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Course Syllabus in Accy 59

(Accounting Systems Design and Analysis)

Prepared by:

Raymond S. Pacaldo, CPA, MSA


Instructor

Reviewed by:

Violeto D. Ayuban, CPA, MBA


Chairperson, Accountancy Department

Approved by:

Teresita F. Pepito, Ph. D.


Dean, College of Business and Management

August 2018
Course Number : ACCY 59
Course Title : ACCOUNTING SYSTEMS DESIGN AND ANALYSIS
Course Credit : 3 units (3 hours per week)
Pre-requisite : FUNDAMENTALS OF PROGRAMMING

Course This course is designed to provided Accountancy students with an overview of systems analysis and design concepts, methodologies, techniques and tools. The
Description course starts with a discussion of the general system concepts, management’s use of information transaction processing, accountant’s functions with respect to IT,
databases and resources, events and agents (REA), enterprise resource planning systems and electronic commerce systems. It then proceeds to a discussion of
the systems development environment, system development life cycle, system tools and documentation techniques, system planning, systems analysis, system
design tasks, user interface design, data design and system architecture; system implementation and maintenance and accounting system design issues.
At the end of the course, the students must possess critical thinking skills related to systems planning, analysis and design which is evidenced by an actual design of new and
evaluation of an existing accounting system. They must be able to apply the concepts in accounting system design and analysis, and gain competencies to support the following
goals and aspirations of the College of Business and Management, specifically the Accountancy Department in consonance with that of Central Mindanao University as well as
international sustainable development, national and regional government goals and agenda:
Sustainable Development Goals
(1) No Poverty. End extreme poverty in all forms by 2030. CMU Vision, Mission, Quality Policy and Core Values
(2) Zero Hunger. End hunger achieve food security and improved nutrition and promote
C sustainable agriculture. Vision
(3) Good Health and Well-being. Ensure healthy lives and promote well-being for all at all ages. A leading ASEAN university actively committed to the total
O (4) Quality Education. Ensure inclusive and equitable quality education and promote lifelong development of people for a globally sustainable environment and a
learning opportunities for all. humane society.
U (5) Gender Equality. Achieve gender equality and empower all women and girls.
(6) Clean Water and Sanitation. Ensure availability and sustainable management of water and Mission
R sanitation for all. To advance the frontier of knowledge through internationalization of
(7) Affordable and Clean Energy. Ensure access to affordable, reliable, sustainable and education and equitable access to quality instruction, research,
S modern energy for all. extension and production for economic prosperity, moral integrity,
(8) Decent Work and Economic Growth. Promote sustained, inclusive and sustainable social and cultural sensitivity and environmental consciousness.
E economic growth, full and productive employment and decent work for all.

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(9) Industry, Innovation and Infrastructure. Build resilient infrastructure, promote inclusive and
sustainable industrialization and foster innovation. Quality Policy
(10) Reduced Inequalities. Reduce inequality within and among countries. Working towards total customer satisfaction for nation building and
G (11) Sustainable Cities and Communities. Make cities and human settlements inclusive, safe, global competitiveness, Central Mindanao University commits to
resilient and sustainable. provide quality services in instruction, research, extension, and
O (12) Responsible Consumption and Production. Ensure sustainable consumption and production through continual improvement of quality management
production patterns. system processes.
A (13) Climate Action. Take urgent action to combat climate change and its impacts
(14) Life Below Water. Conserve and sustainably use the oceans, seas and marine resources Core Values
L for sustainable development C – Commitment to Excellence and Service
(15) Life on Land. Protect, restore and promote sustainable use of terrestrial ecosystems, M – Moral Integrity
S sustainably manage forests, combat desertification, and halt and reverse land degradation U – Unity in Diversity
and halt biodiversity loss
(16) Peace, Justice and Strong Institutions. Promote peaceful and inclusive societies for
sustainable development, provide access to justice for all and build effective, accountable
and inclusive institutions at all levels
(17) Partnerships for the Goals. Strengthen the means of implementation and revitalize the
global partnership for sustainable development
College of Business and Management Goals Accountancy Department Objectives
 To train prospective CPAs and Executives who can effectively carry out programs and generate Primary objective:
effective services in the field of Accounting, business and in Industry who are imbued with the To produce competent and ethical professional accountants capable of
right attitudes, knowledge and skills essential for personal and social fulfillment, as well as the making a positive contribution over their lifetimes to the profession and
attainment of national goals; society to which they work.
 To contribute to educational theory and practice through research activities; Secondary objectives:
 To provide training for office executives, office managers, secretaries and clerical workers. 1. Prepare the students to pass the CPA licensure examination.
2. Prepare the students for employment in commerce and industry,
public practice, government and education sector.

