De La Salle

University
COLLEGE
COURSE CODE
FACULTY

CLASS DAYS
AND CLASS
TIME

: RVRCOB
: MODMIT1
: Mr. Jonathan David A.
Balagot
Mr. Rizaldy S. Menor
Mr. Florenz C. Tugas

DEPARTMENT
CREDIT
TYPE OF
COURSE

: Accountancy
: Three (3) units
: Major Subject

ROOM

COURSE DESCRIPTION:
This course (MODMIT1 or Fundamentals of IT and Systems Development) is designed to
provide Accountancy students with basic knowledge of systems development which specifically
covers planning, analysis, design, and implementation. This course begins with an integration of
previously learned information technology (IT) concepts starting from data and information
concepts to networks and electronic commerce. It then proceeds to an in-depth discussion of
issues in systems development highlighting systems strategy, project initiation, in-house
systems development, commercial packages, and maintenance and support. In the light of
creating and adding value to business organization by assessing the current system and looking
for opportunities for improvement, this course also aims to develop students to become
competent systems analysts.
LEARNING OUTCOMES:
UNIVERSITY EXPECTED
LASALLIAN GRADUATE
ATTRIBUTES (ELGA)

LEARNING OUTCOMES
On completion of the course, the student is
expected to be able to do the following:

A.

Critical and creative thinker

LO1: Evaluate key technology issues and trends

that impact organizations and individuals in terms
of systems development.

B.

Effective communicator

LO2: Prepare system analysis reports by applying

documentation tools and techniques and IT and
systems development concepts and frameworks
learned.

C.

Reflective lifelong learner

LO3: Appreciate the significance of applying IT and

systems development concepts and frameworks in
various industries.

FINAL COURSE OUTPUT:

As of evidence of attaining the above learning outcomes, the student is required to do and
submit the following during the indicated dates of the term.
LEARNING OUTCOMES
A.

LO1: Evaluate key technology

issues and trends that impact

REQUIRED OUTPUTS
Complete
proposed
solutions
problems and cases every meeting.
1 of 7

DUE DATE
to

Day 1 to 9

LEARNING OUTCOMES

REQUIRED OUTPUTS

DUE DATE

organizations and individuals

in
terms
of
systems
development.
B.

LO2: Prepare system analysis

reports
by
applying
documentation
tools
and
techniques
and
IT
and
systems
development
concepts and frameworks
learned.

At least one (1) oral report discussing the

solutions to the problems and cases
during the term.

Day 1 to 9

C.

LO3:
Appreciate
the
significance of applying IT and
systems
development
concepts and frameworks in
various industries.

One (1) reflection paper discussing the

issues encountered and insights realized
about IT and systems development
concepts and frameworks learned during
the term, or one (1) group written case
analysis applying the IT and systems
development concepts and frameworks
learned during the term.

Day 11

RUBRIC FOR ASSESSMENT:

Proposed Solutions to Problems and Cases
CRITERIA

EXEMPLARY
96-100

SATISFACTORY
91-95

Solution
content
(50%)

The student
provides
correct
solutions to
problems and
cases.

The student
provides
substantially
correct solutions
to problems and
cases.

Completeness
of solutions
(50%)

The student
prepared
solutions to
all problems
and cases
before
reporting to
class.

The student
prepared
solutions to most
problems and
cases before
reporting to
class.

EXEMPLARY
96-100

SATISFACTOR
Y
91-95
The studentpresenter
communicates
and explains
clearly the

DEVELOPIN
G
86-90
The student
provides partly
correct and
partly
incorrect
solutions to
problems and
cases.
The student
prepared
solutions to
some
problems and
cases before
reporting to
class.

BEGINNIN
G
81-85
The student
provides
mostly
incorrect
solutions to
problems
and cases.

DEVELOPIN
G
86-90
The studentpresenter
communicate
s and
explains

BEGINNING
81-85

RATING

The student
did not
prepare
substantially
solutions to
problems
and cases
before
reporting to
class.
RATING

Oral Report
CRITERIA
Delivery (40%)

The studentpresenter
communicate
s and
explains

2 of 7

The studentpresenter
communicate
s and
explains

RATIN
G

CRITERIA

Presentation
content/solutio
n (30%)

Question and
answer (30%)

EXEMPLARY
96-100
clearly the
solutions to
the problems
or cases, and
generates
interest and
establishes
rapport
among the
audience.
The studentpresenter
presents
correct
solutions to
the problems
or cases by
showing all
relevant
supporting
calculations
or proofs, and
relating these
solutions to
the business
world.
The studentpresenter
provides
correct or
valid answers
to the
questions,
explains
these clearly,
and presents
valid/sensible
arguments to
support/justify
the answers
to the
questions
raised.

