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
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
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).
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
Assessment Overview
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.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure – Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure – International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback – Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
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
More practical examples of using accounting systems would be helpful
Workshops will be updated to include more practical examples
- 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.
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 | ||||||
| 8 - Aboriginal and Torres Strait Islander Cultures | ||||||
Alignment of Assessment Tasks to Graduate Attributes
| Assessment Tasks | Graduate Attributes | |||||||
|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | |
| 1 - Online Quiz(zes) - 10% | ||||||||
| 2 - In-class Test(s) - 30% | ||||||||
| 3 - Examination - 60% | ||||||||
Textbooks
Accounting Information Systems 5th ed
Edition: 5th (2016)
Authors: Parkes, Considine, Olesen, Blount
Wiley
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
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
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.
s.chaplin@cqu.edu.au
Module/Topic
Introduction to accounting information systems
Chapter
1 & 2
Events and Submissions/Topic
Module/Topic
Database concepts
Chapter
3 & 4
Events and Submissions/Topic
Module/Topic
Systems development
Chapter
5
Events and Submissions/Topic
Module/Topic
Systems documentation
Chapter
7
Events and Submissions/Topic
Module/Topic
Internal controls
Chapter
8 & 9
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
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
Module/Topic
Transaction cycle: Revenue
MYOB 1
Chapter
10
Events and Submissions/Topic
Module/Topic
Transaction cycle: Expenditure
MYOB 2
Chapter
11
Events and Submissions/Topic
Module/Topic
Transaction cycle: General ledger and financial reporting
MYOB 3
Chapter
6 & 12
Events and Submissions/Topic
Module/Topic
Auditing and governance of AIS
Chapter
13
Events and Submissions/Topic
Module/Topic
Ethics and cybercrime
Chapter
14
Events and Submissions/Topic
Module/Topic
Unit review
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
1 Online Quiz(zes)
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.
Week 4 Monday (30 July 2018) 11:45 pm AEST
Week 4 Tuesday (31 July 2018)
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.
- 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.
- Knowledge
- Communication
- Research
2 In-class Test(s)
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.
Week 6 Monday (20 Aug 2018) 12:00 am AEST
This assessment will be during your normal lecture time in week 6
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
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.
No submission method provided.
- 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.
- Knowledge
- Communication
- Cognitive, technical and creative skills
- Research
- Ethical and Professional Responsibility
Examination
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?
