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 - 2019
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 Informal student comments
Students appreciated the applied nature of the unit and the use of software to teach accounting concepts which are relevant to their careers. Students requested that there be more computer workshops that these should be assessed.
Computer workshop activities will form part of the assessment from T2 onwards. Computer workshops were trialed for the 1st time in T1 2019. They will continue to be improved.
- 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, Global Edition eBook, 14th Edition
Global Edition eBook, 14th Edition (2017)
Authors: Marshall B. Romney, Paul John Steinbart
Pearson Higher Ed USA
United States of America
ISBN: 9781292220130
Binding: eBook
Additional Textbook Information
Students may choose between an online version (ebook) or a hardcopy (print) version.
The ebook may be purchased directly from the publisher's online store at: https://pearson.com.au/9781292220130
The hard copy may be purchased from the CQUni Bookshop at: http://bookshop.cqu.edu.au
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
- Microsoft Access
- Microsoft Excel
- MYOB Accountright Plus v19 or MYOB Student Edition
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.
k.h.singh@cqu.edu.au
Module/Topic
Introduction to Accounting Information Systems
Chapter
1
Events and Submissions/Topic
Microsoft Excel Computer Workshop 1
Module/Topic
Big Data Concepts
Chapter
Notes available in Moodle
Events and Submissions/Topic
Microsoft Excel Computer Workshop 2
Module/Topic
Transaction Processing & Enterprise Resource Planning systems
Chapter
2
Events and Submissions/Topic
Microsoft Excel Computer Workshop 3
Module/Topic
Chapter
3
Events and Submissions/Topic
Microsoft Excel Computer Workshop 4
Module/Topic
Relational Databases
Chapter
4
Events and Submissions/Topic
Assessment: In-Class Practical Test (Microsoft Excel)
The test will be done during your regular computer workshop time.
Please attend your regular computer workshop during this week.
Spaces are limited in the computer labs and if you are not on the attendance roll for a particular workshop, you will not be permitted to attend the session.
Module/Topic
No classes this week
Chapter
Events and Submissions/Topic
No Computer Workshop this week
Module/Topic
Revenue Cycle
Chapter
12
Events and Submissions/Topic
MYOB Computer Workshop 1
Module/Topic
Expenditure Cycle
Chapter
13
Events and Submissions/Topic
MYOB Computer Workshop 2
Module/Topic
General Ledger and Reporting System
Chapter
16
Events and Submissions/Topic
MYOB Computer Workshop 3
Module/Topic
Fraud and Cyber-crime
Chapter
5,6
Events and Submissions/Topic
MYOB Computer Workshop 4
Module/Topic
Control & Audit of Accounting Information Systems
Chapter
5,6
Events and Submissions/Topic
Assessment: In-Class Practical Test (MYOB)
The test will be done during your regular computer workshop time.
Please attend your regular computer workshop during this week.
Spaces are limited in the computer labs and if you are not on the attendance roll for a particular workshop, you will not be permitted to attend the session.
Module/Topic
Systems Development Process
Chapter
20, 21, 22
Events and Submissions/Topic
No Computer Workshop this week
Module/Topic
Unit review
Chapter
Events and Submissions/Topic
No Computer Workshop this week
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
1 Online Quiz(zes)
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.
4
Fortnightly
Fortnightly. Refer to Moodle for further information.
Results available in Moodle
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.
- 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)
In-Class Practical Test: General Information
- There are 2 In-Class Practical Tests.
- In-Class Practical Test 1 is worth 10%
- In-Class Practical Test 2 is worth 20%
- The total for both In-Class Practical Tests is 30%
- Both the In-Class Practical Tests are held during your regular computer workshop time.
- Please attend your regular computer workshop during the test weeks. Spaces are limited in the computer labs and if you are not on the attendance roll for a particular workshop, you will not be permitted to attend the session.
In-Class Practical Test: Topics
- In-Class Practical Test 1: Microsoft Excel
- In-Class Practical Test 2: MYOB
Refer to Moodle for further information.
This assessment will be held during your normal computer workshop time. Refer to Moodle for further information.
Results available in Moodle.
In-Class Practical Test 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 (all Excel computer workshops).
In-Class Practical Test 2: MYOB - This assessment item evaluates the student's ability to use MYOB software to perform basic tasks covered in the related computer workshops (all MYOB computer workshops).
- 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?
