CQUniversity Unit Profile
ACCT19066 Accounting Systems and Assurance
Accounting Systems and Assurance
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The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
Corrections

Unit Profile Correction added on 26-06-24

Final invigilated exam to be replaced by an online assessment. This unit is only offered in T2. To reduce the impact of Gen AI, questions in the online assessment will be based on the practical work students perform in the computer workshops. Additionally, as each student has a unique ID in the SAP system, it becomes a trivial task to monitor their activities within SAP to ensure that these activities have indeed been done. This will improve the authenticity of assessment as students cannot copy and paste answers of each other without evidence in the SAP System, nor will they be able to use Gen AI produce answers.

General Information

Overview

Accountants are increasingly expected to be competent in their understanding of complex business processes and information systems used in organisations. This unit will provide you with the essential skills and knowledge needed to understand and use such Accounting Information Systems throughout your career. You will develop knowledge in accounting systems and business processes, basic system documentation tools, database management, fraud and other threats, as well as appropriate internal controls. You will also investigate and study technological developments in areas such as transaction processing, visualisation methods and business intelligence. Finally, you will develop technical competence in productivity software, such as spreadsheets, visualisation tools and accounting software.

Details

Career Level: Undergraduate
Unit Level: Level 2
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Prerequisites ACCT11081 Introductory Financial AccountingMGMT11169 Business Analytics

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

Offerings For Term 2 - 2024

Brisbane
Melbourne
Online
Sydney

Attendance Requirements

All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Class and Assessment Overview

Recommended Student Time Commitment

Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Class Timetable

Bundaberg, Cairns, Emerald, Gladstone, Mackay, Rockhampton, Townsville
Adelaide, Brisbane, Melbourne, Perth, Sydney

Assessment Overview

1. Online Quiz(zes)
Weighting: 10%
2. Practical Assessment
Weighting: 40%
3. Examination
Weighting: 50%

Assessment Grading

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of 'pass' in order to pass the unit. If any 'pass/fail' tasks are shown in the table above they must also be completed successfully ('pass' grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the 'assessment task' section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University's Grades and Results Policy for more details of interim results and final grades.

Previous Student Feedback

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback from Student evaluation

Feedback

Students were not satisfied with feedback received from he UC.

Recommendation

An increased effort will be made to provide written feedback and to communicate with students regarding assessment feedback. Channels such as emails and CQU Success will be used.

Feedback from Student evaluation

Feedback

Weekly recordings were late

Recommendation

An increased effort will be made to ensure workshop recordings are made available shortly after the workshop.

Feedback from Student evaluation

Feedback

Limited information provided relating to final exam

Recommendation

From 2024 the final assessment will be open book and online. Detailed advice will be provided to students relating to the assessment.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Distinguish fundamental concepts and the role Accounting Information Systems play in achieving organisational objectives
  2. Evaluate business processes and apply relevant methods to design and document AIS processes
  3. Assess the risk of fraud, abuse and unethical practices and identify methods to mitigate such risk
  4. Demonstrate skills in using software to analyse, visualise, record and report accounting transactions.
Alignment of Learning Outcomes, Assessment and Graduate Attributes
N/A Level
Introductory Level
Intermediate Level
Graduate Level
Professional Level
Advanced Level

Alignment of Assessment Tasks to Learning Outcomes

Assessment Tasks Learning Outcomes
1 2 3 4
1 - Online Quiz(zes) - 10%
2 - Practical Assessment - 40%
3 - Examination - 50%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4
1 - Communication
2 - Problem Solving
3 - Critical Thinking
4 - Information Literacy
5 - Team Work
6 - Information Technology Competence
7 - Cross Cultural Competence
8 - Ethical practice
9 - Social Innovation
10 - Aboriginal and Torres Strait Islander Cultures
Textbooks and Resources

Textbooks

Prescribed

Accounting Information Systems, Global Edition eBook, 15th Edition

Edition: 15th (2020)
Authors: Marshall B. Romney, Paul John Steinbart, Scott L. Summers, David A. Wood
Pearson
United States of America
ISBN: 9781292353289
Binding: eBook

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Microsoft Excel
  • SAP ERP System (Online access)
Referencing Style

All submissions for this unit must use the referencing style: American Psychological Association 7th Edition (APA 7th edition)

For further information, see the Assessment Tasks.

Teaching Contacts
Kishore Singh Unit Coordinator
k.h.singh@cqu.edu.au
Mario Bojilov Unit Coordinator
m.bojilov@cqu.edu.au
Schedule
Week 1 Begin Date: 08 Jul 2024

Module/Topic

Unit Overview and Introduction to Accounting Information Systems

Chapter

Ch 1

Events and Submissions/Topic

Microsoft Excel Computer Workshop 1

Week 2 Begin Date: 15 Jul 2024

Module/Topic

Big Data

Chapter

Notes available in Moodle

Events and Submissions/Topic

Microsoft Excel Computer Workshop 2

Week 3 Begin Date: 22 Jul 2024

Module/Topic

Transaction Processing and ERP Systems

Chapter

Ch 2

Events and Submissions/Topic

Microsoft Excel Computer Workshop 3

Week 4 Begin Date: 29 Jul 2024

Module/Topic

Systems Documentation Techniques

Chapter

Ch 3

Events and Submissions/Topic

Microsoft Excel Computer Workshop 4

Week 5 Begin Date: 05 Aug 2024

Module/Topic

Databases and Analytics

Chapter

Ch 4 to 7

Events and Submissions/Topic

Vacation Week Begin Date: 12 Aug 2024

Module/Topic

No classes this week.

