Accounting Information Systems 201

BACHELOR OF COMMERCE IN
ACCOUNTING

ACCOUNTING INFORMATION SYSTEMS 201

MODULE OUTLINE

Copyright © 2024
REGENT BUSINESS SCHOOL
All rights reserved; no part of this book may be reproduced in any form or by any means, including
photocopying machines, without the written permission of the publisher.

BACHELOR OF COMMERCE IN ACCOUNTING

 Accounting Information Systems 201

Table of Contents

1. Welcome and introduction 2

2. Aims of the Module 2

3. Module Structure: 4

4. Prescribed And Recommended Reading 6

5. Learning approach 6

6. Module Outcomes: 7

7. Module Assessment Structure: 8

8. Module Pacer 10

9. Administrative matters 18

BACHELOR OF COMMERCE IN ACCOUNTING 1

 Accounting Information Systems 201

1. Welcome and introduction

Welcome to Accounting Information Systems 201!

This module is not just another course, but an essential part of the Bachelor of Commerce in
Accounting program. It is designed to equip you with the critical Accounting Information
Systems skills required to excel in the modern accounting profession.

Accounting Information Systems 201 focuses on enhancing your ability to effectively use
Accounting digital tools and technologies to manage, analyse, and communicate financial
information. In today's fast-paced and technologically driven business environment,
proficiency in accounting information systems is vital for accountants to perform their roles
efficiently and effectively.

Throughout this module, you will engage with various digital tools and platforms, learn best
practices for data management, and develop data analysis and visualisation skills. The
knowledge and skills you acquire will help you in your academic journey and prepare you for
the professional world, where digital competence is increasingly important.

We encourage you to participate actively in all activities, discussions, and assessments. This
interactive approach will not only enhance your learning experience but also ensure you gain
practical skills to apply in real-world accounting scenarios.

We are excited to have you in this module and look forward to supporting you in achieving
your learning goals. Let's embark on this educational journey together and maximise its
opportunities.

Welcome to Accounting Information Systems 201! Let's get started.

2. Aims of the Module

The primary aim of the Accounting Information Systems 102 module is to provide students
with the necessary Accounting information systems skills to succeed in the accounting
profession. The module is designed to develop competencies in data analysis, digital
communication, and information management.

BACHELOR OF COMMERCE IN ACCOUNTING 2

 Accounting Information Systems 201

Below are the specific aims of the module:

1. Develop Data Analysis Skills:
o Objective: Equip students with the ability to analyse large datasets and extract
meaningful insights for decision-making in accounting.
o Key Outcomes: Students will learn to use data analytics tools and techniques to
interpret and draw conclusions from financial data.
2. Enhance Digital Communication:
o Objective: Enable students to communicate effectively in a digital environment using
various digital tools and platforms.
o Key Outcomes: Students will gain proficiency in using digital communication
platforms, preparing digital reports, and presenting financial information clearly and
concisely to stakeholders.
3. Improve Information Management:
o Objective: Teach students how to manage digital information efficiently, ensuring data
security and ethical information handling.
o Key Outcomes: Students will understand data protection principles, implement secure
data management practices, and comply with relevant privacy laws and ethical
standards.
4. Application of Digital Tools:
o Objective: Provide students with hands-on experience using digital tools and
techniques to solve accounting problems.
o Key Outcomes: Students will learn to use accounting software, data visualisation
tools, and other digital technologies to enhance their accounting practices.
5. Preparation for the Digital Age:
o Objective: Prepare students for the digital transformation in the accounting profession,
emphasising the importance of staying updated with emerging technologies and
trends.
o Key Outcomes: Students will explore the impact of emerging technologies such as
AI, blockchain, and data analytics on the accounting profession and learn how to
leverage these technologies to improve efficiency and accuracy in accounting tasks.

By the end of the module, students should be able to apply digital tools and techniques to
solve accounting problems, communicate effectively with stakeholders, and manage
information securely and ethically. The module aims to prepare students for the digital age of
accounting, where technology plays an increasingly important role in the profession.