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COURSE LEARNING OUTCOMES:

Upon completion of the course, the students must be able to:

A. Cognitive
1. Describe the relationship between business, management and information processes.
2. Identify reasons for changing the nature of accounting and how the use of information technology (IT) can enable such change.
3. Describe IT risks, control and governance.
4. Describe a business process and identify the business processes of an organization.
5. Understand the key steps in analyzing, designing, implementing and maintaining information technology (IT) applications.
6. Describe the trends and developments in Information Technology and understand their impact to business organization.
7. Explain systems analysis and design
8. Explain project management concepts

B. Psychomotor
1. Identify businesses experiencing a problem on IT control and governance and business processes and make recommendations on how to avoid and solve it.
2. Design an accounting system for the student organizations in Central Mindanao University.
3. Perform systems analysis for the accounting system for an actual business and make suggestions for improvement.

C. Affective
1. Share insights on how IT supports business requirements in today’s intensely competitive environment.
2. Reflect on the importance of planning, implementing, and managing an effective accounting system.

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DETAILED COURSE OUTLINE:
TEACHING ASSESSMENT OF RESOURCE
DESIRED LEARNING LEARNING LEARNING MATERIALS
COURSE CONTENTS TIMETABLE REFERENCES
OBJECTIVES (DLO) ACTIVITIES OUTCOMES (LCD, Charts,
(TLA) (ALO) etc.)
At the end of the session, students
must be able to:
 Conform to the course Classroom policies and introduction to Week 1 Discussion, open- Reflection paper on Laptop, LCD Refer to list.
requirements and abide with the course. forum (sharing of their realization from projector,
classroom policies to maximize Discussion of the course syllabus. expectations) initial discussion, board, syllabus,
learning. participation reference texts
At the end of the session, students Overview of information systems Lecture and Class participation, Laptop, LCD
must be able to: (IS), information technology (IT) and Weeks 1 discussion, peer- results on activity, projector, Refer to list.
 Define what is information accounting system design and teaching activity, quiz on topic board, material
systems (IS), information analysis (ASDA) exercises, discussion for activity
technology (IT) and accounting on contemporary
systems design and analysis issues
(ASDA)
 Describe the importance of
information in business
 Understand the information
flow in a business environment
 Illustrate how data is
transformed into information
 Enumerate the parts of the
systems development life cycle
 Cite and explain the roles of
accountant in the information

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TEACHING ASSESSMENT OF RESOURCE
DESIRED LEARNING LEARNING LEARNING MATERIALS
COURSE CONTENTS TIMETABLE REFERENCES
OBJECTIVES (DLO) ACTIVITIES OUTCOMES (LCD, Charts,
(TLA) (ALO) etc.)
system
At the end of the session, students IT Risks, Control and Governance Discussion, cases, presentation, Laptop, LCD Refer to list.
must be able to: Week 2 brainstorming activity, class participation, projector,
 Understand IT Risks mini-cases, quiz on topic board, activity
 Explain how IT Risks can be simulations, discussion materials
controlled through internal on contemporary
control frameworks and issues
standards
 Describe and explain sources of
IT Governance
 Enumerate the types of IT
controls and how to apply them
At the end of the session, students Transaction Processing Cycles Discussion, activity, Quiz on topic, Laptop, LCD Refer to list.
must be able to: Week 3 - 4 exercises, mini-cases, activity-based projector,
 Illustrate the flow and enumerate simulations, problem cases, presentation, board, case
the types of transactions within solving, discussion on class participation, and exercise
the revenue cycle. contemporary issues results on exercises, materials,
 Illustrate the flow and enumerate problems solved problems
the types of transactions within
the expenditure cycle.
 Illustrate the flow and enumerate
the types of transactions within
the conversion cycle.
 Illustrate the flow and enumerate
the types of transactions within

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TEACHING ASSESSMENT OF RESOURCE
DESIRED LEARNING LEARNING LEARNING MATERIALS
COURSE CONTENTS TIMETABLE REFERENCES
OBJECTIVES (DLO) ACTIVITIES OUTCOMES (LCD, Charts,
(TLA) (ALO) etc.)
the payroll cycle.
 Illustrate the flow and enumerate
the types of transactions within
the general ledger and financial
reporting cycle.
At the end of the session, students Information Systems Acquisition, Week 5 - 6 Discussion, field Quiz, case, Laptop, LCD
must be able to: Development and Implementation activity, exercises, presentation, class projector,
 Describe a business case mini-cases, discussion participation, board, case
development on contemporary synthesis, results on and exercise
 Enumerate project issues exercises, answer to materials
management practices cases
 Explain the process of doing
project reviews
 Illustrate how to develop
project controls
 Describe information systems
implementation and migration
At the end of the session, students IT Trends and Developments Week 7 - 8 Discussion, field Quiz, case, Laptop, LCD
must be able to: activity, exercises, presentation, class projector,
 Discuss the importance of mini-cases, discussion participation, board, case
Social media and how its on contemporary synthesis, results on and exercise
applications help businesses issues exercises, answer to materials
 Recognize what is cloud cases
computing and how it is being
applied in business processes

