Auckland · ACCTG222 · Accounting Information Systems

ACCTG222: pass the exams, not just read the notes

Your complete guide to University of Auckland's accounting information systems course. See where the marks are, work real practice questions, and study with an AI tutor that knows ACCTG222.

15 credit points Stage 2 undergrad Offered S1 / S2 ~50% exams Accounting and Finance

Sia generates ACCTG222 practice questions, walks through information systems and internal control: objectives step by step, and quizzes you on the material the exam weights most heavily.

Try a real exam-style question

Worked example

Multiple choice · solution revealed after you answer

In a small business, the same clerk raises purchase orders, approves supplier invoices for payment and records the payments in the ledger. Which control weakness does this create, and what is the standard fix?

Worked solution

Identify the risk. One person can create a supplier, approve an invoice and record the payment, so a fictitious supplier or inflated invoice would never be seen by anyone else.

Name the control principle. This is a segregation-of-duties failure: authorisation, recording and custody of the payment are combined.
Apply the standard fix. Separate purchase authorisation, invoice approval and ledger recording across different people, and add independent review or reconciliation where staff numbers are too small to separate fully.
Check the alternatives. Inventory custody, audit trails and budgets are real controls but none addresses the risk described; the exam marks the match between risk and control.

The trap: Naming a control that sounds sensible instead of the one that addresses the stated risk. Case questions reward the risk-to-control match, not a list of good practices. classic slip!

your whole grade
Where your grade comes from Exams 50% · Test 20% · Quizzes 15% · Coursework 15%

One exam decides 50% of your grade. At least 40% required in this component. This whole page is built around that.

Overview

What ACCTG222 is, and where it sits

ACCTG 222 is the University of Auckland's Stage 2 accounting information systems course. The catalogue prescription covers the development and distribution of economic information for internal and external decision-making, with internal control objectives and procedures, the database approach to data management, data modelling, typical business documents and reports, and proper system documentation through data flow diagrams and flowcharts as the named themes.

The four learning outcomes give the course its shape: describe information systems and their role in an organisation's objectives; use and interpret system flowcharts and data flow diagrams to design business processes and accounting cycles; apply accounting principles to case-based scenarios and communicate in writing and orally; and contribute individually and in a group to the use of cloud-based accounting software and other data tools.

Assessment is individual quizzes 15%, group assignments 15%, a test 20% and a final exam 50% with a 40% minimum. The published workload is 150 hours: 24 hours of lectures, 12 hours of workshops, 64 hours of reading and practice and 50 hours of assignment and test preparation. It requires both ACCTG 102 and INFOSYS 110 and runs in Semester One and Semester Two at the City campus.

How it differs from its first-year siblings. ACCTG 222 is where accounting stops being about the numbers and becomes about the system that produces them. If you can already prepare statements, this course asks how the data got there, who could have changed it, and how you would document the process.

Always treat your own course outline and the exam timetable as authoritative.

Difficulty & time commitment

Is ACCTG222 hard, and how much time does it take?

ACCTG222 is manageable if you keep a weekly rhythm and treat the back half as the main event. The pattern is consistent: it starts gently and steepens, and the heaviest assessment is the part that separates grades.

Difficulty
3.2 / 5
Moderate. Gentle early, demanding back half. Hard to fail with steady work; a top grade takes consistent practice.
Exam load
50%
The exams decide most of the grade. The heaviest single component is 50%.
Weekly time
~10 hrs
Around 10 hours per week including class, across lectures, study and assessment.
Information systems, internal control objectives, documentation toolssteady
Data modelling, transaction cycles, cloud accounting and analyticssteep

The difficulty curve and the assessment weighting point the same way: the back half is harder and worth more. Front-loading effort there is the highest-return decision in the course.

Is this course for you

Who tends to do well, and who tends to struggle

You will likely do well if

  • You like process diagrams and can see a business as a set of flows and controls.
  • You already understand the statements from ACCTG 102 and want to know how the data reaches them.
  • You can work in a team on software and still own your individual understanding for the test and exam.
  • You practise drawing data flow diagrams and flowcharts by hand until the conventions are automatic.

You may struggle if

  • You expect a numbers course; there is little calculation and a lot of design and evaluation.
  • You treat documentation conventions as arbitrary — symbols and levels are marked precisely.
  • You lean on the group for the software outcome and then face the exam alone.
  • You leave internal control as a list to memorise instead of a logic to apply to cases.
do this ↘
What top students do differently
  • For every transaction cycle, draw the documents, the data stores and the control points on one page.
  • Learn the difference between a system flowchart and a data flow diagram cold; questions test which tool fits which purpose.
  • Practise case answers in the form the outcomes ask for: identify the risk, name the control, justify it.
  • Use the test as a dry run for the exam's 40% floor.

Syllabus

The 10 topics, topic by topic

The exam-weight marker on each topic shows where the marks concentrate. The amber topics carry the highest exam weight.

1

T1 · Information systems and organisational objectives

Learning outcome 1

What an accounting information system is and how it serves the organisation's goals.

2

T2 · Internal control: objectives and procedures

Course prescription

Why controls exist, what they protect, and the standard procedures.

3

T3 · Documenting systems with flowcharts

Course prescription; learning outcome 2

System flowcharts as a design and audit tool.

4

T4 · Data flow diagrams

Course prescription; learning outcome 2

Modelling processes, data stores and flows at different levels of detail.

5

T5 · The database approach to data management

Course prescription

Why databases replaced file-based systems and what that changes for accountants.