SATISFACTOR
Y
91-95
solutions to the
problems or
cases, and
generates some
interest among
the audience.

DEVELOPIN
G
86-90
somewhat
clearly the
solutions to
the problems
or cases, and
generates
little interest
among the
audience.

BEGINNING
81-85

The studentpresenter
presents correct
solutions to the
problems or
cases by
showing certain
supporting
calculations or
proofs, and
somewhat
relating these to
the business
world.

The studentpresenter
presents
partly or
entirely
correct
solutions to
the problems
or cases by
showing
supporting
calculations
or proofs.

The studentpresenter
presents
incorrect
solutions to
the problems
or cases but
corrects the
solutions to
these
problems or
cases.

The studentpresenter
provides correct
or valid answers,
explains these
somewhat
clearly, and
presents some
valid/sensible
arguments to
support/justify
the answers to
the questions
raised.

The studentpresenter
provides
partly or
entirely
correct or
valid/sensible
answers,
explains
these
somewhat
clearly.

The studentpresenter
provides
incorrect or
non-sensible
answers to
the questions
raised but
somehow
provides
partly or
entirely
correct or
valid/sensible
answers
through
follow-up
questions.
RATING

DEVELOPIN
G
86-90
The student
identifies less
interesting but
somewhat
relevant IT
and systems
development
issues.

RATIN
G

vaguely the
solutions to
the problems
or cases, and
does not
generate
interest
among the
audience.

Reflection Paper
CRITERIA

EXEMPLARY
96-100

SATISFACTORY
91-95

Quality of
issues
identified (40%)

The student
identifies
interesting
and relevant
IT and
systems
development
issues.

The student
identifies
somewhat
interesting and
relevant IT and
systems
development
issues.
3 of 7

BEGINNING
81-85
The student
identifies not
interesting
and not
relevant IT
and systems
developmen
t issues.

RATING

CRITERIA
Depth and
quality (60%)

EXEMPLARY
96-100

SATISFACTORY
91-95

The student
provides
valid,
sensible and
logical
reflection of
issues
identified,
and provides
valid,
sensible, and
logical
arguments or
supports.

The student
provides
somewhat valid,
sensible and
logical reflection
of issues
identified, and
provides some
valid, sensible
and logical
arguments or
supports.

DEVELOPIN
G
86-90
The student
provides
somewhat
valid, sensible
and logical
reflection of
issues
identified but
these are not
properly
supported by
valid, sensible
and logical
arguments or
supports.

BEGINNING
81-85

RATING

The student
provides
non-sensible
reflection of
issues
identified.

RATING
Written Case Analysis
CRITERIA
Analysis of
case (80%)

Teamwork
(20%)

EXEMPLARY
96-100
The group
provides valid,
sensible and
logical case
analysis,
presents
feasible
alternatives
and solutions
to the case
problem, and
provides valid,
sensible and
logical
arguments or
supports.

SATISFACTORY
91-95
The group
provides
somewhat valid,
sensible and
logical case
analysis, presents
feasible
alternatives and
solutions to the
case problem,
and provides
some valid,
sensible and
logical arguments
or supports.

The group is
organized and
shows strong
teamwork and
camaraderie
as evidenced
in the written
case analysis.

The group is
organized and
shows teamwork
as evidenced in
the written case
analysis.

DEVELOPING
86-90
The group
provides
somewhat
valid, sensible
and logical
case analysis,
presents
somewhat
feasible
alternatives
and solutions
to the case
problem but
these are not
properly
supported by
valid, sensible
and logical
arguments or
supports.
The group is
somewhat
organized and
shows a hint of
teamwork as
evidenced in
the written
case analysis.

BEGINNING
81-85
The group
provides
non-sensible
case
analysis,
presents
alternatives
and solutions
to the case
problem
which may
not be
feasible or
logical.

RATING

The group is
disorganized
and shows
lack of
teamwork as
evidenced in
the written
case
analysis.
TOTAL

OTHER REQUIREMENTS AND ASSESSMENTS:

Aside from the final output, the student will be assessed at other times during the term by the
following:
Quizzes
Comprehensive exam
4 of 7

Recitation/Class participation
Attendance/Class citizenship
Unit Notes

GRADING SYSTEM:
GRADE POINT
4.0
3.5
3.0
2.5
2.0
1.5
1.0
0.0

DESCRIPTION

PERCENTAGE

Excellent
Superior
Very Good
Good
Satisfactory
Fair
Pass
Fail

97-100
94-96
91-93
87-90
83-86
77-82
70-76
Below 70

The percentage equivalent shall be arrived at as follows:

BASIS
Quiz 1
Quiz 2
Quiz 3
Comprehensive Examination
Class Standing (Assignments, oral report, unit
notes, reflection paper/case analysis,
recitation/class participation, attendance/class
citizenship)
Total

FINAL
GRADE
20%
20%
20%
20%
20%
100%

Course grade requirement is at least 83%.

