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LUCT – ASSIGNMENT FRONT SHEET

Programme
Faculty Business Bachelor of Business (Hons) in Accounting
Title
BBA 2313 Accounting
Unit Title Batch Code BBACC YR1 19/02, 20/01, 20/02 (D)
Information Systems
Unit Wan Shakwanah binti Term /
October 2021 - March 2022 / 3, 4, 5
Lecturer Wan Husin Semester
Ms Hjh Hafidah, Ms Programme
Unit Vetter Ms Gwendoline William
Nazzimah, Mr Zihan Leader
Assessment Assessment
Group Assignment 20 %
Type Weightage
Submission
Release Date 16 December 2021 14 February 2022
Date
Attempt ☒ First Attempt ☐ Re-sit
Coursework Policies
1. All coursework submitted must include a copy of the full brief given by the Lecturer. All source material must be cited in the
text and a full bibliography of source material (including author, title, publisher and date) listed at the end of the submission.
2. All work must be submitted in the mode instructed by the Lecturer.
3. Work submitted under the student’s name must only be the work of that student. All information sources must be acknowledged.
Plagiarism is a serious offence and will render offenders liable to disciplinary action as set out in the rules and regulation of
the institution.
4. Students MUST keep a copy of all submitted work for reference purposes prior to the original being handed in and returned.
This will provide proof that the work was completed, in the event that the work goes astray.
5. Whenever a candidate submits work after an approved deadline without an authorised extension, a “F” grade will be awarded.
Lecturers may comment on the quality of the work for learning purposes.
6. Requests for extensions of submission deadlines must be made in writing prior to the submission deadline to the Lecturer and
must be supported by documentary evidence.

Student Full Name

IC Number Contact No:

Batch Code

STUDENT DECLARATION
I, ……………………………………………………………………............. hereby certify that this assignment is my own work
and where materials have been used from other resources, they have been properly acknowledged. I also understand I
will face the possibility of failing the module if the contents of this assignment are found to be plagiarized.
Signature: ………………………………………………… Date: …………………………………………………

RECEIPT ACKNOWLEDGEMENT (LECTURER)

Received By ………………………………………………… Date…………………………….Time……………….

Remarks
……………………………………………………………………………………………………………………………

(Tear Here)

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 GRADING CRITERIA USED TO ASSESS WORKS

Marks Grades Pointer Justification

80 – 100 A 4.00
Pass with Distinction
75 – 79 A- 3.67
70 – 74 B+ 3.33
65 – 69 B 3.00 Pass with Merit
60 – 64 B- 2.67
55 – 59 C+ 2.33
50 – 54 C 2.00
Pass
45 – 49 C- 1.67
40 – 44 D 1.00
00 – 39 F 0.00 Fail
EXP - Exempted
PC 1.00 Pass Conceded
X 0.00 Pending Supplementary Assessment
PX 1.00 Passed with Supplementary Assessment
Def - Deferred
DNS 0.00 Did Not Submit
 ASSIGNMENT BRIEF / DESCRIPTION

LEARNING OBJECTIVES
In this assignment, students will be able to:
1. Exposed to learn on accounting system combining with incorporation of accounting concepts
and principles,
2. Guided on how accounting works on systems,
3. Trained to familiarize of the tools available such as data flow diagram and flow charts and
know the controls implementation.

LEARNING OUTCOMES
Students will be able to:
1. View the information system from an accountant’s perspective.
2. Identify the TPS, the Revenue Cycle and Expenditures Cycle.
3. Identify the E-Systems like ERP system and Electronic Commerce.
4. Identify and implement controls in a computer based information system.

SCENARIO / INTRODUCTION
Currently, the business weaknesses and the internal controls problems arise in various functions within
the organization. Case studies provided basically on the revenue and cash receipt systems, purchases
and cash disbursement systems, and payroll and fixed assets systems as these systems play an important
role in the business. After practicing that, the system’s usage has benefited many organizations in terms
of cost minimization, learning new technologies, time saving and energy and improvements of bottom-
line. Beside that it covers the behavioral issues on internal controls weaknesses in the systems.

INSTRUCTIONS
1. This is a Group Assignment. You are required to work in groups of three members (one group
for Batch 19/02 and 20/02 and two groups for Batch 20/01. Each group is supposed to choose
ONE case study provided in Appendix 1 (Case study 1), Appendix 2 (Case study 2) and
Appendix 3 (Case study 3). Please arrange among your classmates. (Zero mark awarded if
the group chooses the same case study to another group).