6

T6 · Data modelling

Course prescription

Entities, attributes and relationships as the blueprint for accounting data.

7

T7 · Transaction cycles

Learning outcome 2

Revenue, expenditure and other cycles as sequences of documents, records and controls.

8

T8 · Business documents and reports

Course prescription

The typical documents that drive each cycle and the reports produced from them.

9

T9 · Cloud accounting software and data tools

Learning outcome 4

Hands-on use of cloud-based accounting software in group assignments.

10

T10 · Case analysis and communication

Learning outcome 3

Evaluating case-based scenarios and communicating recommendations in writing and orally.

How it's assessed

Assessment structure

ComponentWeightFormat & timing
Quizzes (individual)15%Individual quizzes through the semester. Across the semester. Individual coursework.
Assignments (group)15%Group assignments using cloud-based accounting software and data tools. Across the semester. Group coursework.
Test20%Test. Mid-semester. Individual test.
Final exam50%Final examination covering the whole course. Examination period. At least 40% required in this component.
Quizzes (individual)15%
Individual quizzes through the semester.
Assignments (group)15%
Group assignments using cloud-based accounting software and data tools.
Test20%
Test.
Final exam50%
Final examination covering the whole course.
  • Two conditions: a pass mark for the course as a whole AND at least 40% in the final examination. Coursework and group marks cannot substitute for an exam below 40%.
  • Half the grade is the final examination with a 40% floor; the 20% test examines the first half in the same style. The group assignments (15%) are where the cloud-software outcome lives, and they are the one component where the mark depends on the team.
read this! If you read nothing else

This is an exam-cram course. With the exams at 50% of the grade and the final exam alone at 50%, your result is overwhelmingly decided by how well you perform under time pressure. At least 40% required in this component.

Final exam timing: During the examination period. Confirm the exact date and venue on your exam timetable.

How to actually pass it

A weekly rhythm, two checklists, and the traps to avoid

The course rewards consistency over cramming, and practice over re-reading. Here is the loop that works, then what to have nailed before each exam.

The weekly loop

Weekly
Complete the quiz and redraw one diagram from the lecture from memory.
Workshops
Do the case work in the workshop; the exam questions are case-based.
Group assignment weeks
Do your own part in the software, then review a teammate's — the exam will test you individually.
Mid-semester
Use the 20% test to check the diagramming and control material before the second half.

Before the mid-semester checklist

  • Explain the role of an accounting information system in meeting organisational objectives.
  • State internal control objectives and match procedures to them.
  • Draw a system flowchart for a simple process.
  • Draw a data flow diagram at context and first level.

Before the final heaviest topics

  • Explain the database approach and build a simple data model.
  • Document a full transaction cycle with its documents, records and controls.
  • Evaluate a case scenario and recommend controls in writing.
  • Describe how cloud accounting software supports the cycle.

The mistakes that cost marks

01

Mixing flowchart and DFD symbols. They are different tools with different symbol sets; examiners mark the conventions.

02

Controls without risks. A control is only justified by the risk it addresses. Name the risk first.

03

Coasting on group marks. The exam floor is individual; 15% of group work does not protect a 39% exam.

Formula & concept sheet

The vocabulary and formulas you must own

Accounting information system
The people, procedures, data and technology that collect, process and report an organisation's economic information.
Internal control
Policies and procedures that safeguard assets, ensure reliable records and promote compliance.
System flowchart
A diagram of the physical flow of documents, processes and files through a system.
Data flow diagram
A logical diagram of processes, data stores, external entities and the data flows between them.
Database approach
Storing data once in a shared, structured database rather than in separate application files.
Data model
A representation of entities, their attributes and the relationships between them.
Transaction cycle
A recurring sequence of business events and the records and controls that process them, such as revenue or expenditure.
Source document
The record that initiates a transaction, such as a sales order or invoice.
Segregation of duties
Dividing authorisation, recording and custody among different people so no one person controls a transaction end to end.
Cloud accounting software
Online accounting systems that host the ledger and its processes remotely.

Where it fits

Prerequisites, related courses & why it matters

Prerequisite: ACCTG 102 and INFOSYS 110, both required. ACCTG 222 is 15 points at Stage 2, offered in Semester One and Semester Two at the City campus.

Why it matters beyond the grade. Every accounting and audit role depends on understanding the systems that produce the numbers. This course is the foundation for accounting analytics, systems audit and the internal control work that professional bodies expect of graduates.

FAQ

Frequently asked questions

Is ACCTG 222 hard?

It rates moderate. The content is conceptual and technical rather than numerical, but the exam is 50% with a 40% minimum and documentation skills such as data flow diagrams take practice.

What is the assessment breakdown?

Individual quizzes 15%, group assignments 15%, test 20% and final exam 50%, per the catalogue page. At least 40% in the final exam is required as well as a pass mark for the course.

What are the prerequisites?

Both ACCTG 102 and INFOSYS 110 must be completed.

Is there group work?

Yes. Group assignments are 15% and involve cloud-based accounting software and other data tools, matching the fourth learning outcome.

How much time does it take?

The catalogue publishes 150 hours: 24 hours of lectures, 12 hours of workshops, 64 hours of reading and practising and 50 hours on assignments and test preparation.

How do I get help?

The catalogue lists instructor and tutor assistance in person or via Zoom during advertised hours posted on Canvas, and a course email address.

Study ACCTG222 with Sia

Work through information systems, internal control: objectives, documenting systems with flowcharts and the rest of the course with a tutor that knows it and quizzes you on the topics the assessments weight most heavily.

Start studying with Sia