De La Salle University

COLLEGE : RVRCOB DEPARTMENT : Accountancy

COURSE CODE : MODMIT1
ONLINE CLASS DAYS AND : MTWHFS, September 3 to 17, 0730-1200
CLASS TIME
INSTRUCTOR NAME : Florenz C. Tugas
CONTACT DETAILS : [email protected]
CONSULTATION HOURS : via Zoom or FB Group Messenger MTWHFS 1400-1700

COURSE DESCRIPTION:

This course (MODMIT1 or Fundamentals of IT and Systems Development) is a pure online course. It
is designed to provide Accountancy students with basic knowledge of systems development which
specifically covers planning, analysis, design, and implementation. The course begins with an
integration of previously learned information technology (IT) concepts starting from data and
information to networks and electronic commerce concepts. It then proceeds with 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:
On completion of the course, the student is expected to be able to do the following:
UNIVERSITY EXPECTED LASALLIAN LEARNING OUTCOME
GRADUATE ATTRIBUTE (ELGA)

Critical and creative thinker LO1: Prepare IT advisory report based on relevant IT
and systems development standards, frameworks,
Effective communicator and principles.

LO2: Present case analysis applying fundamental IT

and systems development standards, frameworks,
and principles.

Reflective lifelong learner LO3: Write reflection paper identifying interesting and
relevant IT and systems development issue and
providing valid, sensible, and logical introspection by
applying fundamental IT and systems development
standards, frameworks, and principles.

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 OUTCOME REQUIRED OUTPUT/S DATE OF COMPLETION

LO1: Prepare IT advisory report Collaborative and September 3 to 17

based on relevant IT and Individual IT Advisory
systems development Programs and Reports
standards, frameworks, and using Google docs.
principles.

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 LEARNING OUTCOME REQUIRED OUTPUT/S DATE OF COMPLETION

LO2: Present case analysis Group presentation based September 15

applying fundamental IT and on written case analysis
systems development applying fundamental IT
standards, frameworks, and auditing standards,
principles. frameworks, and principles.

LO3: Write reflection paper One reflection paper on September 3 to 17

identifying interesting and issues affecting IT advisory
relevant IT and systems practices of today
development issue and
providing valid, sensible, and
logical introspection by applying
fundamental IT and systems
development standards,
frameworks, and principles.

AnimoSpace (Canvas) is the learning management system (LMS) to be used in the conduct of the
online classes. Meeting apps such as Zoom and Google Meet may also be used.

RUBRICS FOR ASSESSMENT:

The rubrics that follow are intended for students the self-assess their outputs and deliverables before
submission. The same will be used by the instructor to mark these submissions.

Collaborative IT Advisory Programs and Reports

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING

97-100 83-96 77-82 70-76
Content The group The group The group The group
(80%) appropriately applied most of applied some failed to apply
applied all relevant the relevant of the relevant relevant
auditing standards auditing auditing auditing
and principles, and standards and standards and standards and
provided correct principles, and principles, and principles, and
solutions to provided provided partly provided
problems and substantially incorrect mostly
cases. correct solutions solutions to incorrect
to problems and problems and solutions to
cases. cases. problems and
cases.
Teamwork The group The group The group The group
(20%) demonstrated demonstrated demonstrated lacked
strong teamwork teamwork as minimal teamwork
as evidenced by evidenced by teamwork as as evidenced
consistency both consistency in evidenced by by
in the flow and terms of flow and some inconsistencies
contents of the content of inconsistencies both in the flow
audit working the audit working both in the flow and contents of
papers. papers. and contents the audit
working paper.
RATING

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 Individual IT Advisory Programs and Reports

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING

97-100 83-96 77-82 70-76
Content The student The student The student The student
(100%) appropriately applied most of applied some failed to apply
applied all the relevant of the relevant relevant
relevant auditing auditing auditing auditing
standards and standards and standards and standards and
principles, and principles, and principles, and principles, and
provided correct provided provided partly provided mostly
solutions to substantially incorrect incorrect
problems and correct solutions solutions to solutions to
cases. to problems and problems and problems and
cases. cases. cases.

RATING

Oral Comprehensive Exam (Group)