BACHELOR OF COMMERCE IN ACCOUNTING 3

 Accounting Information Systems 201

3. Module Structure:

Module Structure:
Week 1: Introduction to Business Investment
• Overview: Overview of business investment and return on investment.
• Key Topics:
o Understanding business investments
o Types of returns: profits and dividends
o Profitability and financial position
o Users of accounting information

Week 2: Information System Concepts

• Overview: Role of information systems in business.
• Key Topics:
o Definitions and components of information systems
o Importance of management information systems (MIS)

Week 3: Computer Software

• Overview: Understanding system software and application software.
• Key Topics:
o Functions of an operating system
o Utility programs and their functions
o Character-based vs. graphical user interface operating systems

BACHELOR OF COMMERCE IN ACCOUNTING 4

 Accounting Information Systems 201

Week 4: Computer Hardware Concepts

• Overview: Critical components of a computer system.
• Key Topics:
o CPU and memory functions
o Input and output devices
o Storage devices: hard drives and SSDs
o Single vs. parallel processing

Week 5: Data Control and Privacy Strategies

• Overview: Importance of access control and data privacy.
• Key Topics:
o Data classification and access management
o Consequences of inadequate access controls
o Role-based access control
o Managing data-in-transit and interface security

Week 6: Understanding Data Sources and Security

• Overview: Identifying and securing different types of data.
• Key Topics:
o Financial vs. non-financial data
o Structured vs. unstructured data
o Data structures and models in accounting information systems
o Security measures for data protection

BACHELOR OF COMMERCE IN ACCOUNTING 5

 Accounting Information Systems 201

4. Prescribed And Recommended Reading

Recommended Reading
Accounting Information Systems" by Romney, Marshall B. and Steinbart, Paul J.

5. Learning approach

Learning Approach: This module adopts a blended learning approach, combining traditional
face-to-face instruction with online and practical learning activities. This approach ensures a
comprehensive understanding of the theoretical concepts while providing hands-on
experience and real-world applications.

Key Components:
1. Face-to-Face Instruction:
o Lectures: Delivered by experienced instructors to introduce and explain key concepts.
o Interactive Q&A Sessions: Opportunities for students to ask questions and engage
in discussions to clarify doubts and enhance understanding.
2. Online Learning:
o Reading Assignments: Provided through an online platform for pre-class preparation.
o Video Tutorials: Accessible online for visual and auditory learners, explaining complex
topics.
o Discussion Forums: Platforms for students to discuss topics, share ideas, and
collaborate on assignments.
3. Practical Learning Activities:
o Group Projects: Collaborative projects to develop teamwork and problem-solving
skills.
o Case Studies: Real-world scenarios for students to analyse and propose solutions.
4. Assessment Methods:
o Quizzes and Tests: To evaluate understanding of critical concepts and retention of
information.
o Assignments and Reports: To assess the ability to apply theoretical knowledge to
practical situations.
o Presentations: To develop communication skills and clearly explain complex topics.
o Participation: Participation in discussions, workshops, and group activities is
encouraged and assessed.

BACHELOR OF COMMERCE IN ACCOUNTING 6

 Accounting Information Systems 201

Learning Objectives:
• Knowledge Acquisition: Ensure a thorough understanding of core concepts and
theories.
• Skill Development: Develop practical skills necessary for real-world applications.
• Critical Thinking: Enhance the ability to analyse, evaluate, and synthesise information.
• Collaboration: Foster teamwork and collaborative problem-solving abilities.
• Communication: Improve the ability to convey information clearly and effectively in
written and oral forms.

6. Module Outcomes:

Upon completion of this module, students will be able to:

1. Understand Business Investments:
o Outcome: Explain the fundamental concepts of business investment and the types of
returns.
o Evidence: Successful completion of quizzes and participation in discussions on
business investments.
2. Identify and Analyse Users of Accounting Information:
o Outcome: Identify various users of accounting information and understand their
information requirements.
o Evidence: Case study analysis and written assignments on users of accounting
information.
3. Comprehend Information Systems Concepts:
o Outcome: Describe the role and components of information systems in business.
o Evidence: Research assignment on management information systems (MIS) and
practical exercises.
4. Distinguish Between Different Types of Software:
o Outcome: Differentiate between system software and application software and their
functions.
o Evidence: Completion of software comparison charts and quizzes on software
functions.
5. Understand Computer Hardware Components:
o Outcome: Explain the functions of crucial computer hardware components, including
CPU, memory, input/output devices, and storage.
o Evidence: Lab reports and group project presentations on building a computer
system.

BACHELOR OF COMMERCE IN ACCOUNTING 7

 Accounting Information Systems 201

6. Implement Data Control and Privacy Strategies:

o Outcome: Apply data classification and access management techniques to ensure
data security and privacy.
o Evidence: Workshop participation and case study analysis reports on data breaches
and access control implementation.
7. Manage and Secure Data Sources:
o Outcome: Identify different data types (financial and non-financial) and apply
appropriate security measures.
o Evidence: Data analysis exercise reports and group discussions on data security
strategies.
8. Apply Critical Thinking to Real-World Scenarios:
o Outcome: Using critical thinking skills, analyse and propose solutions to real-world
business and accounting problems.
o Evidence: Case study analysis, group projects, and presentations on practical
scenarios.
9. Enhance Collaboration and Communication Skills:
o Outcome: Develop effective teamwork and communication skills through collaborative
projects and presentations.
o Evidence: Participation in group projects, presentations, and feedback on
communication effectiveness.
10. Adapt to Technological Changes:
o Outcome: Stay informed about the latest technological advancements in information
systems and their impact on business.
o Evidence: Research assignments and discussions on current trends and future
directions in information systems.

