ACCTING 7026 - Accounting Information Systems (M)

North Terrace Campus - Semester 1 - 2016

This course aims to provide students with an overall knowledge and understanding of accounting information systems and implications of their use in modern business. The course will examine a number of areas including the rolses of accounting information systems in business particularly in supporting strategic and operational decision-making, problem-solving and operations (e.g. transactions cycles including revenue, expenditure), the manner in which these systems are developed, acquired and deployed, and used to enhance business processes, internal controls, risk management, and auditing . Contemporary issues including security, data and information management and ethics are also covered.

  • General Course Information
    Course Details
    Course Code ACCTING 7026
    Course Accounting Information Systems (M)
    Coordinating Unit Adelaide Business School
    Term Semester 1
    Level Postgraduate Coursework
    Location/s North Terrace Campus
    Units 3
    Contact Up to 3 hours per week
    Available for Study Abroad and Exchange Y
    Corequisites ACCTING 7019
    Assessment Exam/tests/tutorial work as prescribed at first lecture
    Course Staff

    Course Coordinator: James Delinicolas

    Course Timetable

    The full timetable of all activities for this course can be accessed from Course Planner.

  • Learning Outcomes
    Course Learning Outcomes
    1 To gain an understanding of Information Systems, business processes and the roles played by Accounting Information Systems in businesses and organisations, including database systems and relational databases and information systems audits.

    2 To gain an understanding of information systems controls: (1) information security (2) confidentiality and privacy (3) processing integrity and availability.

    3 Discuss, critically appraise, and write about information systems concepts and IS development.

    4 Use MYOB to process information in an accurate and useful manner.

    5 Prepare and use information systems documentation techniques to understand and document information systems.

    6 To understand the steps involved in the development and implementation of new Information Systems, and appreciate the role users play in this.
    University Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    University Graduate Attribute Course Learning Outcome(s)
    Deep discipline knowledge
    • informed and infused by cutting edge research, scaffolded throughout their program of studies
    • acquired from personal interaction with research active educators, from year 1
    • accredited or validated against national or international standards (for relevant programs)
    Critical thinking and problem solving
    • steeped in research methods and rigor
    • based on empirical evidence and the scientific approach to knowledge development
    • demonstrated through appropriate and relevant assessment
    Career and leadership readiness
    • technology savvy
    • professional and, where relevant, fully accredited
    • forward thinking and well informed
    • tested and validated by work based experiences
    Self-awareness and emotional intelligence
    • a capacity for self-reflection and a willingness to engage in self-appraisal
    • open to objective and constructive feedback from supervisors and peers
    • able to negotiate difficult social situations, defuse conflict and engage positively in purposeful debate
  • Learning Resources
    Required Resources
    Romney, M. B., Steinbart, P. J. (2015) Accounting Information Systems, Thirteenth Edition, Pearson, ISBN 978-1-292-06052-1

    In addition to the recommended text book resources, students are expected to complete the online Perdisco training course for MYOB.
    Further details (e.g. how and when to enrol and which courses to take) will be provided after the lectures commence.

    Recommended Resources
    Considine, B., Parkes, A., Olesen, K., Blount, Y., Speer, D. (2012) Accounting Information Systems: Understanding Business Processes, John Wiley & Sons Australia, Ltd, ISBN: 978-0-7303-0247-6
    Online Learning
    Electronic copies of the lecture notes and the tutorials will be provided in MyUni ( Both tests will be run online, one via MyUni, the other via Perdisco. Students are strongly encouraged to regularly check MyUni for updates.
  • Learning & Teaching Activities
    Learning & Teaching Modes
    Teaching of Accounting Information Systems will be via weekly lectures supported by problem-solving tutorials examining the materials covered in lectures. All students are expected to attend all lectures and tutorials in this course.

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
    The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course, of private study outside of your regular classes.

    Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

    Tutorial classes will be held weekly commencing the week beginning Monday 7 March. Membership of tutorial classes is to be finalised by the end of the second week of semester. Students wishing to swap between tutorial classes after this time are required to present their case to the Lecturer-in-Charge, but should be aware that such a request may not be approved.