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING

97-100 83-96 77-82 70-76
Analysis, The group The group The group The group
conclusion, and presents correct presents correct presents partly or presents incorrect
recommendations analysis, analysis, entirely correct analysis,
(50%) conclusion, and conclusion, and analysis, conclusion, and
recommendations recommendations conclusion, and recommendations
to the problems or to the problems or recommendations to the problems or
cases by showing cases by showing to the problems or cases but corrects
all relevant certain supporting cases by showing the solutions to
supporting calculations or supporting these problems or
calculations or proofs, and calculations or cases.
proofs, and somewhat relating proofs.
relating these these to the
solutions to the business world.
business world.
Presentation and The group The group The group The group
teamwork communicates communicates communicates communicates
(20%) and explains and explains and explains and explains
clearly the clearly the somewhat clearly vaguely the
analysis, analysis, the analysis, analysis,
conclusion, and conclusion, and conclusion, and conclusion, and
recommendations recommendations recommendations recommendations
to the problems or to the problems or to the problems or to the problems or
cases, and cases, and cases, and cases, and does
generates interest generates some generates little not generate
and establishes interest among the interest among the interest among the
rapport among the audience. audience. audience.
audience.
Question and The group The group The group The group
answer provides correct or provides correct or provides partly or provides incorrect
(30%) valid answers to valid answers, entirely correct or or non-sensible
the questions, explains these valid/sensible answers to the
explains these somewhat clearly, answers, explains questions raised
clearly, and and presents these somewhat but somehow
presents some clearly. provides partly or
valid/sensible valid/sensible entirely correct or
arguments to arguments to valid/sensible
support/justify the support/justify the answers through
answers to the answers to the follow-up
questions raised. questions raised. questions.
RATING

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Oral Comprehensive Exam (Individual)

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING

97-100 83-96 77-82 70-76
Logic The student The student The student The student
(40%) presents logical presents logical presents partly or presents illogical
response to the response to the entirely logical response to the
problems or cases problems or cases response to the problems or cases
by showing all by showing certain problems or cases but corrects the
relevant supporting by showing solutions to these
supporting calculations or supporting problems or
calculations or proofs, and calculations or cases.
proofs, and somewhat relating proofs.
relating these these to the
solutions to the business world.
business world.
Reason The student The student The student The student
(40%) communicates communicates communicates communicates
and explains and explains and explains and explains
clearly the reason clearly the reason somewhat clearly vaguely the
behind the behind the the reason behind reason behind the
response to the response to the the response to response to the
problems or problems or the problems or problems or
cases, and cases, and cases, and cases, and does
generates interest generates some generates little not generate
and establishes interest among the interest among the interest among the
rapport among the audience. audience. audience.
audience.
Question and The student The student The student The student
answer and provides correct or provides correct or provides partly or provides incorrect
confidence valid answers to valid answers, entirely correct or or non-sensible
(20%) the questions, explains these valid/sensible answers to the
explains these somewhat clearly, answers, explains questions raised
clearly, and and presents these somewhat but somehow
presents some clearly. provides partly or
valid/sensible valid/sensible Confidence is entirely correct or
arguments to arguments to somehow valid/sensible
support/justify the support/justify the manifested. answers through
answers to the answers to the follow-up
questions raised. questions raised. questions.
Confidence is Confidence is Confidence is not
manifested. generally manifested.
manifested.
RATING

Reflection Paper

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING

97-100 83-96 77-82 70-76
Quality of issues The student The student The student The student
identified identifies identifies somewhat identifies less identifies not
(40%) interesting and interesting and interesting but interesting and
relevant auditing relevant auditing somewhat not relevant
and assurance and assurance relevant auditing auditing and
issues. issues. and assurance assurance
issues. issues.
Depth and quality The student The student The student The student
(60%) provides valid, provides somewhat provides provides non-
sensible and valid, sensible and somewhat valid, sensible
logical reflection logical reflection of sensible and reflection of
of issues issues identified, logical reflection issues identified.
identified, and and provides some of issues
provides valid, valid, sensible and identified but
sensible, and logical arguments these are not
logical arguments or supports. properly

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 CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING
97-100 83-96 77-82 70-76
or supports. supported by
valid, sensible
and logical
arguments or
supports.
RATING

OTHER REQUIREMENTS AND ASSESSMENTS:

Aside from the final outputs, the student will be assessed at other times during the term by the
following:
• Quizzes and comprehensive exam
• Attendance, participation, and citizenship
• Peer evaluation

Peer Evaluation

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING

97-100 83-96 77-82 70-76
Quality of inputs The student is The student is able The student is The student is
provided able to provide to somewhat able to not able to
(60%) inputs that are provide inputs that somewhat provide inputs
conceptual and are conceptual and provide inputs that are
practical as a practical as a that are conceptual and
response to the response to the conceptual and practical as a
problems or problems or cases practical as a response to the
cases by showing by showing all response to the problems or
all relevant relevant supporting problems or cases.
supporting calculations or cases but are
calculations or proofs, and relating not necessarily
proofs, and these solutions to supported by
relating these the business world. calculations or
solutions to the proofs.
business world.
Teamwork The student is The student is able The student is The student is
competence able to attend all to attend most not able to not able to
(including group meetings group meetings and attend most attend even one
attendance and and somehow group meetings group meeting.
attitude) demonstrated demonstrated being but somehow
(40%) being a team a team player with demonstrated
player with respect to attitude. being a team
respect to player with
attitude. respect to
attitude.
RATING

GRADING SYSTEM:

GRADE POINT DESCRIPTION PERCENTAGE

4.0 Excellent 97-100

3.5 Superior 94-96
3.0 Very Good 91-93
2.5 Good 87-90
2.0 Satisfactory 83-86
1.5 Fair 77-82
1.0 Pass 70-76
0.0 Fail Below 70

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 The percentage equivalent shall be arrived at as follows:
BASIS FINAL GRADE
Peer Evaluation 15%
Formative Assessments (Team Presentation) 45%
Summative Assessments (Individual and Group* Submission) 40%
Total 100%

*Group case presentation: A case will be assigned to each group. Each group will prepare a
presentation.

