explore the who, what, where and how of eXtensible Business Reporting Language (XBRL) that electronically tags each piece of financial data.
Week commencing from 27th April 9 Integrated Enterprise Systems and Cloud Computing (Chapter 6)
We explore this week how the accounting system is integrated into the larger management enterprise system.
No classes for ML group on the 27th April due to Anzac Day. The topic covered in week 6 for ML students will be covered for JO group.
Week commencing from 4th May 10 Fraud and Internal Control (Chapter 10)
COSO’s Internal Control Framework and COBIT’s IT controls framework are checked out this week.
Week commencing from 11th May 11 Cybersecurity (Chapter 11)

 In the context of the International Information Systems Security Certification Consortium (ISC) we explore the threats posed by cybercrime to an accounting information system

Week commencing from 18th May 12 The Risk Intelligent Enterprise: Enterprise Risk Management (Chapter 12)

You are introduced to COSO’s enterprise risk management (ERM) framework.

Assessment 1: Community Live Technology Project (Case Study Analysis is due).
Week commencing from 25th May 13 Accounting System Development (Chapter 13) and Exam Review


Collaborative Laboratory Activity marks are finalised.



Assessment details

Assessment Date (due) Marks/Weighting
Assessment 1: Community Live Technology Project (Case Study Analysis) Week 12- In Lab Sessions 35%
Assessment 2: Collaborative Laboratory Activities Ongoing – Completed with lab sessions in Week 12 15%
Assessment 3: Examination To be advised 50%


Assessment 1:  Case Study Analysis (in Pairs or Individual)


This assignment involves an analysing a real organizational case assigned to you or to your team by the lab instructor. These cases will be assigned to you in week 3 and your case analysis report is due in week 12. Cases are available on the blackboard and your lab instructor will guide you to complete the task.


With this assignment, you apply what you have learnt in this unit in combination with your knowledge on integrated accounting systems, business intelligence, decision making, technology, and project management.


An Overview of the Assessment


Cases are detailed descriptions of real management situations. In the Case Analysis, the objective is to analyze the management problems and make a recommendations for solving those problems. By applying concepts to actual cases, you improve your ability to think analytically when identifying problems and creating solutions.




Accountants and IT professionals often have access to sensitive data.  They are expected to maintain the confidentiality of the data by not sharing or discussing the data with others.  Please do not use these given organizational information for any other purpose other than for completion of this assignment.








Learning outcome/s and Graduate Attributes


Completing this assignment will help you achieve the following learning outcomes listed in the unit outline:


Learning Objective #3: use system documentation techniques and explain their application to the accounting cycles and process review;

Learning Objective #5: use analytics to create business intelligence for improved decision making and business performance;

Learning Objective #6: use project management, team building and spreadsheet development skills in an organisational context to design Excel workbooks for a client; and

Learning Objective #10: review business processes and their role in the design and functioning of a modern organisation.




Before starting this assignment, you should have completed all the prerequisite units in your accounting major. Through the completion of these units, you should have a good understanding of the fundamentals of organisation’s informational needs and the principles of accounting.


Questions? Comments?  Please contact your lab instructor.



You will require access to the Microsoft Office products, Excel and Word.  Excel and Word are installed in the e-labs on all campuses.


Marking Criteria

Available on the Blackboard.



Softcopies should be uploaded to the blackboard as per the instructions provided by the lab instructor. Hardcopies should also be submitted as per the instructions provided by your lab instructor.

Assignment 2 – Collaborative Laboratory Activities

The weekly laboratory activities will involve you interacting with a mix of application based questions and tasks.  You are expected to work towards completing to a satisfactory standard.


Submission information


The purpose of the laboratories is to engage you in learning new accounting information skills using various Microsoft Office applications including Excel and Access.  The skills developed in the laboratory sessions will be beneficial in the work place and in the completion of Case Analysis assignment.


You are expected to participate in the laboratory sessions and to work constructively towards the completion of the assigned activities. At the start of laboratory session you will be advised of the activities you will need to complete in the class and during the week (if any).


Please refer to the addendum 1 for more information.

Marking Criteria


Assessment of laboratory activities is on an ongoing basis which commences in Week 1 and finishes in Week 12.


The laboratories are marked out of 15%.  In the laboratories your instructor will review and assess your progress in the session and completing the homework/prescribed activities if any. You can only be marked for this activity if you attend the laboratory sessions and make appropriate progress on the activities.

Learning outcome/s and Graduate Attributes


On successful completion of this assessment, students should be able to:


  1. outline the operation of accounting systems within an organisation in a modern organisation;
  2. justify the use of databases and their integral role in accounting information systems;
  3. summarise how the accounting information system is integrated into the larger enterprise information system;
  4. use analytics to create business intelligence for improved decision making and business performance;
  5. outline the who, what, where, when and how of eXtensible Business Reporting Language (XBRL) and its role in the future of financial reporting in the 21st century;
  6. appraise the threats posed by cybercrime to an accounting information system and the role of the International Information Systems Security Certification Consortium (ISC) in respect to cyber security;
  7. critique the COSO enterprise risk management framework and its importance in corporate governance; and
  8. review business processes and their role in the design and functioning of a modern organisation.