7. Module Assessment Structure:

This module has two formative assessment opportunities: a test and an assignment. Students
are required to write/submit both of these assessments during the semester. A final exam
(summative assessment) will be written at the end of the semester.

Should a student not write/submit the original assessment due to serious illness, there will be
an aegrotat assessment (sick assessment) after the original assessment date. There are no
alternative or additional assessment opportunities available.

BACHELOR OF COMMERCE IN ACCOUNTING 8

 Accounting Information Systems 201

Students need to apply with supporting proof in the form of a completed doctor’s or death
certificate. The evidence must be submitted to qualify for the aegrotat/sick assessment. This
application and proof must be submitted before the aegrotat/sick assessment date. All online
applications and submitted documents will be audited, and if found fraudulent, the student will
be sent for disciplinary action and may be expelled. No affidavits will be accepted.

The assessment opportunities are guidelines to test that you understand the topics taught during
the semester. The scope and weighting of the assessments can be found in the table below.
Further information will be provided on Moodle before the evaluation.

You are responsible for keeping track of submission deadlines and relevant information about
assignments and activities.

Formatives MCQ Test Assignment

Weighting 20% 20%
Duration 90 mins
Write/ submit after After week 5 After week 10
Learning Units covered LU 1-3 LU ALL

Summative Examination
Weighting 60%
Duration 3 hours
Total marks 100
Learning Units covered All

BACHELOR OF COMMERCE IN ACCOUNTING 9

 Accounting Information Systems 201

8. Module Pacer

8.1 Overview of the module (weekly program):

Week Learning Unit & Topic Material Competencies Addressed

• Decomposition of problem into smaller sub-problems.

• Find patterns (similarities, shared characteristics) among the sub-problems.
Introduction to Business
1-2 Unit 1 content • Determine relevant characteristics and discard irrelevant characteristics.
Investment
• Write a basic algorithm to solve a problem using any programming language.
• Evaluate the appropriateness of a presented algorithm to solve a problem.

• Use processes of inspection, extraction, transformation, loading (ETL) and

modeling data.
• Use data analytic software tools to analyze data.
3-4 Information System Concepts Unit 2 content
• Data inspection.
• Data extraction and loading.
• Data transformation.

• Data modeling.
5-6 Computer Software Unit 3 content • Data relationships.
• Outline the benefits and risks associated with the automation of processes.

7-8 Computer Hardware Concepts Unit 4 content • W4.b: Identify processes that lend themselves to automation.

BACHELOR OF COMMERCE IN ACCOUNTING 10

Accounting Information Systems 201

Week Learning Unit & Topic Material Competencies Addressed

• Evaluate the need for cognitive computing systems in the automation

process.
• Build a command that automates a process

• Apply word processing software skills in a manner relevant to an

accounting/business context.
Data Control and Privacy
9-10 Unit 5 content • Use presentation software in an accounting/business context.
Strategies
• Use spreadsheet software in an accounting/business context.
• Use accounting software to create and view financial transactions.

• Communicate and collaborate with others using a wide range of digital

devices, technologies, and platforms.
Understanding Data Sources
11-12 Unit 6 content • Apply visualisation techniques and tools to develop simple dashboards.
and Security
• Secure and safeguard information technology resources such as network,
email, IT infrastructure, laptops, and mobile devices.

BACHELOR OF COMMERCE IN ACCOUNTING 11

 Accounting Information Systems 201

Detailed Weekly Breakdown

Week 1-2: Introduction to Business Investment

• Topics Covered:
o Understanding business investments
o Types of returns: profits and dividends
o Profitability and financial position
o Users of accounting information
• Activities:
o Reading Unit 1 content
o Group discussion on types of returns
o Case study analysis on business investments
• Assessment:
o Quiz on critical terms and concepts
o Participation in group discussion

Week 3-4: Information System Concepts

• Topics Covered:
o Definitions and components of information systems
o Importance of management information systems (MIS)
• Activities:
o Lecture and interactive Q&A
o Practical exercise on identifying components of information systems
o Research assignment on the role of MIS in business
• Assessment:
o Written assignment on the importance of MIS
o Practical exercise completion