Course grade requirement is at least 83%.

LEARNING PLAN:

LEARNING MODULE TOPICS Date LEARNING ACTIVITIES

OUTCOME/S
Online class orientation Jun 29 Synchronous
Share
Sep 3 Me, My Team, and My
Expectations

LO1, LO2, LO3 PART ONE: GENERAL IT CONCEPTS Sep 3 Asynchronous

Read
I. THE INFORMATION SYSTEM: AN Chapter 1 (Hall)
ACCOUNTANT’S PERSPECTIVE Article 1: It’s time to build 21st
A. The information environment century companies
B. Organizational structure and AIS
C. The evolution of information system Visit
models Websites of two local
companies belonging to
D. The role of accountants in AIS
different industries

Write
Group course notes (using
Google docs)

Synchronous
Participate
How does an accountant
perceive an information
system?
Why should accountants be
knowledgeable and adept of IT
concepts and applications?

Reflect
The accountant of the future

LO1, LO2, LO3 II. HARDWARE AND SOFTWARE Sep 3 Asynchronous

A. Input, processing, and output devices Read
B. Systems and application software Chapters 3 & 4 (Stair)
Article 2: The evolution of
technology for the accounting
profession

Write
Group course notes (using
Google docs)

Watch
Video 1: Hardware and
software

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 LEARNING MODULE TOPICS Date LEARNING ACTIVITIES
OUTCOME/S
Synchronous
Participate
What are examples of input,
processing, and output
devices?
Why is understanding of
systems and application
software important to
accountants?

LO1, LO2, LO3 III. SYSTEMS DOCUMENTATION Sep 4 Asynchronous

A. Documentation techniques Read
B. Computer-based accounting systems Chapter 2 (Hall)
Chapter 3 (Romney)

Watch
Video 2: Data flow diagrams

Write
Group course notes (using
Google docs)

Synchronous
Participate
What is the difference between
flowcharting and data flow
diagram?
What is knowledge of systems
documentation techniques
important to accountants?

Prepare
Document flowchart and data
flow diagram

LO1, LO2, LO3 IV. DATABASE MANAGEMENT SYSTEMS Sep 5 Asynchronous

A. Flat-file versus database Sep 7 Read
B. Elements of database environment Chapter 9 (Hall)
C. Relational database model
D. Designing relational databases Watch
E. Databases in a distributed environment Video 3: DBMS
Video 4: Data normalization
Video 5: 1NF
Video 6: 2NF
Video 7: 3NF

Prepare
Group presentation on DBMS

Write
Group course notes (using
Google docs)

Synchronous
Presentation
Group output on DBMS

LO1, LO2, LO3 V. REA APPROACH TO DATABASE Sep 5 Asynchronous

MODELING Sep 7 Read
A. REA approach defined Chapter 10 (Hall)
B. Developing an REA model
C. Creating an enterprise-wide REA model Watch
Video 8: REA

Prepare
Group presentation on REA

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 LEARNING MODULE TOPICS Date LEARNING ACTIVITIES
OUTCOME/S
Write
Group course notes (using
Google docs)

Synchronous
Presentation
Group output on REA

LO1, LO2, LO3 VI. ENTERPRISE RESOURCE PLANNING Sep 7 Asynchronous

A. ERP defined Read
B. ERP system configurations Chapter 11 (Hall)
C. Data warehousing Article 3: ERP during COVID-19
D. Risks associated with ERP Article 4: ERP and remote work
implementation
E. Implications for internal control and Research
auditing ERP of two companies
belonging to the same industry

Write
Group course notes (using
Google docs)

Synchronous
Participate
What are the risks associated
with ERP implementation?
Why is understanding of ERP
important to accountants?

Present
ERP of two companies
belonging to the same industry

Reflect
My take on ERPs and going
concern

LO1, LO2, LO3 VII. ELECTRONIC COMMERCE SYSTEMS Sep 9 Asynchronous

A. Intra-organizational networks and EDI Read
B. Internet commerce Chapter 12 (Hall)
C. Risks associated with electronic
commerce Watch
D. Security, assurance, and trust Video 9: What EDI is
E. Implications for the accounting profession Video 10: E-Commerce and
EDI

Write
Group course notes (using
Google docs)

Synchronous
Participate
Why do accountants need to
consider risks associated with
electronic commerce?
What are security, assurance,
and trust issues associated with
electronic commerce?