Before starting weekly laboratory sessions, you should complete the prescribed lab questions, review the readings for the week, and where appropriate, undertake additional research online and/or at the library.



Prescribed readings; prescribed software tools and your own research.

Final Examination


The final examination accounts for 50% of the total assessment in this unit.  Details about the format of the final examination will be provided during the semester.



English Language Proficiency (ELP)


ECU has implemented a raft of procedures and supports to assist all students to develop and demonstrate appropriate standards of English language proficiency.  As part of the process, staff will provide students with feedback on the ELP demonstrated in their written assessments (other than examinations) using the ECU ELP Measure.

The ECU ELP Measure shows a student’s written ELP against the ECU standards.  The ECU minimum standard for written ELP which all students should demonstrate is moderate proficiency (at least) in both the areas of Sentence Structure and Word Use.

The feedback you will receive will indicate your demonstrated level of written ELP in any assessment (other than examinations).  You will also receive information describing the various supports and resources you can access should you need to further develop your ELP.

  Low proficiency Developing proficiency Moderate Proficiency High Proficiency
Sentence Structure     X  
Word Use     X  

Desired ECU Standard for English Language Proficiency on graduation






Laboratory Activities: 1.37 (tables), 1.44 (Charts), 1.45 (Charts and analysis)


Laboratory Activities: Relative Referencing (Wealth per Year), Absolute Referencing (Movie Tickets Sold)



Laboratory Activities: VLOOKUP (Widget Sales), IF Statement (Charge Rates Builder), Car Emissions Tax Lookup




Laboratory Activities: 4.41 (Mia Pizza Delivery and Receipt Process), 4.43 (Bamboo Furniture), 4.46 (English Oak Sales Quote).



Laboratory Activities: 5.33 (receive customer payments), 5.34 (Inventory order), 5.39 (iBacci Payroll)



Laboratory Activities: Data Tables (filtering tables), Data Validation (drop down boxes)



Laboratory Activities: 7.35 (Pivot table/chart), 7.36 (Pivot table/chart)



Laboratory Activities: 9.32 (XBRL Tags), 9.33 (XBRL Tags)


Laboratory Activities: 10.45 (spreadsheet controls), 10.48 (formula auditing)



Laboratory Activities: 11.52 (network design), 11.53 (network design), 11.54 (network design)



Laboratory Activities: 12.48 (SS log), 12.49 (SS logs)

WEEK 13 Accounting System Development (Chapter 13)

Laboratory Activities: 13.35 (project schedules), 13.38 (redesign process)


Addendum 2

Email protocol

All emails should be sent from your student email account or via Blackboard, otherwise anti-spam filters may prevent it from being delivered to your lecturer.

When using email to communicate with lecturers or tutors, you should always make sure that your message contains the following:

  1. A subject that contains the unit code, and clearly describes the nature of your query or request.
    Your lecturers receive many emails a day, and may also teach more than one unit, so if your email does not contain the unit code, it is not possible to place your message in context. If the subject does not indicate the nature of the message, it may well remain unanswered.
  2. Change the default setting on your email program to include previous messages in replies, and make sure that previous messages are included in an ongoing exchange. Your lecturer deals with many students. Having a copy of the previous exchanges included in your message will expedite a response. You should still make sure that the subject indicates what the email is about.
  3. Address your lecturer appropriately by name.
  4. State your question or request clearly and concisely.
  5. Insert a signature at the end of your email that contains:
    1. your name in full as it appears in SIMO
    2. your student number
    3. the campus at which you attend classes for the unit in question
      (also indicate if you are an off campus student)

Your lecturer will inform you if there are additional requirements for communicating by email.

While lecturers cannot be available on line all day, in normal circumstance your lecturer will reply within 2 working days.


Unit and Teaching Evaluation (UTEI)

At the end of the semester, all students will be requested to complete the ECU UTEI online survey.  This survey will ask questions concerning your level of satisfaction with the unit, your lecturer and your tutor.  Your feedback is needed to help us to improve the quality of our courses. We endeavour to use the feedback we receive from the UTEI survey to improve the quality of the unit when it is next run.
Towards the end of the semester you will receive an email notification about how to complete the UTEI survey.  Please take the time to complete it for us.  There are small incentives offered to encourage participation and your feedback is anonymous and confidential.


Extensions for submission dates

Any student who wishes to defer the submission of an assignment must apply to the lecturer before the due date for an extension of the time within which to submit the assignment. The application must be in writing and must set out the grounds on which deferral is sought.

An assignment submitted after the fixed or extended time for submission shall incur a penalty to be calculated as follows:

  • where the assignment is submitted not more than 5 working days late, the penalty shall, for each working day that it is late, be 5% of the maximum assessment available for the assignment;


  • where the assignment is more than 5 working days late, a mark of zero shall be awarded.


Illness on the day of an exam

This happens very rarely. If you should find yourself in this unusual and difficult position you should not attend the exam as you could not perform to your best. However, if not attending you must see a doctor and submit the doctor’s certificate with your request for a deferred exam on the grounds that you were ill at the time of exam.

Failing a unit

Failing a unit 3 times may result in you being excluded from the unit, the major to which the unit belongs, or even the course. Clarification and further assistance can be obtained by contacting the Student Information Office, Joondalup campus – building 6 or Mt Lawley campus – building 10 or by email at