University of Technology Sydney

22708 Accounting Information Systems

Warning: The information on this page is indicative. The subject outline for a particular session, location and mode of offering is the authoritative source of all information about the subject for that offering. Required texts, recommended texts and references in particular are likely to change. Students will be provided with a subject outline once they enrol in the subject.

Subject handbook information prior to 2024 is available in the Archives.

UTS: Business: Accounting
Credit points: 6 cp

Subject level:


Result type: Grade and marks

There are course requisites for this subject. See access conditions.


This subject provides students with a broad knowledge of the fundamentals of accounting data management and analysis, modelling of decision problems, business process execution and control and information integration. The subject also introduces examples of accounting information systems software for both SMEs and large enterprises (enterprise systems software). Models and software tools are used in order to plan and simulate the process of the transformation of real-world complexity into accounting figures and in order to highlight the interdependencies between different business functions. The subject also emphasises the role of computerised accounting systems in internal control and demonstrates how to evaluate the effectiveness and limitations of control systems.

Subject learning objectives (SLOs)

Upon successful completion of this subject students should be able to:
1. discuss basic accounting and database concepts and techniques and explain the interdependencies between information technology/systems and accounting
2. examine the role, elements and controls in accounting cycles and communicate problems and solutions in accounting information systems
3. perform accounting transactions and analyse accounting data using selected mainstream AIS-packages, database products and productivity tools
4. appraise the role of computerised accounting systems in internal control and evaluate the effectiveness and limitations of control systems.

Contribution to the development of graduate attributes

In today's complex business environments, the quality of information management and information systems has become a key factor of success. Accountants have to become aware of their role as 'information managers'. Accountants nowadays often have to have substantial skills in information technology, information systems, data management and internal control (in IS-environments). Modern accounting information systems (AIS) cover all business functions from backbone accounting transaction processing systems to sophisticated financial management planning and processing.

This subject can be regarded as an essential part of a postgraduate program in business, in particular accounting (and finance). It provides an integrated view on accounting information management and related business processes in companies, and a broad knowledge of the fundamentals of modelling business processes, (accounting) data management and data analysis.

This subject contributes to developing the following graduate attribute(s):

  • Intellectual rigour and innovative problem solving
  • Communication and collaboration
  • Professional and technical competence

Teaching and learning strategies

This subject uses a variety of teaching and learning strategies to provide students with a hands-on approach to learning about accounting information systems. Lectures are interactive and are used to impart important theoretical and practical concepts. Seminars are designed to provide a hands-on learning experience with accounting software both in the classroom and at home using online materials.

Feedback is provided regularly in a number of different formats: discussions of questions and problems with peers, feedback on ideas presented from the class tutor and results of online quizzes and assessments. This feedback is provided timely throughout the session.

Student preparation outside of class

Students are encouraged to engage with the subject content by completing pre-work before coming to lecture or seminars. Students should use their time outside the classroom to understand the week’s lecture content using slides, textbooks, online self-testing quizzes, and other materials posted on the Learning Management System.

Students should also practice using the accounting applications to be able to follow the practical tasks/problems in class.

In-class lectures and seminars

In the lecture, students are completing a few questions individually on the prepared subject content and then analyse and discuss their understanding with class members and work out the appropriate solutions. Students will enhance their understanding and learning experience by discussing questions and problems in small groups and presenting their ideas to the entire class.

In the seminar, various computer based accounting applications are used to solve business problems, perform standard business transactions, analyse their output and support business decisions.

Getting support

To accommodate the wide variety of student learning activities, support is available to students in multiple ways, including:

  • Discussion board
  • Announcements
  • UTS emails
  • Staff consultation sessions
  • YouTube videos
  • LinktdIn Learning

Content (topics)

  • Productivity tools in accounting: modelling and reporting with spreadsheets
  • Internal control: concepts and application controls
  • Transaction processing cycles in accounting (expenditure cycle, revenue cycle and GL/reporting cycle)
  • Business process and internal controls
  • Transaction processing with accounting packages


Assessment task 1: Online assessment (Individual)*


This addresses subject learning objective(s):

1 and 3

Weight: 25%

About 20-30 minutes


*Note: Late submission of the assessment task will not be marked and awarded a mark of zero.

