ACCTING 2503 - Accounting Information Systems
North Terrace Campus - Semester 1 - 2019
General Course Information
Course Code ACCTING 2503 Course Accounting Information Systems Coordinating Unit Business School Term Semester 1 Level Undergraduate Location/s North Terrace Campus Units 3 Contact Up to 3 hours per week Available for Study Abroad and Exchange Y Prerequisites ACCTING 1002 Assumed Knowledge Basic accounting concepts. Quota A quota may apply Course Description This course is an introduction to Accounting Information Systems: their role in organisations, particularly in support of strategic and operational decision-making and problem-solving, as well as operations support and management. Systems thinking; systems design & development; management perspectives on the IT support role to business (particularly security & ethics); trends, issues and concerns in IS; and end-user application software including accounting packages, reporting, and database management, are studied and assessed.
Course Coordinator: James Delinicolas
The full timetable of all activities for this course can be accessed from Course Planner.
Course Learning OutcomesOn successful completion of this course, students will be able to:
1. Identify and explain the roles and components of AIS.
2. Explain, justify and evaluate internal control systems.
3. Explain and justify AIS auditing, computer crime, and security techniques.
4. Explain software development processes, including systems documentation, and explain and justify software development strategies.
5. Employ sound data management and effectively use well-designed databases and database management systems.
6. Discuss and critically appraise role of sound accounting information systems and use them in decision making and management support.
7. Learn how to manage basic business processes using accounting package (e.g. MYOB).
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)
1-6 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
1-6 Teamwork and communication skills
- developed from, with, and via the SGDE
- honed through assessment and practice throughout the program of studies
- encouraged and valued in all aspects of learning
1-4, 6 Career and leadership readiness
- technology savvy
- professional and, where relevant, fully accredited
- forward thinking and well informed
- tested and validated by work based experiences
1-6 Intercultural and ethical competency
- adept at operating in other cultures
- comfortable with different nationalities and social contexts
- Able to determine and contribute to desirable social outcomes
- demonstrated by study abroad or with an understanding of indigenous knowledges
3 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
Recommended ResourcesParkes, A., Considine, B., Olesen, K. Blount, Y. 2016, Accounting information systems, 5th ed, John Wiley & Sons, Milton, Qld.
Gray, H., Issa, T., Pye, G., Troshani, I., Rainer, R. K., Prince, B., Watson, H. (2015) Management Information Systems, 1st Australasian Edition, John Wiley & Sons, ISBN: 978-0-7303-3649-5
Online LearningIn addition to the recommended text book resources, students may complete the online training course for an accounting application (e.g., MYOB) by enrolling via www.perdisco.com.
Further details (e.g. how and when to enrol and which courses to take) will be provided after the lectures commence.
Learning & Teaching Activities
Learning & Teaching ModesTeaching of Information Systems will be via face-to-face weekly lectures supported by problem-solving tutorials examining the materials covered in lectures.
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 for a three-unit course you are expected to commit approximately 9 hours 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 11th March. Where tutes fall on public holidays, arrangements will be made for these tutes to be made up. 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 Lecture Topic Textbook 1 Accounting information systems: an overview R&S Ch 1 2 Overview of transaction processing and enterprise resource planning systems, and Systems documentation techniques; Introduction to MYOB R&S Chs 2,3 3 Fraud, Computer fraud and abuse techniques R&S Chs 5,6 4 Control and accounting information systems, and Controls for information security R&S Chs 7,8 5 Confidentiality and privacy controls, and Processing integrity and availability controls R&S Chs 9,10
Mid-semester break: 15 April - 26 April 2019
6 Auditing computer-based information systems R&S Ch 11 7 The revenue cycle: sales to cash collections, and The expenditure cycle: purchasing to cash disbursements R&S Chs 12,13 8 Introduction to systems development and systems analysis, and Systems design, implementation and operation R&S Chs 20,22 9 AIS development strategies R&S Ch 21 10 Relational databases, and the REA data model R&S Chs 4, 17 11 Emerging topics in AIS: Digital business and financial reporting with XBRL and Blockchain technology in accounting and finance To be advised 12 The wrap
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 Task Weight Due Date/Week Learning Outcomes 1 Test 1 (MCQs) 20% Week 5 1 - 4, 6 2 Test 2 (Perdisco/MYOB) 15% Week 10 6, 7 3 Tutorial Attendance & Participation 10% Ongoing 1 - 6 4 Final Exam (3 hours) 55% 1 - 6 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 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
· Tutorial Attendance and Participation (see table below):
Attendance Participation Ticks Marks Ticks Marks <=5 0 1 0.5 6 1 2 1 7 2 3 2 8 3 4 3 9 4 5 4 10 5 >=6 5
Test 1 20%
Test 1 (AIS Multiple Choice Questions) CLOSED BOOK
Due Date: Week 5 (Date, Time & Venue: TBA)
Test 2 15%
Test 2 (MYOB Test)
Due Date: Week 10, Friday May 24th, 11:59pm
Tutorial Attendance & Participation 10%
The quality of each student’s preparation for and participation in tutorials will be assessed by the tutor/lecturer. Any student attending and participating in less than 6 of the 11 tutorials will automatically score zero (unless a medical certificate is provided).
Final Exam 55%
There will be a 3 hour exam (closed book exam, no dictionaries and no calculators permitted).
SubmissionPresentation 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. 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.
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.
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.
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.
- Academic Support with Maths
- Academic Support with writing and speaking skills
- Student Life Counselling Support - Personal counselling for issues affecting study
- International Student Support
- AUU Student Care - Advocacy, confidential counselling, welfare support and advice
- Students with a Disability - Alternative academic arrangements
- Reasonable Adjustments to Teaching & Assessment for Students with a Disability Policy
Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangement Policy
- Academic Honesty Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs
- 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
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
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.