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TEACHING ASSESSMENT OF RESOURCE
DESIRED LEARNING LEARNING LEARNING MATERIALS
COURSE CONTENTS TIMETABLE REFERENCES
OBJECTIVES (DLO) ACTIVITIES OUTCOMES (LCD, Charts,
(TLA) (ALO) etc.)
 Illustrate what is Internet of
things and big data and its
usage in information gathering
and processing.
 Describe cybersecurity and its
importance
MIDTERM EXAMINATION Week 9
At the end of the session, students Systems Planning – Part I Discussion, field Quiz, case, Laptop, LCD Refer to list.
must be able to: Week 10 activity, exercises, presentation, class projector,
 Describe the strategic planning mini-cases, discussion participation, board, case
process and why is it important on contemporary synthesis, results on and exercise
 List reasons for systems projects issues exercises, answer to materials
and factors that affect such cases
projects
 Describe systems requests and
the role of the systems review
committee.
CMU PALARO Week 11
At the end of the session, students Systems Planning Part II Discussion, activity, Quiz, activity, Laptop, LCD Refer to list.
must be able to: Week 12 exercises, discussion presentation, class projector,
 Define operational, technical, on contemporary participation, board, exercise
economic and schedule issues synthesis, results on materials,
feasibility exercises workshop
 Describe the steps at the end- materials
product of a preliminary

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TEACHING ASSESSMENT OF RESOURCE
DESIRED LEARNING LEARNING LEARNING MATERIALS
COURSE CONTENTS TIMETABLE REFERENCES
OBJECTIVES (DLO) ACTIVITIES OUTCOMES (LCD, Charts,
(TLA) (ALO) etc.)
investigation
 Explain project planning,
scheduling, monitoring and
reporting
 Describe project management
software and its usage
 Discuss the importance of
project risk management and
why projects sometimes fail
At the end of the session, students Systems Analysis Week 13 - Discussion, activity, Quiz, activity, Laptop, LCD Refer to list.
must be able to: 14 exercises, discussion presentation, class projector,
 Describe systems analysis on contemporary participation, board, exercise
phase activities issues synthesis, results on materials,
 Enumerate requirements exercises workshop
modeling techniques and team- materials
based methods useful in
documenting new system
 Use fact-finding techniques,
including interviews,
documentation review,
observation, questionnaires,
sampling and research.
 Describe data and process
modeling concepts and tools,
including data flow diagrams, a

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TEACHING ASSESSMENT OF RESOURCE
DESIRED LEARNING LEARNING LEARNING MATERIALS
COURSE CONTENTS TIMETABLE REFERENCES
OBJECTIVES (DLO) ACTIVITIES OUTCOMES (LCD, Charts,
(TLA) (ALO) etc.)
data dictionary and process
descriptions
 Draw data flow diagrams in a
sequence, from general to
specific
 Define object modeling terms
and concepts, including objects
attributes, methods, messages,
classes and instances
 Draw an object relationship
diagram
At the end of the session, students System Design, Implementation, Week 15 - Discussion, activity, Quiz, activity, Laptop, LCD Refer to list.
must be able to: Support and Security 16 exercises, discussion presentation, class projector,
 Explain the concept of user on contemporary participation, board, exercise
interface and human-computer issues synthesis, results on materials,
interaction, including basic exercises workshop
principles of user-centered materials
design
 Describe file-oriented systems,
data design terminology, data
relationships, normalization, data
warehousing and data mining
 Identify and describe
components of a system
architecture

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TEACHING ASSESSMENT OF RESOURCE
DESIRED LEARNING LEARNING LEARNING MATERIALS
COURSE CONTENTS TIMETABLE REFERENCES
OBJECTIVES (DLO) ACTIVITIES OUTCOMES (LCD, Charts,
(TLA) (ALO) etc.)
 Discuss the importance of
managing systems
implementation
 Explain and enumerate
examples of systems support
and security
FINAL EXAMINATIONS Week 17
REMOVAL WEEK Week 18

