CQUniversity Unit Profile
ACCT20072 Accounting Systems and Information Assurance
Accounting Systems and Information Assurance
All details in this unit profile for ACCT20072 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
General Information

Overview

Given the pervasive nature of business information systems and technology generally, accountants are increasingly expected to be able to be competent in understanding the business processes and information systems in use in organisations. This unit offers you an overview of the technology and control issues associated with accounting information systems, ensuring you acquire a reasonable level of assurance that the accounting information provided to stakeholders is true and fair, accurate and timely.

Details

Career Level: Postgraduate
Unit Level: Level 9
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

There are no requisites for this unit.

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 - 2018

Brisbane
Distance
Melbourne
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 Postgraduate 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. In-class Test(s)
Weighting: 30%
3. Examination
Weighting: 60%

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 Unit evaluation

Feedback

More practical examples of using accounting systems would be helpful

Recommendation

Workshops will be updated to include more practical examples

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information
  2. Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information
  3. Construct effective control plans and report on their likely effectiveness
  4. Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles
  5. Evaluate critically the role that poor financial information has played in cases of poor corporate performance
  6. Demonstrate skills in the use of accounting software to record and report transactions in firms.
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 5 6
1 - Online Quiz(zes) - 10%
2 - In-class Test(s) - 30%
3 - Examination - 60%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4 5 6
1 - Knowledge
2 - Communication
3 - Cognitive, technical and creative skills
4 - Research
5 - Self-management
6 - Ethical and Professional Responsibility
7 - Leadership

Alignment of Assessment Tasks to Graduate Attributes

Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7
1 - Online Quiz(zes) - 10%
2 - In-class Test(s) - 30%
3 - Examination - 60%
Textbooks and Resources

Textbooks

Prescribed

Accounting Information Systems 5th ed 5th (2016)

Authors: Parkes, Considine, Olesen, Blount
Wiley
ISBN:
Binding: Other

Additional Textbook Information

The required text will be available in e-text format only. Please purchase the digital e-text directly from the publisher's online store website at:

http://www.wileydirect.com.au/buy/accounting-information-systems-5th-edition/

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
Referencing Style

All submissions for this unit must use the referencing style: American Psychological Association 6th Edition (APA 6th edition)

For further information, see the Assessment Tasks.

Teaching Contacts
Sally Chaplin Unit Coordinator
s.chaplin@cqu.edu.au
Schedule
Week 1 Begin Date: 09 Jul 2018

Module/Topic

Introduction to accounting information systems    

Chapter

1 & 2

Events and Submissions/Topic

Week 2 Begin Date: 16 Jul 2018

Module/Topic

Database concepts

Chapter

3 & 4

Events and Submissions/Topic

Week 3 Begin Date: 23 Jul 2018

Module/Topic

Systems development

Chapter

5

Events and Submissions/Topic

Week 4 Begin Date: 30 Jul 2018

Module/Topic

Systems documentation

Chapter

7

Events and Submissions/Topic

Online MCQ Due: Week 4 Monday (30 July 2018) 11:45 pm AEST
Week 5 Begin Date: 06 Aug 2018

Module/Topic

Internal controls    

Chapter

8 & 9

Events and Submissions/Topic

Vacation Week Begin Date: 13 Aug 2018

Module/Topic

Chapter

Events and Submissions/Topic

Week 6 Begin Date: 20 Aug 2018

Module/Topic

Class attendance required for In-class test. You must attend class in Week 6 to complete Assessment 2.

Chapter

Events and Submissions/Topic

The Week 6 test will be done during your normal lecture time in week 6 which commences 20 August.  Please attend your normal class during this week. 


In-class test Due: Week 6 Monday (20 Aug 2018) 12:00 am AEST
Week 7 Begin Date: 27 Aug 2018

Module/Topic

Transaction cycle: Revenue

MYOB 1

Chapter

10

Events and Submissions/Topic

Week 8 Begin Date: 03 Sep 2018

Module/Topic

Transaction cycle: Expenditure

MYOB 2

Chapter

11

Events and Submissions/Topic

Week 9 Begin Date: 10 Sep 2018

Module/Topic

Transaction cycle: General ledger and financial reporting

MYOB 3

Chapter

6 & 12

Events and Submissions/Topic

Week 10 Begin Date: 17 Sep 2018

Module/Topic

Auditing and governance of AIS

Chapter

13

Events and Submissions/Topic

Week 11 Begin Date: 24 Sep 2018

Module/Topic

Ethics and cybercrime

Chapter

14

Events and Submissions/Topic

Week 12 Begin Date: 01 Oct 2018

Module/Topic

Unit review

Chapter

Events and Submissions/Topic

Review/Exam Week Begin Date: 08 Oct 2018

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 15 Oct 2018

Module/Topic

Chapter

Events and Submissions/Topic

Assessment Tasks

1 Online Quiz(zes)

Assessment Title
Online MCQ

Task Description

Online MCQ with 20 questions from Chapters 1, 2, 3 and 4 worth 10%.  The quiz will open Sunday 29th July 2018 at 9.00am and close Monday 30 July 2018 at 11.00pm (All times are Qld times).  Once you open the quiz you will have 30 minutes to complete the quiz.  You cannot close and restart the quiz.  There are no extensions available.  Once the quiz closes on 30th July it cannot be re-opened. 


Number of Quizzes


Frequency of Quizzes


Assessment Due Date

Week 4 Monday (30 July 2018) 11:45 pm AEST


Return Date to Students

Week 4 Tuesday (31 July 2018)


Weighting
10%

Assessment Criteria

This assessment item consists of an open-book online quiz available in Moodle. The quiz will consist of a range of multiple-choice questions from Chapters 1 to 4. You must complete this quiz individually within the time period indicated. 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 30 minutes to complete 20 questions.


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information
  • Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information
  • Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles
  • Evaluate critically the role that poor financial information has played in cases of poor corporate performance
  • Demonstrate skills in the use of accounting software to record and report transactions in firms.


Graduate Attributes
  • Knowledge
  • Communication
  • Research

2 In-class Test(s)

Assessment Title
In-class test

Task Description

Assessment 2 is an in-class test to be held during your normal lecture time in week 6.  Short answer questions will be taken from Chapters 7, 8 and 9. 


Assessment Due Date

Week 6 Monday (20 Aug 2018) 12:00 am AEST

This assessment will be during your normal lecture time in week 6


Return Date to Students

Week 8 Friday (7 Sept 2018)

Tests will be returned during your normal lecture time. Please attend class to collect your test and your feedback


Weighting
30%

Assessment Criteria

Critically evaluate given scenarios in relation to information systems and correctly apply systems theory to a selection of questions. In addition, there are marks for appropriate writing style, including grammar, punctuation, syntax, spelling and neatness.


Referencing Style

Submission

No submission method provided.


Submission Instructions
During your normal lecture time in week 6.

Learning Outcomes Assessed
  • Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information
  • Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information
  • Construct effective control plans and report on their likely effectiveness
  • Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles
  • Evaluate critically the role that poor financial information has played in cases of poor corporate performance
  • Demonstrate skills in the use of accounting software to record and report transactions in firms.


Graduate Attributes
  • Knowledge
  • Communication
  • Cognitive, technical and creative skills
  • Research
  • Ethical and Professional Responsibility

Examination

Outline
Complete an invigilated examination

Date
During the examination period, at a CQUniversity examination centre

Weighting
60%

Length
180 minutes

Details
Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
Closed Book
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?