Students who do not attend one half of the total number of faculty-based quizzes will have the weighting of that assessment added to the final examination conditional on the students submitting, receiving approval and complying with the requirements of special consideration in accordance with the UTS rules. If the composite mark for the final exam totals more than 50 percent and the student is in the final subject of their degree, the UTS rules on borderline result (range of 45-49) shall apply whereby students will be allowed to undertake a supplementary final examination. Where a student completes and passes a supplementary examination, the maximum mark awarded for the subject will be 50 Pass.

Assessment task 2: Project/Assignment (Group)


This addresses subject learning objective(s):

2 and 3

Weight: 25%

Group Assignment report: 1,000 - 2,000 words (excluding appendix, etc)

Assessment task 3: Final Examination (Individual)


This addresses subject learning objective(s):

1, 2 and 4

Weight: 50%

2 hours (no reading time)

Minimum requirements

To pass this subject a total mark of 50% or more must be achieved in the subject's final assessment result.

Required texts

  • Richardson V. et al (2023), Accounting Information Systems, 3rd ed., Mc Graw Hill
    I recommend that you get the ebook as only with the ebook you can also get access to the publipublisher's learning platform (Connect); please check Canvas for further details (link, discount code).
  • B. Wieder (2023), Workbook - SAP ERP Introduction for 22708 AIS (available as ebook on Canvas).

Non-texts, but also required:


  • Gelinas, U.J., et al., (2018), Accounting Information Systems, 11th ed., Mason, Cengage Learning.
  • Hall, J.A. (2018), Accounting Information Systems, 10th ed., Mason, Cengage Learning.
  • Romney, M.B.; Steinbart, P. (2017), Accounting Information Systems, 14th ed., Upper Saddle River, Pearson.
  • Turner, L., et al. (2020), Accounting Information Systems: Controls and Processes, 4th ed., Hoboken, Wiley.
  • Simkin, M., et al. (2018), Core Concepts of Accounting Information Systems, 14th ed., Wiley & Sons
  • Burns, D. (2018), Financial Accounting in SAP ERP, 2nd Ed., Rheinwerk Publishing, Quincy, US.
  • Schulz, O. (2017), Using SAP: An Introduction for Beginners and Business Users, 3rd Ed., Rheinwerk Publishing, Quincy, US.

Other resources

SAP Frontend Server (SAP GUI):

Students are provided with the relevant release of the SAP Frontend-Server (SAP GUI) software for Windows and for Mac, which allows them to access the UTS SAP systems from home for practising purposes and in order to complete their case study assignments. It is important to note that international copyright law protects the SAP GUI, and copyright belongs to SAP SE.

Please note that:

  • This software is to be used by UTS students only.
  • The use of this software is restricted to accessing UTS SAP Systems (no others).
  • The installation file is available at CANVAS.
  • Information on how to install the SAP GUI for Windows or Mac is provided in CANVAS.

SAP Systems at UTS:

SAP systems are integrated systems differing in many ways from other educational software applications installed at UTS. The most important difference is at the same time the most important aspect of this subject: Integration. SAP solutions are one-database real-time systems, shared by all users of an organisation and shared by all students of a subject.There are, of course, restrictions in place with regards to authorisation, but UTS students will in general enjoy high degrees of freedom in terms of systems authorisation. The reason for this is that comprehensive authorisation enables students to study integration aspects across modules and gives them the opportunity to really understand the system. One of the consequences is that students have to use the systems with a high level of responsibility and care, and they have to strictly adhere to the rules outlined in this Guide and elsewhere (incl. announcements made by the lecturer in class or through CANVAS).

The SAP systems installed at the UTS Business School are very valuable and very costly resources provided to students. Any action taken by a student aiming at reducing the value of the resources will be sanctioned under UTS rules or even State and Commonwealth Rules. Misuse of University equipment includes — but is not limited to — the following:

  • Logon to the SAP systems outside scheduled teaching and training times.
  • Logon to any SAP system using more than one user name.
  • Logon to any SAP system using the user name of another student.
  • Disclosing the individual login and password to other people.
  • Not disclosing the individual logon ('user') to the lecturer or coordinator.
  • Using any SAP system for purposes other than prescribed by the course materials.
  • Deliberately deleting or modifying data of other users.
  • Deliberately modifying data in the system with the objective that the system does not work properly any more.


In the case of technical problems with the system, i.e. if the system is down, students are asked to contact the UTS service desk: and The Enterprise Systems team at UTS will try to solve technical problems within a short period of time.
These procedures refer to SAP-system downtimes ONLY. Please do not contact UTS if you are experiencing problems with your home PC or local ISP (and network connection).