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ACC3101 Accounting Information Systems

Semester 2, 2015 On-campus Fraser Coast
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce

Contents on this page


Examiner: Suzanne Maloney
Moderator: John Sands


Pre-requisite: ACC1102 and CIS1000

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at //


The purpose of this course is to develop a sound understanding of how accounting information systems work. The role of information systems in monitoring and controlling business relationships will be examined, with an emphasis on the design of controls and control systems to mitigate against threats in the digital era. There will be a focus on three major transaction processing cycles, general ledger/reporting, revenue and expenditure as these are at the centre of business information systems. The understanding of how accounting information systems work will be reinforced by the use of enterprise resource planning software.


This course takes a cost contracting approach to analysing accounting information systems, although other perspectives on firms and information systems are also considered. This course examines the role of accounting information systems in monitoring and controlling contracting and agency relationships between the various economic actors in business firms, and in supporting contracting relationships beyond the boundaries of the firm. It focuses on the design of accounting information systems in the context of a business operation with an emphasis on the design of controls and control systems to mitigate against the threats induced by agency based relationships and through intentional and unintentional error. Throughout the course these topics are considered in the context of recent major changes in the business environment, such as globalisation of world economies, sustainability and advances in technologies such as the Internet and telecommunications. Students are taught how to 'find out' about these changes and to analyse them in an information systems context. This analysis will equip students to understand how accounting information systems operate to support the internal and external functioning of firms, and how to make best use of them. Since accounting information systems are at the heart of most business information systems, the course focuses on three major transaction processing cycles viz general ledger/reporting, revenue and expenditure.


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

  1. demonstrate academic and professional literacy skills though comprehension and application of theories and concepts that are relevant to accounting information systems, contracting and agency relationships
  2. explore the way that both internal and external environmental factors impact upon business operation through accounting information systems
  3. use the accounting information systems software (for example, SAP and Xero) to apply information system processes
  4. demonstrate written communication skills by preparing and submitting project report
  5. demonstrate ethical research and enquiry skills by comprehending ethical decision-making in the context of accounting information systems.


Description Weighting(%)
1. Introduction to AIS and theoretical framework and role of AIS in contracting 5.00
2. Accounting systems in business processes 5.00
3. Basic systems development and documentation tools 10.00
4. Revenue cycle system 10.00
5. Expenditure cycle system 10.00
6. General ledger and reporting system 10.00
7. AIS and enterprise system 10.00
8. Data storage and network issues 5.00
9. Computer fraud and abuse 10.00
10. Internal controls and AIS 15.00
11. Information systems controls for reliability 5.00
12. Management information systems and AIS 5.00

Text and materials required to be purchased or accessed

ALL textbooks and materials available to be purchased can be sourced from USQ's Online Bookshop (unless otherwise stated). (

Please contact us for alternative purchase options from USQ Bookshop. (

  • Romney, M, Steinbart, P, Mula, JM, McNamara, R & Tonkin, T 2012, Accounting information systems, 1st Australasian edn, Pearson, Frenchs Forest, New South Wales.

Reference materials

Reference materials are materials that, if accessed by students, may improve their knowledge and understanding of the material in the course and enrich their learning experience.
  • Albrecht, WS, Albrecht, CC & Albrecht, CO 2009, Fraud examination, 3rd edn, Cengage Learning South-Western, Mason, Ohio.
  • Coase, RH 1937, 'The nature of the firm', Economica, vol. 4, no. 16, pp. 386-405.
  • Horngren, CT, Harrison, WT, Bamber, LS, Best, PJ, Fraser, DJ & Willett, R 2010, Financial accounting with MyAccountingLab, 6th edn, Pearson Education Australia, Frenchs Forest, New South Wales.
  • Jensen, MC & Meckling, WH 1976, 'Theory of the firm: managerial behavior, agency costs and ownership structure', Journal of Financial Economics, vol. 3, no. 4, pp. 305-360.
  • Stair, R, Moisiadis, F, Genrich, R & Reynolds, G 2008, Principles of information systems, 7th edn, Thomson Learning, South Melbourne, Victoria.

Student workload requirements

Activity Hours
Assessments 20.00
Directed Study 36.00
Private Study 109.00

Assessment details

Description Marks out of Wtg (%) Due Date Notes
PROJECT 1 100 20 07 Sep 2015
PROJECT 2 100 20 05 Oct 2015
PARTICIPATION 100 10 30 Oct 2015
EXAM PART A - MULTIPLE CHOICE 50 25 End S2 (see note 1)

  1. The total working time for the examination (parts A and B) is 2 hours. The examination date will be available via UConnect when the official examination timetable has been released

Important assessment information

  1. Attendance requirements:
    External/Online: If you are an international student in Australia, you are advised to attend all classes at your campus. For all other students, there are no attendance requirements for this course. However, it is the students' responsibility to study all material provided to them or required to be accessed by them to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

    On-campus: It is the students' responsibility to attend and participate appropriately in all activities (such as lectures, tutorials, laboratories and practical work) scheduled for them, and to study all material provided to them or required to be accessed by them to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

  2. Requirements for students to complete each assessment item satisfactorily:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks. (Depending upon the requirements in Statement 4 below, students may not have to satisfactorily complete each assessment item to receive a passing grade in this course.)

  3. Penalties for late submission of required work:
    Students should refer to the Assessment Procedure (point 4.2.4)

  4. Requirements for student to be awarded a passing grade in the course:
    To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course.

  5. Method used to combine assessment results to attain final grade:
    The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative assessment items in the course.

  6. Examination information:
    This is a restricted examination. The only materials that candidates may use in the examination for this course are:
    1. writing materials. These must be non-electronic and free from material which could give the student an unfair advantage in the examination.
    2. an unmarked non-electronic translation dictionary (but not technical dictionary). A student whose first language is not English may take a translation dictionary into the examination room. A translation dictionary with any handwritten notes will not be permitted. Translation dictionaries will be subject to perusal and may be removed from the candidate's possession until appropriate disciplinary action is completed if found to contain material that could give the candidate an unfair advantage.
    3. a calculator which cannot hold textual information (students must indicate on their examination paper the make and model of any calculator(s) they use during the examination).

  7. Examination period when Deferred/Supplementary examinations will be held:
    Any Deferred or Supplementary examinations for this course will be held during the next examination period.

  8. University Student Policies:
    Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene University policies and practices. These policies can be found at

Assessment notes

  1. Referencing in assignments:
    Harvard (AGPS) is the referencing system required in this course. Students should use Harvard (AGPS) style in their assignments to format details of the information sources they have cited in their work. The Harvard (AGPS) style to be used is defined by the USQ Library's referencing guide at //

Other requirements

  1. Students are required to have or have access to a personal computer system and required software (see above) that are fully operational PRIOR to the commencement of the semester in which the course is offered. Systems failure will not be valid grounds for applications for extension of assignment due dates. Ensure backups are regularly maintained on external storage media, for example, CD, USB drive or external hard drive. In addition, as discussions and presentations will be undertaken using the Internet (for external students), students are required to have a web camera and headset (or microphone and speakers) to facilitate interaction. Other software and applications will be identified on the course website.

  2. Students will require access to email and Internet access to UConnect for this course.