Week 5-6: Computer Software

• Topics Covered:
o Functions of an operating system
o Utility programs and their functions
o Character-based vs. graphical user interface operating systems
• Activities:
o Software demonstration
o Comparison chart creation for different types of software
• Assessment:

BACHELOR OF COMMERCE IN ACCOUNTING 12

 Accounting Information Systems 201

o Quiz on software types and functions

o Software comparison chart submission

Week 7-8: Computer Hardware Concepts

• Topics Covered:
o CPU and memory functions
o Input and output devices
o Storage devices: hard drives and SSDs
o Single vs. parallel processing
• Activities:
o Hands-on lab session on computer hardware
o Group project on building a computer system
• Assessment:
o Lab report submission
o Group project presentation

Week 9-10: Data Control and Privacy Strategies

• Topics Covered:
o Data classification and access management
o Consequences of inadequate access controls
o Role-based access control
o Managing data-in-transit and interface security
• Activities:
o Case studies on data breaches
o Workshop on implementing access controls
• Assessment:
o Case study analysis report
o Workshop participation and feedback

Week 11-12: Understanding Data Sources and Security

• Topics Covered:
o Financial vs. non-financial data
o Structured vs. unstructured data
o Data structures and models in accounting information systems
o Security measures for data protection
• Activities:
o Data analysis exercises

BACHELOR OF COMMERCE IN ACCOUNTING 13

 Accounting Information Systems 201

o Group discussion on data security strategies

• Assessment:
o Data analysis exercise report
o Group discussion summary and reflection

BACHELOR OF COMMERCE IN ACCOUNTING 14

 Accounting Information Systems 201

8.2 Detailed Learning Unit Breakdown

Learning Unit &

Week Overview Key Topics Activities Assessment
Topic

1-2 Introduction to Overview of business - Understanding business - Reading Unit 1 content - Quiz on key terms
Business Investment investment and return on investments - Group discussion on types and concepts
investment. - Types of returns: profits of returns - Participation in group
and dividends - Case study analysis on discussion
- Profitability and financial business investments
position
- Users of accounting
information

3-4 Information System Role of information - Definitions and components - Lecture and interactive Q&A - Written assignment
Concepts systems in business. of information systems - Practical exercise on on the importance of
- Importance of management identifying components of MIS
information systems (MIS) information systems - Practical exercise
- Research assignment on completion
the role of MIS in business

5-6 Computer Software Understanding system - Functions of an operating - Software demonstration - Quiz on software
software and application system - Comparison chart creation types and functions
software. - Utility programs and their for different types of software - Software comparison
functions chart submission

BACHELOR OF COMMERCE IN ACCOUNTING 15

Accounting Information Systems 201

Learning Unit &

Week Overview Key Topics Activities Assessment
Topic

- Character-based vs.
graphical user interface
operating systems

7-8 Computer Hardware Critical components of a - CPU and memory functions - Hands-on lab session on - Lab report
Concepts computer system. - Input and output devices computer hardware submission
- Storage devices: hard - Group project on building a - Group project
drives and SSDs computer system presentation
- Single vs. parallel
processing

9-10 Data Control and Importance of access - Data classification and - Case studies on data - Case study analysis
Privacy Strategies control and data privacy. access management breaches report
- Consequences of - Workshop on implementing - Workshop
inadequate access controls access controls participation and
- Role-based access control feedback
- Managing data-in-transit
and interface security

11-12 Understanding Data Identifying and securing - Financial vs. non-financial - Data analysis exercises - Data analysis
Sources and different types of data. data - Group discussion on data exercise report
Security - Structured vs. unstructured security strategies
data

BACHELOR OF COMMERCE IN ACCOUNTING 16

Accounting Information Systems 201

Learning Unit &

Week Overview Key Topics Activities Assessment
Topic

- Data structures and models - Group discussion

in accounting information summary and
systems reflection
- Security measures for data
protection

BACHELOR OF COMMERCE IN ACCOUNTING 17

 Accounting Information Systems 201

9. Administrative matters
While academic matters should be referred to your lecturer (details below), administrative
issues must be referred to the appropriate Regent Business School administrator.

Lecturer and contact details:

Bryson Pather, [email protected]

When raising an academic query, it is important to give your student number, state your query,
and, if necessary, refer to the relevant unit, study guide, or textbook page. On weekdays, we
will endeavour to respond to your email queries within 48 hours.

Finally, we trust that you will find this module interesting and insightful. We will do our best to
assist your studies and urge you to be committed from the start and engage fully in all the
learning opportunities provided. Success occurs when opportunity meets preparation!

All the best with your studies!

Bryson Pather

BACHELOR OF COMMERCE IN ACCOUNTING 18