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 Accounting Information Systems and Technology, accountants are increasingly expected to be competent in understanding the business processes and information systems used in organisations. This unit seeks to empower you with the essential skills and knowledge needed to successfully understand and use Accounting Information Systems throughout your career. There are two components. First, you will develop knowledge in accounting systems and business processes, basic system documentation tools, database management, fraud, appropriate internal controls, and approaches to implementing Accounting Information Systems in organisations. Second, you will develop technical competence in using productivity tools (such as MS Excel) and accounting software.

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

Pre: ACCT20070 - Accounting in Australia

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 - 2020

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. Practical Assessment
Weighting: 30%
3. Take Home Exam
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.

Recommendation

One hour computer workshop activities will continue to be offered as part of the teaching model.

Feedback from Informal student comments

Feedback

Students requested that computer workshops be done face to face to improve their learning. They felt that the virtual class made learning difficult in comparison to on-campus study.

Recommendation

Due to the current pandemic this is not possible. However, in T220 the UC will teach all cohorts and monitor student experience during computer workshops. Computer workshops will be recorded.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Understand organisational concepts and information management to achieve Accounting Information Systems objectives
  2. Reflect on the use of documentation techniques and apply relevant tools to document Accounting Information Systems
  3. Describe activities performed in business processes and explore how Accounting Information Systems supports them
  4. Critically reflect on the role of IT developments and how they improve the efficiency and effectiveness of business processes
  5. Critically evaluate the risk of fraud and the application of risk management to achieve information security and processing integrity
  6. Demonstrate skills in evaluating and using accounting software to analyse, record and report 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 5 6
1 - Online Quiz(zes) - 10%
2 - Practical Assessment - 30%
3 - Take Home Exam - 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 - Practical Assessment - 30%
3 - Take Home Exam - 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

If you prefer to study with a paper copy, they can be purchased at the CQUni Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code). eBooks can be purchased at the publisher's website.

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Microsoft Access
  • Microsoft Excel
  • SAP Fiori (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
Schedule
Week 1 Begin Date: 13 Jul 2020

Module/Topic

Introduction to Accounting Information Systems

Chapter

1

Events and Submissions/Topic

Microsoft Excel Computer Workshop 1.

Week 2 Begin Date: 20 Jul 2020

Module/Topic

Big Data Concepts

Chapter

Notes available in Moodle

Events and Submissions/Topic

Microsoft Excel Computer Workshop 2.

Week 3 Begin Date: 27 Jul 2020

Module/Topic

Transaction Processing & Enterprise Resource Planning systems

Chapter

2

Events and Submissions/Topic

Microsoft Excel Computer Workshop 3.

Week 4 Begin Date: 03 Aug 2020

Module/Topic

Systems Documentation Techniques


Chapter

3

Events and Submissions/Topic

Microsoft Excel Computer Workshop 4.

Week 5 Begin Date: 10 Aug 2020

Module/Topic

Relational Databases

Chapter

4

Events and Submissions/Topic

Assessment 1: Microsoft Excel

Due this week. Refer to Moodle for details.


Vacation Week Begin Date: 17 Aug 2020

Module/Topic

No classes this week

Chapter


Events and Submissions/Topic

Week 6 Begin Date: 24 Aug 2020

Module/Topic

Revenue Cycle

Chapter

12

Events and Submissions/Topic

SAP Computer Workshop 1.

Week 7 Begin Date: 31 Aug 2020

Module/Topic

Expenditure Cycle

Chapter

13

Events and Submissions/Topic

SAP Computer Workshop 2.

Week 8 Begin Date: 07 Sep 2020

Module/Topic

General Ledger and Reporting System

Chapter

16

Events and Submissions/Topic

SAP Computer Workshop 3.

Week 9 Begin Date: 14 Sep 2020

Module/Topic

Fraud and Cyber-crime

Chapter

5, 6

Events and Submissions/Topic

SAP Computer Workshop 4.

Week 10 Begin Date: 21 Sep 2020

Module/Topic

Control & Audit of Accounting Information Systems

Chapter

7 to 11

Events and Submissions/Topic

SAP Computer Workshop 5.

Week 11 Begin Date: 28 Sep 2020

Module/Topic

Systems Development Process

Chapter

20, 21, 22

Events and Submissions/Topic

Assessment 2: SAP

Due this week. Refer to Moodle for details.

Week 12 Begin Date: 05 Oct 2020

Module/Topic

Unit review

Chapter

Events and Submissions/Topic

No Computer Workshop this week

Review/Exam Week Begin Date: 12 Oct 2020

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 19 Oct 2020

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

Learning Outcomes Assessed
  • Understand organisational concepts and information management to achieve Accounting Information Systems objectives
  • Reflect on the use of documentation techniques and apply relevant tools to document Accounting Information Systems
  • Describe activities performed in business processes and explore how Accounting Information Systems supports them
  • Critically reflect on the role of IT developments and how they improve the efficiency and effectiveness of business processes
  • Critically evaluate the risk of fraud and the application of risk management to achieve information security and processing integrity
  • Demonstrate skills in evaluating and using accounting software to analyse, record and report transactions.


Graduate Attributes
  • Knowledge
  • Communication
  • Research
  • Ethical and Professional Responsibility

2 Practical Assessment

Assessment Title
Practical Assessment

Task Description

General Information

There are two Assessment Tasks.

The total for both Assessment Tasks is 30%


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
30%

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. It also includes a theoretical component.
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. It also includes a theoretical component.


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Demonstrate skills in evaluating and using accounting software to analyse, record and report transactions.


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

3 Take Home Exam

Assessment Title
Take Home Exam

Task Description

This is a written assessment consisting of theory questions covering content from weeks 1 to 12.


Assessment Due Date

Scheduled during Final Exam Week. Refer to exam timetable which will be made available in Moodle


Return Date to Students

Weighting
60%

Assessment Criteria

All content covered in weeks 1 to 12 are examined.


Referencing Style

Submission
Online

Submission Instructions
Submit answer file online via Moodle. Hand-written or emailed submissions will not be accepted.

Learning Outcomes Assessed
  • Understand organisational concepts and information management to achieve Accounting Information Systems objectives
  • Reflect on the use of documentation techniques and apply relevant tools to document Accounting Information Systems
  • Describe activities performed in business processes and explore how Accounting Information Systems supports them
  • Critically reflect on the role of IT developments and how they improve the efficiency and effectiveness of business processes
  • Critically evaluate the risk of fraud and the application of risk management to achieve information security and processing integrity


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

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?