    Tutorials are an important component of your learning in this course. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.
    Learning Activities Summary
    • Week 1: Accounting information systems: theoretical foundation and overview (Considine et al., Chapter 1)
    • Week 2: Business processes (Considine et al., Chapter 2)
    • Week 3: Database concepts (Considine et al., Chapter 3)
    • Week 4: Systems documentation (Considine et al., Chapter 6)
    • Week 5: Internal controls (Considine et al., Chapters 7 and 8)
    • Week 6: Transaction cycles (Considine et al., Chapters 9 and 10)
    • Week 7: Transaction cycles, continued (Considine et al, Chapter 13)
    • Week 8: Systems development (Considine et al., Chapter 14)
    • Week 9: Auditing and governance of AIS (Considne et al., Chapter 15)
    • Week 10: XBRL reporting (Considine et al., Chapter 5)
    • Week 11: Ethics and cybercrime (Considine et al., Chapter 16)
    • Week 12: The Wrap
  • Assessment

    The University's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary
    Knowledge gained in Accounting Information Systems course will be assessed using two forms of assessment: two tests, each worth 20% of the overall assessment and the final exam worth 60%. These forms of assessment address all learning objectives of the course.
    Assessment Related Requirements
    ·        Students are required to attend all lectures and the tutorials in which they are enrolled.
    ·        All topics covered during the semester are examinable.
    ·        To gain a pass, a mark of at least 40% must be obtained on the examination as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49.
    ·        Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process.  Marks may be deducted in the final examination because of poor hand-writing.
    ·        Assessment marks prior to the final exam will be displayed on the course website.  Students are encouraged to check their marks and notify the lecturer-in-charge of any discrepancies

    Assessment Detail
    • AIS Theory test in Nexus 10: 20% (Friday May 6th, 2016, 2-6pm Adelaide time)
    • Online Perdisco MYOB test: 20% (Friday May 20th, 2016, 11:59pm Adelaide Time))
    • Final exam: 60% (Check via Access Adelaide)
    • The final exam is CLOSED BOOK. Dictionaries are NOT permitted. Use of calculators is not permitted.
    Presentation of Assignments

    Students must retain a copy of all assignments submitted.
    All individual assignments must be attached to an Assignment Cover Sheet which must be signed and dated by the student before submission.
    All group assignments must be attached to an Assignment Cover Sheet which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.
    Lecturers/markers can refuse to accept assignments which do not have a signed acknowledgement of the University’s Policy on Plagiarism:
    Assignment Guidelines including Referencing Details

    A copy of the Postgraduate Programs: Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from:

    This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations etc.

    In preparing any written piece of assessment for your postgraduate studies it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)

    The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

    Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided on page 6 of the Communication Skills Guide.

    Late Assignment Submission

    Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the Lecturer-in-Charge of the course before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by a 10% mark reduction for each day that it is late (including week-ends).

    Return of Assignments

    Lecturers aim to mark and return assignments to students within three (3) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from either their tutorials or lectures. If assignments aren’t collected after two (2) weeks, the assignments will be available at the Student Hub for two (2) weeks.

    Examination Information

    It is each student's responsibility to read the examination timetable. Misreading the timetable is not accepted as grounds for granting a replacement/additional (sup) exam.

    University staff are not permitted to provide examination times to students over the telephone or in response to personal enquiries.

    Examinations will be held only at the time and locations stated in the University’s Examination Timetable, so they may not be taken in another country. Students should not make any arrangements to be absent until after the replacement/additional (sup) exam period.

    Students are NOT permitted to take a Dictionary (English or English-Foreign) into the examination and the use of calculators in the examination is not permitted.
    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through Access Adelaide.

  • Student Feedback

    The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy ( course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support
  • Policies & Guidelines
  • Fraud Awareness

    Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student’s disciplinary procedures.

The University of Adelaide is committed to regular reviews of the courses and programs it offers to students. The University of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.