2. You must design a cover with a title (group assignment is not the title) on it (including
submission date, submitted by (student name and batch code) and submitted for (lecturer
name).

3. Refer to the selected case study, the report must include the following topics:
i. Introduction: Introduce the group members and assign the first member to be in charge
of the revenue cycle and cash receipt, the second member to be in charge of the
purchase cycle and cash disbursement and the third member to be in charge of the
payroll and fixed assets.

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 ii. Create all the Data Flow Diagrams (DFD) of the current systems. (Zero mark awarded
if copy paste or screenshot from any other source).
iii. Create all the document flow charts of the existing systems. (Zero mark awarded if
copy paste or screenshot from any other source).
iv. Identify SIX (6) key issues or problems in the case study (one problem in each cycle).
v. Discuss the potential for abuses or frauds due to the identified issues or problems.
vi. Identify one solution and/or option for each problem.
vii. Conclude your analysis by recommending effective solutions.
SUBMISSION CRITERIA
1. Students are required to produce a documentation of at least 20 pages.
2. For your documentation/report you should use:
▪ Word processor on A4 size,
▪ Times New Roman, 12,
▪ 1.5 spacing,
▪ Use Harvard Referencing style.
3. LUCT Assignment Front Sheet (8 pages) together with the report / documentation and you are
required to submit on 14 February 2022 of your softcopy by email to
wan.s@igsbrunei.edu.bn and upload to LMS – BBA2313 Accounting Information Systems
of all the works done. Attach copies in the Appendix (they are not counted as part of the
number of pages).

RECOMMENDED INFORMATION SOURCES

 Romney, M. B. and Steinbart, P. J. (2018), Accounting Information System 14th Edition,
Pearson.
 Hall, J. A. (2008), Accounting Information System 6th Edition, South-Western Cengage
Learning.

PLAGIARISM MARKS DEDUCTION

Plagiarism Marks Deduction

Plagiarism is an academic dishonesty. Submit your work in original.
If plagiarism is detected, lecturer must fill up the (FM004) Suspected Plagiarism Report Form. If the
student found guilty the marks would be deducted as follows:

% Similarity (From) % Similarity (To) % of Mark Deduction Level

30.00 50 (25-50) 1

50.01 70 (51-70) 2

70.01 100 (71-100) 3

STUDENT NAME: Batch Code
1.
2.
3.

MARKING SCHEME
Allocate Actual Second
Criteria d Marks Marks Marker
Marks
1. Introduction
Introduce the group members and assign the first member to in
charge the revenue cycle and cash receipt, the second member to in
charge the purchase cycle and cash disbursement and the third
member to in charge the payroll and fixed assets.
2. Create all the Data Flow Diagrams (DFD) of the current 18
systems.
2.1 Revenue and cash receipt cycles
2.2 Purchase and cash disbursement cycles
2.3 Payroll and fixed assets cycles

3. Create all the document flow charts of the existing systems. 18

3.1 Revenue and cash receipt cycles
3.2 Purchase and cash disbursement cycles
3.3 Payroll and fixed assets cycles

4. Identify ONE (1) key issue or problem in each cycle. 12

4.1 Revenue and cash receipt cycles
4.2 Purchase and cash disbursement cycles
4.3 Payroll and fixed assets cycles

5. Discuss the potential for abuse or fraud arise due to the identified 12
issues or problems.
5.1 Revenue and cash receipt cycles
5.2 Purchase and cash disbursement cycles
5.3 Payroll and fixed assets cycles

6. Identify one solution and/or option for each problem. 12

6.1 Revenue and cash receipt cycles
6.2 Purchase and cash disbursement cycles
6.3 Payroll and fixed assets cycles

7. Conclude your analysis by recommending effective solutions to 18

overcome the problems or to reduce the risks.
7.1 Revenue and cash receipt cycles
7.2 Purchase and cash disbursement cycles
7.3 Payroll and fixed assets cycles

Writing Skills/Professional Presentation. 10

GRAND TOTAL 100
Assessment Weightage 20%

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This section is to be filled up when there is a difference in the award of marks by Unit Lecturer
(first marker) and the Second Marker
Mark given by Unit Lecturer Remarks:
(First Marker)

Mark given by Vetter Remarks:

(Second Marker)

Mark decided by the Head of Faculty Remarks:

(Third Marker)