Reflect
My first and latest electronic
commerce experiences

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 LEARNING MODULE TOPICS Date LEARNING ACTIVITIES
OUTCOME/S
LO1, LO2, LO3 PART TWO: SYSTEMS DEVELOPMENT Sep 11 Asynchronous
Read
VIII. MANAGING THE SYSTEMS Chapter 13 (Hall)
DEVELOPMENT LIFE CYCLE Article 5: AIS for mSME
A. SDLC defined survivability
B. Systems strategy
C. Assessing strategic information needs Research:
D. Developing a strategic systems plan Best practices in systems
E. Creating an action plan analysis
F. Initiating a project
Write
G. Systems analysis defined
Group course notes (using
H. Conceptualizing alternative designs Google docs)
I. Systems evaluation and selection
J. Accountant’s role in managing the SDLC Synchronous
Present
Best practices in systems
analysis

Reflection
In the context of systems
analysis, how do I see the
involvement of accountants in
the next five to 10 years?

LO1, LO2, LO3 IX. CONSTRUCT, DELIVER, AND MAINTAIN Sep 14 Asynchronous
SYSTEMS PROJECT Read
A. In-house systems development Chapter 14 (Hall)
B. Constructing the system
C. Delivering the system Research:
D. Commercial packages Best practices in systems
E. Trends in commercial packages implementation
F. Choosing a package
G. Maintenance and support Write
Group course notes (using
Google docs)

Synchronous
Present
Best practices in systems
implementation

Reflection
In the context of systems
implementation, how do I see
the involvement of accountants
in the next five to 10 years?

Independent Learning Sep 16

Summative Assessment 1 – Units 1 to 3 Sep 8
Summative Assessment 2 – Units 4 to 7 Sep 10
Summative Assessment 3 – Units 1 to 9 Sep 15
Summative Assessment 4 – Units 1 to 9 Sep 17

REFERENCES:

1. Hall, J. (2011). Accounting information systems. 7th Edition. South-Western Cengage

Learning.
2. Stair, R. & Reynolds G. (2010). Principles of information systems a managerial
approach. 9th Edition, Cengage Learning.
3. Romney, M. B. & Steinbart, PJ. (2015). Accounting information systems. 13th Edition,
Pearson Prentice Hall.
4. Tang, A. (2015). Accounting information systems for mSME survivability. DLSU Business
Notes and Briefings 3(3), 1-4.

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 ONLINE RESOURCES:

1. https://www.cengage.com/c/accounting-information-systems-10e-hall/9781337619202PF/
2. https://www.cengage.com/c/principles-of-information-systems-13e-stair/9781305971776PF/
3. https://www.pearson.com/us/higher-education/product/Romney-Accounting-Information-
Systems-13th-Edition/9780133428537.html

CLASS POLICIES:

A total of 105 for a 3-unit course is the recommended work load of students.
A week of every 3-unit course will have 7.5 hours of both synchronous and asynchronous
learning activity for the students.
It is the responsibility of the student to be mindful of his/her absences/tardiness and
performance in the online class.
Instructions on how to submit assignment/activities and what kinds of documents will be
accepted are included when assignments/activities are set-up in AnimoSpace.
Specific class policies on attendance, make-up quizzes, academic honesty, grading system,
dress code, the use of other electronic gadgets and eating during online synchronous
learning activities, the minimum number of postings per week in discussions thread and any
standards for quality of participation, and others not mentioned above, are to be discussed
by the faculty member on the first day of online classes.
Properly observe the online learning decorum from the AnimoSpace Manual which can
be found in your AnimoSpace account, including the netiquettes reiterated below:
a. Treating other users with respect. Remember that you are talking with human beings
behind the screen.
b. Always using your professors’ proper title. Unless specifically invited, do not refer to them
by first name.
c. Reading all messages in a discussion thread before replying so as not to repeat
someone else’s post without adding something of your own to it
d. Using clear and concise language with correct spelling and grammar
e. Keeping discussion posts brief but thorough, on topic and within the scope of the course
material
f. Reviewing your posts before sending to ensure you are avoiding slang terms, texting
abbreviations and caps lock
g. Being open minded of other’s opinions even when they differ from your own
h. Muting your microphone in a conference if it is not your time to talk in order to minimize
background sound
i. Sending private messages to individuals instead of flooding the public chat
Please observe online consultation hours of the instructor.

Prepared by: Dr. Florenz C. Tugas

Faculty, Accountancy Department

Approved by: Dr. Joy S. Rabo

Chair, Accountancy Department

Dr. Emilina R. Sarreal

Dean, RVRCOB

Management of Information Technology Committee

July 2020

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