LEARNING OUTCOMES

De La Salle University
COLLEGE
COURSE CODE
FACULTY

: RVRCOB
: MODMIT2
: Mr. Clarence F.
Dominguez
Mr. Rizaldy S. Menor
Mr. Jeff Mike V. Sule

ROOM

B.

LO2: Prepare memoranda and At least one (1) oral report discussing the
solutions to cases by applying solutions to the problems and cases
AIS concepts and frameworks during the term.
and the components of AIS
reliability learned.

C.

LO3:
Appreciate
the
significance of applying AIS
concepts and frameworks and
the
components of
AIS
reliability in various industries.

COURSE DESCRIPTION:
This course (MODMIT2 or Accounting Information Systems) is designed to provide Accountancy
students with basic knowledge of the design, operations, risks, and controls of accounting
information systems (AIS). Emphasis is placed on financial transaction cycles and core
business processes vis--vis risks and controls involved in the processing of accounting
information in a computerized environment. This course also covers analysis of the current
issues in accounting information systems that have business implications and ethical
considerations.
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 business processes, risks, and

controls with due regard to information security,
confidentiality, privacy, processing integrity, and
availability the components of AIS reliability.

B.

Effective communicator

LO2: Prepare memoranda and solutions to cases

by applying AIS concepts and frameworks and the
components of AIS reliability learned.

C.

Reflective lifelong learner

LO3: Appreciate the significance of applying AIS

concepts and frameworks and the components of
AIS reliability in various industries.

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.

A.

LO1:

Evaluate

REQUIRED OUTPUTS

business Complete

proposed

solutions

DUE DATE
to

Day 1 to 9

One (1) reflection paper discussing the

issues encountered and insights realized
about AIS concepts and frameworks and
the components of AIS reliability learned
during the term, or one (1) group written
case analysis applying the AIS concepts
and frameworks and the components of
AIS reliability learned during the term.

Day 1 to 9

Day 11

RUBRIC FOR ASSESSMENT:

Proposed Solutions to Problems and Cases
CRITERIA
Solution
content
(50%)

Completeness
of solutions
(50%)

EXEMPLARY
96-100
The student
provides
correct
solutions to
problems and
cases.

SATISFACTORY
91-95
The student
provides
substantially
correct solutions
to problems and
cases.

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
The studentpresenter
communicates
and explains
clearly the
solutions to
the problems
or cases, and
generates
interest and
establishes
rapport

SATISFACTORY
91-95
The studentpresenter
communicates
and explains
clearly the
solutions to the
problems or
cases, and
generates some
interest among
the audience.

DEVELOPING
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.

BEGINNING RATING
81-85
The student
provides
mostly
incorrect
solutions to
problems
and cases.
The student
did not
prepare
substantially
solutions to
problems
and cases
before
reporting to
class.
RATING

DEVELOPING
86-90
The studentpresenter
communicates
and explains
somewhat
clearly the
solutions to
the problems
or cases, and
generates little
interest
among the

BEGINNING RATING
81-85
The studentpresenter
communicates
and explains
vaguely the
solutions to
the problems
or cases, and
does not
generate
interest
among the

Oral Report
CRITERIA

FINAL COURSE OUTPUT:

LEARNING OUTCOMES

DUE DATE

components of AIS reliability.

DEPARTMENT
: Accountancy
CREDIT
: Three (3) units
TYPE OF COURSE : Major Subject

CLASS DAYS
AND CLASS TIME :

REQUIRED OUTPUTS

Delivery (40%)

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CRITERIA

EXEMPLARY
96-100
among the
audience.
Presentation
The studentcontent/solution presenter
(30%)
presents
correct
solutions to
the problems
or cases by
showing all
relevant
supporting
calculations or
proofs, and
relating these
solutions to
the business
world.
Question and
The studentanswer (30%)
presenter
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.

SATISFACTORY DEVELOPING BEGINNING

91-95
86-90
81-85
audience.
audience.
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

EXEMPLARY
96-100
The student
identifies
interesting
and relevant
AIS reliability
issues.

SATISFACTORY
91-95
The student
identifies
somewhat
interesting and
relevant AIS
reliability issues.

The student
provides
valid,
sensible and
logical
reflection of
issues
identified, and
provides
valid,
sensible, and

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

DEVELOPING
86-90
The student
identifies less
interesting but
somewhat
relevant AIS
reliability
issues.
The student
provides
somewhat
valid, sensible
and logical
reflection of
issues
identified but
these are not
properly
supported by

RATING

CRITERIA

EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING

96-100
91-95
86-90
81-85
logical
supports.
valid, sensible
arguments or
and logical
supports.
arguments or
supports.
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.