Chapter

Events and Submissions/Topic

Week 6 Begin Date: 19 Aug 2024

Module/Topic

Revenue Cycle

Chapter

Ch 14

Events and Submissions/Topic

SAP Computer Workshop 1

Week 7 Begin Date: 26 Aug 2024

Module/Topic

Expenditure Cycle

Chapter

Ch 15

Events and Submissions/Topic

SAP Computer Workshop 2

Week 8 Begin Date: 02 Sep 2024

Module/Topic

General Ledger and Reporting System

Chapter

Ch 18

Events and Submissions/Topic

SAP Computer Workshop 3

Week 9 Begin Date: 09 Sep 2024

Module/Topic

Fraud and Cybercrime

Chapter

Ch 8 & 9

Events and Submissions/Topic

SAP Computer Workshop 4

Week 10 Begin Date: 16 Sep 2024

Module/Topic

Control & Audit of Accounting Information Systems

Chapter

Ch 10 to 13

Events and Submissions/Topic

SAP Computer Workshop 5

Week 11 Begin Date: 23 Sep 2024

Module/Topic

Systems Development Process

Chapter

Ch 22 to 24

Events and Submissions/Topic

Week 12 Begin Date: 30 Sep 2024

Module/Topic

Unit Review

Chapter

Events and Submissions/Topic

Review/Exam Week Begin Date: 07 Oct 2024

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 14 Oct 2024

Module/Topic

Chapter

Events and Submissions/Topic

Assessment Tasks

1 Online Quiz(zes)

Assessment Title
Online Multiple Choice Quiz

Task Description

Quiz: General Information

  • There are 4 Online Multiple Choice Quizzes. These will be held fortnightly at the end of weeks 2, 4, 6 & 8.
  • Each quiz is worth 2.5%, i.e. total for 4 quizzes is 10%.
  • Each quiz consists of 10 questions.
  • Once you open a quiz you will have 20 minutes to complete it.
  • You cannot close and restart the quiz.
  • There are no extensions available.
  • Once the quiz closes it cannot be re-opened.

Quiz: Topics

  • Quiz 1 - Week 1 and 2
  • Quiz 2 - Week 3 and 4
  • Quiz 3 - Week 5 and 6
  • Quiz 4 - Week 7 and 8

Refer to Moodle for Dates and availability of Quizzes. Note: All times are based on Queensland time (AEST).


Number of Quizzes

4


Frequency of Quizzes

Fortnightly


Assessment Due Date

Fortnightly. Refer to Moodle for further information.


Return Date to Students

Results available in Moodle


Weighting
10%

Assessment Criteria

This assessment item consists of four (4) open-book online quizzes available in Moodle.

  • The quizzes are held fortnightly. Each quiz consists of a selection of multiple-choice questions from the prior 2 weeks lectures and associated textbook chapters.
  • You must complete each quiz individually within the time period allocated.
  • You will not be able to re-open the quiz after the assessment date. It is your responsibility to complete the quiz within the specified time period.
  • There are no extensions available for the online quiz.
  • You only have one attempt at the quiz.
  • Once you open the quiz you will have 20 minutes to complete 10 questions.


Referencing Style

Submission
Online

Submission Instructions
Online via Moodle

assessmentOutcome
  • Distinguish fundamental concepts and the role Accounting Information Systems play in achieving organisational objectives
  • Evaluate business processes and apply relevant methods to design and document AIS processes
  • Assess the risk of fraud, abuse and unethical practices and identify methods to mitigate such risk


assessmentGradAttribute

2 Practical Assessment

Assessment Title
Practical Assessment

Task Description

General Information

There are two Assessment Tasks.

The total for both Assessment Tasks is 40%


Topics

Assessment Task 1: Microsoft Excel

Assessment Task 2: SAP

Refer to Moodle for further information.


Assessment Due Date

Refer to Moodle for Due Dates


Return Date to Students

Results available in Moodle


Weighting
40%

Assessment Criteria

Assessment Task 1: Microsoft Excel - This assessment evaluates the student's ability to use MS Excel software to perform basic tasks covered in the related computer workshops.
Assessment Task 2: SAP - This assessment item evaluates the student's ability to use SAP software to perform basic tasks covered in the related computer workshops.


Referencing Style

Submission
Online

Submission Instructions
Online via Moodle

assessmentOutcome
  • Demonstrate skills in using software to analyse, visualise, record and report accounting transactions.


assessmentGradAttribute

Examination

Outline
Complete an invigilated examination

Date
During the examination period at a CQUniversity examination centre

Weighting
50%

Length
120 minutes

Exam Conditions
Open Book

Materials
Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
Academic Integrity Statement

As a CQUniversity student you are expected to act honestly in all aspects of your academic work.

Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.

When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.

Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.

As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.

What is a breach of academic integrity?

A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.

Why is academic integrity important?

A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.

Where can I get assistance?

For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.

What can you do to act with integrity?