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 - 2019

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 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 Informal student comments

Feedback

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.

Recommendation

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.

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, 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

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Microsoft Access
  • Microsoft Excel
  • MYOB Accountright Plus v19 or MYOB Student Edition
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
Kishore Singh Unit Coordinator
k.h.singh@cqu.edu.au
Schedule
Week 1 Begin Date: 15 Jul 2019

Module/Topic

Introduction to Accounting Information Systems

Chapter

1

Events and Submissions/Topic

Microsoft Excel Computer Workshop 1

Week 2 Begin Date: 22 Jul 2019

Module/Topic

Big Data Concepts

Chapter

Notes available in Moodle

Events and Submissions/Topic

Microsoft Excel Computer Workshop 2

Week 3 Begin Date: 29 Jul 2019

Module/Topic

Transaction Processing & Enterprise Resource Planning systems

Chapter

2

Events and Submissions/Topic

Microsoft Excel Computer Workshop 3

Week 4 Begin Date: 05 Aug 2019

Module/Topic

Systems Documentation Techniques


Chapter

3

Events and Submissions/Topic

Microsoft Excel Computer Workshop 4

Week 5 Begin Date: 12 Aug 2019

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.


Vacation Week Begin Date: 19 Aug 2019

Module/Topic

No classes this week

Chapter


Events and Submissions/Topic

No Computer Workshop this week

Week 6 Begin Date: 26 Aug 2019

Module/Topic

Revenue Cycle

Chapter

12

Events and Submissions/Topic

MYOB Computer Workshop 1

Week 7 Begin Date: 02 Sep 2019

Module/Topic

Expenditure Cycle

Chapter

13

Events and Submissions/Topic

MYOB Computer Workshop 2

Week 8 Begin Date: 09 Sep 2019

Module/Topic

General Ledger and Reporting System

Chapter

16

Events and Submissions/Topic

MYOB Computer Workshop 3

Week 9 Begin Date: 16 Sep 2019

Module/Topic

Fraud and Cyber-crime

Chapter

5,6

Events and Submissions/Topic

MYOB Computer Workshop 4

Week 10 Begin Date: 23 Sep 2019

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.


Week 11 Begin Date: 30 Sep 2019

Module/Topic

Systems Development Process

Chapter

20, 21, 22

Events and Submissions/Topic

No Computer Workshop this week

Week 12 Begin Date: 07 Oct 2019

Module/Topic

Unit review

Chapter

Events and Submissions/Topic

No Computer Workshop this week

Review/Exam Week Begin Date: 14 Oct 2019

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 21 Oct 2019

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.


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
Complete quiz online in Moodle.

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 Practical Tests

Task Description

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.


Assessment Due Date

This assessment will be held during your normal computer workshop time. Refer to Moodle for further information.


Return Date to Students

Results available in Moodle.


Weighting
30%

Assessment Criteria

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).


Referencing Style

Submission
Offline Online

Submission Instructions
Answer books to be handed in to lecturer. Additional output to be uploaded to Moodle.

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?