ACCTING 7026 - Accounting Systems and Processes (M)
North Terrace Campus - Semester 2 - 2024
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General Course Information
Course Details
Course Code ACCTING 7026 Course Accounting Systems and Processes (M) Coordinating Unit Accounting Term Semester 2 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: Beatrice Amonoo Nkrumah
Course Timetable
The full timetable of all activities for this course can be accessed from Course Planner.
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Learning Outcomes
Course Learning Outcomes
On successful completion of this course, students will be able to:- Critically evaluate the roles of sound accounting information systems for decision making and management support.
- Critically appraise processes and strategies for developing robust and secure accounting processes and systems.
- 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.
1-3 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.
1-3 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.
1-3 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.
1-3 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.
2 Attribute 7: Digital capabilities
Graduates are well prepared for living, learning and working in a digital society.
1-3 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.
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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 Desktop and Service). 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: 978-0-7303-25048Online Learning
Electronic copies of the lecture notes and the tutorials will be provided via MyUni (www.myuni.adelaide.edu.au).
Two tests will be run online via MyUni.Students are strongly encouraged to regularly check MyUni for updates.
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Learning & Teaching Activities
Learning & Teaching Modes
Teaching of Accounting Systems and Processes 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.Workload
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 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
Weely Topic Textbook 1 Accounting information systems: an overview; and Overview of transaction processing and enterprise resource planning systems Romney et al (2021) Ch 1, 2 2 Systems documentation techniques; and Relational databases; Introduction to Power BI Romney et al (2021) Chs 3, 4 + Power BI material (via MyUni) 3 Database design and implementation using REA model; Power BI Service Romney et al (2021) Chs 19, 20 + Power BI material (via MyUni) 4 and 5 Systems development process; Power BI Service (continued) Romney et al (2021) Chs 22, 23, 24 + Power BI material (via MyUni) 6 Fraud and errors; and Computer fraud and abuse techniques; Power BI Desktop Romney et al (2021) Chs 8, 9 + Power BI material (via MyUni) 7, 8 Control and accounting information systems (controls for security, confidentiality, privacy, processing integrity and availability); Power BI Desktop (continued) Romney et al (2021) Chs 10, 11, 12, 13 + Power BI material (via MyUni) Mid-semester break 9 Accounting information sytems applications (transaction cycles); Power BI Desktop (continued) Romney et al (2021) Chs 14, 15 + Power BI material (via MyUni) 10 Emerging topics in AIS; Power BI Desktop (continued) Material to be provided via MyUni + Power BI material (via MyUni) 11 Contemporary topics in AIS: Digital corporate reporting technology (e.g., XBRL); Blockchain technology in accounting and finance Material to be provided via MyUni 12 The wrap -
Assessment
The University's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Summary
# Assessment Task Task Type Due Weighting Learning Outcome 1 Test 1 (MCQ/theory/case studies) Individual Week 6
30% 1, 2 2 Test 2 (Power BI/data analytics practical test) Individual Week 11 20% 3 3 Final Exam Individual Exam period 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% (Week 6) (further details to be provided via MyUni in due course)
Test 2: Online Power BI/data analytics practical test: 20% (Week 11) (further details to be provided via MyUni in due course)
Final exam: 50% (Date set by Exams Office) (further details to be provided via MyUni in due course)Submission
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: http://www.adelaide.edu.au/policies/230/
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: http://www.adelaide.edu.au/professions/hub/downloads/Communication-Skills-Guide.pdf
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.
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.
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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 (http://www.adelaide.edu.au/policies/101/) 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.
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Student Support
- Academic Integrity for Students
- Academic Support with Maths
- Academic Support with writing and study skills
- Careers Services
- International Student Support
- Library Services for Students
- LinkedIn Learning
- Student Life Counselling Support - Personal counselling for issues affecting study
- Students with a Disability - Alternative academic arrangements
- YouX Student Care - Advocacy, confidential counselling, welfare support and advice
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Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangements Policy
- Academic Integrity Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs Policy
- Copyright Compliance Policy
- Coursework Academic Programs Policy
- Elder Conservatorium of Music Noise Management Plan
- Intellectual Property Policy
- IT Acceptable Use and Security Policy
- Modified Arrangements for Coursework Assessment Policy
- Reasonable Adjustments to Learning, Teaching & Assessment for Students with a Disability Policy
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
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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.