ACCTING 7026 - Accounting Systems and Processes (M)

North Terrace Campus - Semester 1 - 2022

This course aims to provide students with an overall knowledge and understanding of accounting information systems and processes, and implications of their use in modern business. The course will examine a number of areas including the roles of accounting information systems in business, particularly in supporting strategic and operational decision-making, problem-solving and operations (e.g. data management, modelling, and analytics), 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, distributed ledger technology, and ethics are also covered.

  • General Course Information
    Course Details
    Course Code ACCTING 7026
    Course Accounting Systems and Processes (M)
    Coordinating Unit Accounting
    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: Professor Indrit Troshani

    Course Timetable

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

  • Learning Outcomes
    Course Learning Outcomes
    On successful completion of this course, students will be able to:
    1. Critically evaluate the roles of sound accounting information systems for decision making and management support.
    2. Critically appraise processes and strategies for developing robust and secure accounting processes and systems.
    3. Employ sound data management and analytics techniques and strategies for problem solving and decision support.

    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)

    Attribute 1: Deep discipline knowledge and intellectual breadth

    Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.


    Attribute 2: Creative and critical thinking, and problem solving

    Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.


    Attribute 3: Teamwork and communication skills

    Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.


    Attribute 4: Professionalism and leadership readiness

    Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.


    Attribute 5: Intercultural and ethical competency

    Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.


    Attribute 7: Digital capabilities

    Graduates are well prepared for living, learning and working in a digital society.


    Attribute 8: Self-awareness and emotional intelligence

    Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.

  • Learning Resources
    Required Resources
    Romney, M. B., Steinbart, P. J., Summers, S. L., and Wood, D. A. (2021) Accounting Information Systems, Fifteenth Edition, Pearson, ISBN 978-1-292-35336-4

    In addition to the recommended text book resources, students will need to complete practice material using a data analytics application (e.g., Microsoft Power BI). Related material will be provided via MyUni and discussed in lectures and practical tutorial sessions.

    Recommended Resources
    Parkes, A., Considine, B., Blount, Y., and Olesen, K., (2019) Accounting Information Systems, 5th Edition, John Wiley & Sons Australia, Ltd, ISBN: 978-0-7303-25048
    Online Learning

    Electronic copies of the lecture notes and the tutorials will be provided via MyUni (

    Two tests will be run online via MyUni.

    Students are strongly encouraged to regularly check MyUni for updates.

  • Learning & Teaching Activities
    Learning & Teaching Modes
    Teaching of Accounting Systems and Processes (M) 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 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 Week 2. 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: an overview; and Overview of transaction processing and enterprise resource planning systems (Romney et al., 2021, Chapters 1 and 2)

    • Week 2: Systems documentation techniques; and Relational databases (Romney et al., 2021, Chapters 3 and 4); Introduction to Power BI (Power BI Material in MyUni)

    • Week 3: Database design and implementation using REA model (Romney et al., 2021, Chapters 19 and 20); Power BI Service (Power BI Material in MyUni)

    • Weeks 4 and 5: Systems development process (Romney et al., 2021, Chapters 22, 23, 24); Power BI Desktop (Power BI Material in MyUni)

    • Week 6: Fraud and errors; and Computer fraud and abuse techniques (Romney et al., 2021, Chapters 8 and 9); Power BI Desktop (continued) (Power BI Material in MyUni)

    • Mid-semester break
    • Weeks 7, 8, 9: Control and accounting information systems (controls for security, confidentiality, privacy, processing integrity and availability) (Romney et al., 2021, Chapters 10, 11, 12, 13); Power BI Desktop (continued) (Power BI Material in MyUni)

    • Week 10: Accounting information sytems applications (transaction cycles) (Romney et al., 2021, Chapters 14 and 15)

    • Week 11: Digital Business Reporting e.g. XBRL (refer to recommended resource - Parkes et al., (2019); distributed ledger technology applications in accounting and finance (handouts to be provided via MyUni)

    • 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
    Assessment Task Task Type Due Duration Weighting Learning Outcome
    Test 1 (MCQ/theory/case studies)
    Mode: Online via MyUni
    Time of test: to be advised in due course

    Friday Week 5

    90 minutes

    30% 1, 2
    Test 2 (Power BI/data analytics practical test)
    Mode: Online via MyUni
    Time of test: to be advised in due course
    Individual Friday Week 10 40 minutes 20% 3
    Final Exam Individual Exam period 3 hours 50% 1, 2, 3
    TOTAL 100%
    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 50% overall must be obtained.
    • Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process.
    • 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
    • Test 1: Online Multiple Choice Questions Test (theory/case studies): 30% (Friday/Week 5)(further details to be provided via MyUni in due course)

    • Test 2: Power BI/data analytics practical test: 20% (Friday/Week 10)(further details to be provided via MyUni in due course)

    • Final exam: 50% (further details to be provided via MyUni in due course)(Date set by Exams Office)
    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.