REFERENCES:
1. Hall, James. Accounting Information Systems, 7th Edition, South-Western Cengage Learning
2. Shelly, Gary B. and Rosenblatt Harry J. Systems Analysis and Design, 9th Edition, Course Technology Cengage Learning

GRADING SYSTEM:
Course outputs 50%
Term Exam 20%
Class Performance (Quizzes, Reporting, Assignment, Participation, etc.) 30%
Total 100%

Grading system specifics:


 Term exams are rated zero-based, computed as (score ÷ items) x 100%. Coverage is comprehensive, thus from the start of the semester until the last topic discussed prior
to the examination week. Special exams shall be given only on reasonable cases.
 Quizzes are zero-based, computed as (score ÷ items) x 100%. Types vary from mini-cases, situational, topical essays, computational, etc. Special quizzes shall be given
only on reasonable cases such as death of family member, communicable illness, serious family circumstances, and the like.
 The following rubric rating scale applies to written outputs such as essays, all synthesis and group articles/cases:

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Knowledge and understanding 30%
Presentation, organization and command of language 30%
Reflection and analysis 40%
Total 100%
 Individual and group presentations shall be rated based on the following:
Knowledge and mastery of the topic 30%
Presentation, organization and command of language 30%
Presentation aid and other paraphernalia 30%
Posture and orderliness of working area 10%
Total 100%
 Group participation shall be based on the student’s average on peer-rated activities.
 There is no point for attendance but the student’s rating for class participation shall automatically diminish by 1% for every absent. A student who incurred absences equivalent
to twenty percent (20%) of total meetings prior to Midterm examination week shall automatically be dropped from the course, while those who incurred the maximum allowed
absences after Midterm examinations shall be given a grade of 5.0. Request for excused absences (form available at the college secretary’s office) must be presented upon
reporting back to class.

REQUIREMENTS:
1. Design of the accounting system for the student organization in Central Mindanao University which is to be submitted after the midterm examination.
2. Documentation and analysis of the accounting system of an actual business located in Bukidnon to be submitted at the final term.
3. Written report for a business case experiencing a problem with IT control and governance and accounting system design. Written reports must follow the following format.
 It must be written in an article form.
 Title must not exceed ten words including articles, centered and in bold letters. Title must describe the article but not written in complete sentence.
 Subtitles may be used for emphasis and must be typed in bold letters, vested left.
 Times new roman or Arial font #12
 1.5 spacing, 1” margin on all sides
 References must be appropriately cited using APA format.
4. Powerpoint presentations prepared must not exceed thirty slides including title and thank you slides, minimum font size is 30, with no paragraph. Other presentation media
(multimedia, emaze, prezi, infographics, etc.) may be used but subject to the same rules. Presentations shall be delivered at a maximum of ten minutes for individuals and
forty-five minutes for groups inclusive of introduction and closing statements, unless otherwise stated.

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5. Syntheses shall be submitted at the end of each term. It must be hand written in a one-half sheet of yellow paper, maximum of one hundred words, in paragraph form and
following proper margins. Points shall be deducted for every word in excess of the word limit, inappropriate formatting, and illegible writings.

EXPECTATIONS FROM STUDENTS:


 Come to every class prepared.  Respect his/her classmates’ opinions.
 Take all examinations on scheduled date.  Come to class on time.
 Submit requirements on time.  Monitor his/her own absences, tardiness, requirements submission, and
 Read assigned topics prior to class. missed exams.
 Attend all sessions.  Inquire from his/her classmates about the topic discussed and assignments
 Participate actively in discussions. given during his/her absence.
 Maintain proper composure.  Attend the class in uniform or business attire, whether conventional or
 Observe proper dress code and classroom decorum. millennial style.
 Observe cleanliness in the classroom.

POLICY ON CHEATING:
All students are expected to be academically honest. Cheating, lying and other form of unethical behavior will not be tolerated. Any student found guilty of cheating or plagiarism in
submitted course requirements will be rated 5.0 in the specific requirement or quiz in the first offense and 5.0 in the course for the second offense. Plagiarism refers to the use of
books, notes or other intellectual property without giving proper attribution to its author or representing the work of another person as one’s own. Cheating refers to securing help in
a test; copying tests, assignments, reports, article or technical paper; collaborating with other students during an examination or in preparing academic work; signing another student’s
name on an attendance sheet; or otherwise practicing scholastic dishonesty.

Student’s Conforme:

I have read the course syllabus and understand that I have to comply with the requirements of the course and expectations from me as a student of Accy 59 – Accounting System
Design and Analysis for the First Semester of SY 2018-2019. I am fully aware of the consequences of non-compliance with the aforementioned requirements and expectations.

______________________________
Student’s signature over printed name
_____________________

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Date

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