LEARNING PLAN:
LEARNING
OUTCOMES

UNIT

LO1, LO2,
LO3

LO1, LO2,
LO3

LO1, LO2,

TOPICS
GENERAL IT CONCEPTS
INFORMATION SYSTEMS (IS) IN
PERSPECTIVE
1.1 Introduction to IS in organizations
1.2 Information environment
1.3 Organizational structure
1.4 Evolution of IS models
1.5 Role of the accountant
TECHNOLOGY
2.1 Hardware and software
2.2 Organizing data and information
2.3 Telecommunications, internet,
intranets and extranets

SYSTEMS DOCUMENTATION
3.1 Documentation techniques

5 of 7

WEEK
NO.

NO. OF
HOURS

REF

LEARNING
ACTIVITIES

2.0

Hall (Ch 1)
Stair (Ch 1)

Lecture,
Reporting,
Discussion, and
Exercises

5.0

Stair
(Chs 2,3,4)

Lecture,
Reporting,
Discussion,
Exercises, and
Documentary
film showing

LEARNING
OUTCOMES
LO3

UNIT

TOPICS
3.2 Computer-based accounting
systems

QUIZ 1

LO1, LO2,
LO3

LO1, LO2,
LO3

LO1, LO2,
LO3

LO1, LO2,
LO3

LO1, LO2,
LO3

DATABASE MANAGEMENT
SYSTEMS
4.1 Flat-file versus database
4.2 Elements of database
environment
4.3 Relational database model
4.4 Designing relational databases
4.5 Databases in a distributed
environment
REA APPROACH TO DATABASE
MODELING
5.1 REA approach defined
5.2 Developing an REA model
5.3 Creating an enterprise-wide REA
model
ENTERPRISE RESOURCE
PLANNING (ERP)
6.1 ERP defined
6.2 ERP system configurations
6.3 Data warehousing
6.4 Risks associated with ERP
implementation
6.5 Implications for internal control
and auditing
QUIZ 2
ELECTRONIC COMMERCE
SYSTEMS
7.1 Intra-organizational networks and
EDI
7.2 Internet commerce
7.3 Risks associated with electronic
commerce
7.4 Security, assurance, and trust
7.5 Implications for the accounting
profession
SYSTEMS DEVELOPMENT
MANAGING THE SYSTEMS
DEVELOPMENT LIFE CYCLE (SDLC)
8.1 SDLC defined
8.2 Systems strategy
8.3 Assessing strategic information
needs
8.4 Developing a strategic systems
plan
8.5 Creating an action plan
8.6 Initiating a project
8.7 Systems analysis defined
8.8 Conceptualizing alternative
designs
8.9 Systems evaluation and selection
8.10 Accountants role in managing
the SDLC

6 of 7

WEEK
NO.

NO. OF
HOURS

REF

LEARNING
ACTIVITIES

5.0

Hall (Ch 2)
Romney
(Ch 3)

Lecture,
Reporting,
Discussion, and
Exercises

2.0

4.0

Hall (Ch 9)

Lecture,
Reporting,
Discussion, and
Exercises

4.0

Hall (Ch 10)

Lecture,
Reporting,
Discussion, and
Exercises

1/2

3.0

Hall (Ch 11)

Lecture,
Reporting,
Discussion, and
Exercises

2.0

3.0

Hall (Ch 12)

Lecture,
Reporting,
Discussion, and
Exercises

4.0

Hall (Ch 13)

Lecture,
Reporting,
Discussion, and
Exercises

LEARNING
OUTCOMES
LO1, LO2,
LO3

UNIT
9

TOPICS
QUIZ 3
CONSTRUCT, DELIVER, AND
MAINTAIN SYSTEMS PROJECT
9.1 In-house systems development
9.2 Constructing the system
9.3 Delivering the system
9.4 Commercial packages
9.5 Trends in commercial packages
9.6 Choosing a package

COMPREHENSIVE EXAM
TOTAL HOURS

WEEK
NO.
2

NO. OF
HOURS
2.0

REF

3.0

Hall (Ch 14)

3.0

LEARNING
ACTIVITIES

Lecture,
Reporting,
Discussion,
and Exercises

42.0

REQUIRED TEXT AND REFERENCE MATERIALS:

Required textbook:
Hall, J. A. (2011). Accounting Information Systems. International Edition, Cengage Learning.
References:
1. Stair, R. & Reynolds G. (2008). Fundamentals of Information Systems. 4th Edition,
Cengage Learning.
2. Romney, M. & Steinbart, P.J. (2012). Accounting Information Systems. 12th Edition,
Pearson Prentice Hall.

Auditing and Assurance Committee

May 2013

7 of 7