ACCTING 2503 - Accounting Information Systems II
North Terrace Campus - Semester 2 - 2016
General Course Information
Course Code ACCTING 2503 Course Accounting Information Systems II Coordinating Unit Adelaide Business School Term Semester 2 Level Undergraduate Location/s North Terrace Campus Units 3 Contact Up to 3 hours per week Available for Study Abroad and Exchange Y 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 spreadsheets, reporting, and database management, are studied and assessed.
Course Coordinator: Professor Indrit Troshani
The full timetable of all activities for this course can be accessed from Course Planner.
Course Learning OutcomesAccounting Information Systems
Knowledge – an understanding of:
1. The components of an Information System.
2. The roles played by different types of Information Systems in businesses and organisations.
3. Information systems documentation.
4. The relational database model.
5. How networks and electronic commerce add value to businesses and organisations.
6. IT controls and auditing
Skills – ability to:
7. Use of database management systems (e.g. Microsoft Access) to create and use a well-designed database.
8. Discuss, critically appraise, and write about Information Systems concepts and IS
Values – an appreciation of:
9. The role users can play in the development and implementation of new Information Systems.
10. The importance of sound data management.
11. Information systems ethics and computer crime & security.
12. Communication skills.
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)
1-12 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
1-12 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
1-12 Career and leadership readiness
- technology savvy
- professional and, where relevant, fully accredited
- forward thinking and well informed
- tested and validated by work based experiences
7-8 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
8 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
Required ResourcesRomney, M. B., Steinbart, P. J., Mula, J. M., McNamara, R., and Tonkin, T. (2013) Accounting Information Systems, Pearson. ISBN: 978-1-4425-4259-4
Poatsy, M. A., Krebs, C. and Cameron, E., and Grauer, R. T. (2014) Microsoft Office Access 2013 Introductory, Pearson, ISBN: 978-0-13-341219-2
A shrink-wrapped value pack of these textbooks is available from UniBooks with ISBN: 9781488608148
An ebook version of Romney et al is available for download from the Pearson web site.
Recommended ResourcesConsidine, B., Parkes, A., Olesen, K. Blount, Y., and Speer, D. 2012, Accounting information systems: understanding business processes, 4th ed, John Wiley & Sons, Milton, Qld.
Simkin, M. G., Rose, J. M., and Norman, C. S. (2012) Core Concepts of Accounting Information Systems, 12th Edition, John Wiley & Sons, Inc. ISBN: 978-1-118-02230-6
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: 978-1-118-64602-1
Kroenke, David; Bunker, Deborah; & Wilson, David. 2012. Experiencing MIS. (Australian 2nd Ed) Pearson Australia, Frenchs Forest. ISBN: 978-1-4425-3314-13
Online LearningIn addition to the recommended text book resources, students may complete the online Microsoft training courses for MS Access by enrolling via www.adelaide.edu.au/technology/training/online/booking/.
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 Accounting Information Systems will be via 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 1st August. 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: theoretical foundation and overview Ch 1 2 Fundamentals of business processes and transaction processing
Systems development and documentation techniques
Ch 2, 3 3 Files, database systems and relational databases
Introduction to MS Access
Ch 4 and
Poatsy et al
4 Database design using the REA datamodel
Implementing an REA model in a relational database
Ch 21,22 5 Systems development and systems analysis
Systems design, implementation and operation
Ch 19,20 6 Accounting information systems development strategies
Control in accounting information systems
Ch 6,5 7 Fraud, controls and audit in accounting information systems Ch 12 8 Cybercrime: computer attack and abuse techniques Ch 13
Mid-semester break 19-30 September 2016
9 Information systems controls for system reliability-Part 1: Information security
Information systems controls for system reliability-Part2: Confidentiality and privacy
Ch 14, 15 10 Information systems controls for system reliability-Part 3: Processing integrity and availability
Transaction cycles: threats and control procedures
Ch 16, 17 11 Auditing computer-based information systems
Digital reporting with XBRL
Ch 18 and
Considine et al
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 Due date and time Weighting Related Learning Objectives Tutorial Attendance & Participation Ongoing 10% 1-12 Test 1 Sept 9th, 2016, 2-6pm, Nexus 10 (Venue TBA) 20% 1-4, 6, 9, 10 Test 2 Oct 14th, 2016, 2-6pm, Nexus 10 (Venue TBA) 10% 7 Final Exam (3 hours) 60% 1 - 12 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 (Multiple Choice Questions) CLOSED BOOK
Due Date: September 9th, 2016, 2-6pm, Nexus 10 (Venue TBA)
Test 2 10%
Test 2 (MS Access) CLOSED BOOK
Due Date: October 14th, 2016, 2-6pm, Nexus 10 (Venue TBA)
Tutorial Attendance & Participation 10%
The quality of each student’s preparation for and participation in tutorials will be assessed by the tutor/lecturer.
Final Exam 60%
There will be a 3 hour exam (closed book exam/no dictionaries permitted).
No information currently available.
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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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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