Reflection Paper
CRITERIA
Quality of
issues
identified (40%)

Depth and
quality (60%)

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BEGINNING RATING
81-85
The student
identifies not
interesting
and not
relevant AIS
reliability
issues.
The student
provides
nonsensible
reflection of
issues
identified.

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
Recitation/Class participation
Attendance/Class citizenship
Unit Notes

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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%

LEARNING
OUTCOMES

UNIT

LO1, LO2,
LO3

LO1, LO2,
LO3

LO1, LO2,
LO3

LO1, LO2,
LO3

100%

Course grade requirement is at least 83%.

LEARNING
OUTCOMES

UNIT

LO1, LO2,
LO3

LO1, LO2,
LO3

LO1, LO2,
LO3

TOPICS
OVERVIEW OF BUSINESS
PROCESSES
1.1 Information needs and business
activities
1.2 Business cycles
1.3 Data processing cycle
1.4 Role of the AIS
CONTROL AND ACCOUNTING
INFORMATION SYSTEM
2.1 Control concepts
2.2 Control frameworks
2.3 Internal environment
2.4 Objective setting
2.5 Event identification
2.6 Risk assessment and risk
response
2.7 Control activities
2.8 Information and communication
2.9 Monitoring
QUIZ 1
INFORMATION SECURITY
3.1 CobiT and Trust Service
frameworks
3.2 Fundamental information security
concepts
3.3 Understanding targeted attacks
3.4 Preventive controls

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WEEK
NO.

NO. OF
HOURS

REF

LEARNING
ACTIVITIES

2.0

(Ch 2)

Lecture,
Reporting,
Discussion, and
Exercises

5.0

(Ch 7)

Lecture,
Reporting,
Discussion, and
Exercises

WEEK
NO.

NO. OF
HOURS

REF

LEARNING
ACTIVITIES

4.0

(Chs 9&10)

Lecture,
Reporting,
Discussion, and
Exercises

3.0

(Ch 16)

Lecture,
Reporting,
Discussion, and
Exercises

2.0

1/2

4.0

(Ch 12)

Lecture,
Reporting,
Discussion, and
Exercises

4.0

(Ch 13)

Lecture,
Reporting,
Discussion, and
Exercises

3.0

(Ch 14)

Lecture,
Reporting,
Discussion, and
Exercises

QUIZ 3
HUMAN RESOURCES AND
MANAGEMENT CYCLE
9.1 Payroll cycle activities
9.2 Control objectives, threats, and
procedures
9.3 Key decisions and information
needs

2.0

3.0

COMPREHENSIVE EXAM

3.0

3.5 Detective controls

3.6 Corrective controls

20%

LEARNING PLAN:

TOPICS

LO1, LO2,
LO3

LO1, LO2,
LO3

CONFIDENTIALITY, PRIVACY,
PROCESSING INTEGRITY, AND
AVAILABILITY
4.1 Confidentiality
4.2 Privacy
4.3 Processing integrity
4.4 Availability
4.5 Change management controls
GENERAL LEDGER AND
REPORTING SYSTEM (GLRS)
5.1 GLRS activities
5.2 Control objectives, threats, and
procedures
5.3 Supporting managements
information needs
QUIZ 2
REVENUE CYCLE
6.1 Revenue cycle business activities
6.2 Information processing
procedures
6.3 Control objectives, threats, and
procedures
6.4 Revenue cycle information needs
EXPENDITURE CYCLE
7.1 Expenditure cycle business
activities
7.2 Information processing
procedures
7.3 Control objectives, threats and
procedures
7.4 Expenditure cycle information
needs
PRODUCTION CYCLE
8.1 Production cycle activities
8.2 Information processing
procedures
8.3 Control objectives, threats, and
procedures
8.4 Production cycle information
needs

2.0

5.0

(Ch 8)

Lecture,
Reporting,
Discussion, and
Exercises

TOTAL HOURS

42.0

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(Ch 15)

Lecture,
Reporting,
Discussion,
and Exercises

REQUIRED TEXT AND REFERENCE MATERIALS:

Required textbook:
Romney, M. & Steinbart, P.J. (2012). Accounting Information Systems.
Pearson Prentice Hall.

12th Edition,

References:
1. Hall, J. A. (2011). Accounting Information Systems. International Edition, Cengage
Learning.
2. Stair, R. & Reynolds G. (2008). Fundamentals of Information Systems. 4th Edition,
Cengage Learning.
ONLINE RESOURCES:
1. http://www.pearsonhighered.com/educator/product/Accounting-Information-Systems12E/9780132552622.page
2. http://www.isaca.org/cobit/pages/default.aspx

Auditing and Assurance Committee

May 2012

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