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ACC539 Accounting Information Systems | Finance Accounting

Faculty of Business, Justice and Behavioural Sciences ACC539 Accounting Information Systems

School of Accounting and Finance

Internal Mode

ACC539 Accounting Information Systems | Finance AccountingACC539 Accounting Information Systems to a new session of study at Charles Sturt University. Please refer to the University’s Acknowledgement of Country ).

This subject outline is accessible through mobile devices from

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 processes and 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 ( 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

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.

The textbooks required for each of your enrolled subjects can also be found via the Student Portal Textbooks ) page.

Subject and Assessment Schedule


SessionWeekTopicsWeekly Reading
127/02/2017Topic 1. Roles of AccountingReading: Romney et al.: Ch 1(p 4-21) & Ch
Information Systems2 (p 38-51)
206/03/2017Topic 2. Systems DocumentationReading: Romney: Ch 3, Fairhurst (optional
Techniquesreading, link is in Topics)
313/03/2017Topic 3. ERP, Contemporary SystemsReading: Kay, D. and Olvia, A. (2014),
and Business IntelligenceO’Brien and Marakas (2009) (links to the
readings are in Topics)
420/03/2017Topic 4a. Risks and ControlsReading: Romney: Ch 5 & Ch 12
Assessment 1 due 20 March 2017
527/03/2017Topic 4b. Risks & ControlsReading: Romney: Ch 14 (p 419-443) & Ch
16 (p 483-497)
603/04/2017Mid-session break
710/04/2017Mid-session break
817/04/2017Topic 5. Revenue CycleReading: Romney: Ch 7 (p 208-230) & Ch
17 (p 510-524)
924/04/2017Topic 6. Expenditure CycleReading: Romney: Ch 8 (p 315-327) & Ch
17 (p 524-535)
1001/05/2017Topic 7. General Ledger and ReportingReading: Romney: Ch 11 & Ch 17 (p 548
Cycle-554) Assessment 2 due 1st May 2017
1108/05/2017Topic 8. Systems Development andReading: Romney Ch. 6 (p 176-189), Ch.
Implementation19 (p 610-626) & Ch. 20 (p 645-657)
1215/05/2017Topic 9. Database ConceptsReading: Romney Ch. 4 (p 103-120)
1322/05/2017Topic 10. Corporate NetworksReading: Simkin MG, Rose JM & Norma
CS (2012) (link to the reading is in Topics)
1505/06/2017Exam Week 1
1612/06/2017Exam 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 ). 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 ) 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 require assistance.

Academic learning support

Information on effective time management is available on the CSU Learning Support website via the following link:

Visit the learning support website for advice about assignment preparation, academic reading and note-taking, referencing, and preparing for exams at:

The Study Centres also offers a range of workshops specifically targeting your needs as an

international student. These workshops run multiple times per week and build into the comprehensive

Academic Skills Development Program that you should participate in. Additionally, a number of

student volunteers are available to assist you in a program known as Discipline Support Sessions.

Please see the timetables for these programs on the noticeboards on campus and also via the iLearn

Interact2 Organisation site.

You may also contact:

Angela Maag

Study Support Manager

Queries regarding the content of this subject should be directed to your Subject Lecturer.

Library services

CSU Study Centre Library Collection

The CSU Study Centre Library Catalogue is online at:

You can search for books in the local Sydney library collection. You are able to Sign In to the CSU Study Centre library catalogue online to place requests for books that are on loan to other students, check their library record, and renew loans prior to the due date. This library service is available online 24/7.

When books with outstanding requests are returned to the CSU Study Centre Library, an email will be automatically sent to the next student who is waiting for that book.

CSU Library

The CSU Library online provides access to online and print material, using Primo Search to find:

Online journal articles


Print books from CSU Library (Interlibrary loans may be requested – see the Library Manager)

Company and government reports


ACC539 Accounting Information Systems | Finance Accounting

Dissertations & theses

Newspapers including Business & Financial newspapers in Factiva (see Business & IT Journal databases)

Other Reference resources (eg. Australian Bureau of Statistics, Australian standards, online encyclopaedias & dictionaries to be read on the computer

You will also find library guides, Subject Reserve for any readings, eg. ACC100, BUS100, ITC100, etc., and online assistance via free call phone number 1800 808 369, or Ask a Librarian – Live Chat or Web Form.

Other CSU Library services and resources:

Video tutorials in research skills, finding journal articles for assignments, topic analysis Endnote referencing software

Other online library services to help you successfully complete your assignments

Online Tutorials

Learn how to:

Use Primo Search to find eReserve study materials and journal articles

Search journal databases and web resources for information for your assessment tasks Identify appropriate sources of information and peer reviewed material, to evaluate resources

Subject Library Resource Guides

Subject Library Guides are a great way to get started with research. Each online guide is tailored to a specific area of study, including Accounting, Business and Information Technology outlining how to research in your area and where to look for information.

Library Help

Friendly and quick assistance is available. Ask for help finding information and navigating the library’s extensive eResources.

National Library of Australia – Trove database

The Trove database from the National Library of Australia provides access to many different online resources on any subject.

University of Technology Sydney – Blake Library

All students with a CSU student card can access University of Technology, Sydney (UTS) library for free 10 times per year or paying $50 per year to join CAUL scheme to borrow books and use the UTS library as often as students like. The UTS Blake library is located near Chinatown: corner Quay Street & Ultimo Road, Haymarket. Phone: 02 9514 3666.

Contact Details below for any student enquiries:

CSU Study Centre Darlinghurst Library

Renee Holman

Library Manager

Residential school

You are not required to attend a residential school for this subject.

Your workload in this subject

Each week will require you to devote 9 – 11 hours studying this subject – obviously some weeks may require more time than others depending on how you work. The following is provided as a guide for your information:

Review of required readings, topic notes and powerpoint presentations3.0 hours
Completion and review of tutorial exercises2.5 hours
Preparation of assessment items2.5 hours
Attending weekly lectures and tutorials3 hours

Assessment Items

Item numberTitleTypeValueDue date*Return date**
1The role of an AISAssignment10%20-Mar-201710-Apr-2017
2System Documentation and BIAssignment30%01-May-201722-May-2017
3Final ExamExam60%To be Advised.

* due date is the last date for assessment items to be received at the University

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