AYN443 Accounting Information Systems and Analytics
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYN443 |
|---|---|
| Prerequisite(s): | AYN416 or enrolment in the BS39 Forensic Accounting Major (BS39MJR-FNSCACC) |
| Antirequisite(s): | AYB221, AYN402 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| Domestic tuition unit fee | $3,084 |
| International unit fee | $4,332 |
Unit Outline: Semester 1 2021, Gardens Point, Internal
| Unit code: | AYN443 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 or enrolment in the BS39 Forensic Accounting Major (BS39MJR-FNSCACC) |
| Anti-requisite: | AYB221, AYN402 |
| Coordinator: | Tyge Kummer | t.kummer@qut.edu.au |
Overview
In this unit, we look at how computers and accounting information systems are used in the modern day business environment. An appreciation of accounting in a computerised environment, how accounting information systems are designed and how application software can be used in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to an accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Discuss accounting information system's concepts, issues and controls.
- Analyse and discuss the design of accounting information systems including the general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle.
- Examine and explain real world applications of accounting information system's concepts, processes and controls.
- Apply accounting concepts to the hands-on use of software.
Content
The following provides a brief overview of topics to be covered. Refer to the Weekly Schedule document for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Acquisition of effective accounting systems
- Risk management and controls in AIS
- How AIS sit in the Corporate Information Systems architecture
- Big data and data analytics in the accounting field
The concepts, processes and controls covered in this unit are common to accounting information systems found in Australia and overseas.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical aspects of the unit with the practical aspects enabling you to apply your knowledge to a wide variety of accounting situations. Lectures will provide an introduction and discussion of theoretical and practical concepts and your learning of these areas will be supported by active tutorials.
During the tutorial sessions, you will use accounting related software packages (Access, Excel and Xero) to reinforce your learning. In addition, you will participate in discussions aimed at reinforcing discipline knowledge.
COVID-19 restrictions may require changes to the planned Learning Approaches described here. Students should refer to the unit Blackboard site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Office Assignment
This practical demonstration assesses students' ability to apply MS Access and MS Excel. The assignment covers Tutorials 1-5. More information regarding the assignment will be listed on the Blackboard site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2)
Assessment: AIS Assignment
You are asked to use the accounting software to set up the accounting records of a business, input typical transactions and prepare appropriate reports. In addition there is a critical thinking task.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
Assessment: Final Examination
The final exam will cover the lectures in Weeks 1-12, theoretical content. Further details will be provided on Blackboad
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.1), (2.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Romney, Steinbart, Mula, McNamara & Tonkin (2013) Accounting Information Systems, Australasia Edition, Pearson Australia ISBN 9781442542594
Other
All teaching resources and software downloads will be available from the AYN443 Blackboard site.
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer.
You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 1 2021, Gardens Point, External
| Unit code: | AYN443 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 or enrolment in the BS39 Forensic Accounting Major (BS39MJR-FNSCACC) |
| Anti-requisite: | AYB221, AYN402 |
| Coordinator: | Tyge Kummer | t.kummer@qut.edu.au |
Overview
In this unit, we look at how computers and accounting information systems are used in the modern day business environment. An appreciation of accounting in a computerised environment, how accounting information systems are designed and how application software can be used in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to an accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Discuss accounting information system's concepts, issues and controls.
- Analyse and discuss the design of accounting information systems including the general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle.
- Examine and explain real world applications of accounting information system's concepts, processes and controls.
- Apply accounting concepts to the hands-on use of software.
Content
The following provides a brief overview of topics to be covered. Refer to the Weekly Schedule document for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Acquisition of effective accounting systems
- Risk management and controls in AIS
- How AIS sit in the Corporate Information Systems architecture
- Big data and data analytics in the accounting field
The concepts, processes and controls covered in this unit are common to accounting information systems found in Australia and overseas.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical aspects of the unit with the practical aspects enabling you to apply your knowledge to a wide variety of accounting situations. Lectures will provide an introduction and discussion of theoretical and practical concepts and your learning of these areas will be supported by active tutorials.
During the tutorial sessions, you will use accounting related software packages (Access, Excel and Xero) to reinforce your learning. In addition, you will participate in discussions aimed at reinforcing discipline knowledge.
COVID-19 restrictions may require changes to the planned Learning Approaches described here. Students should refer to the unit Blackboard site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Office Assignment
This practical demonstration assesses students' ability to apply MS Access and MS Excel. The assignment covers Tutorials 1-5. More information regarding the assignment will be listed on the Blackboard site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2)
Assessment: AIS Assignment
You are asked to use the accounting software to set up the accounting records of a business, input typical transactions and prepare appropriate reports. In addition there is a critical thinking task.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
Assessment: Final Examination
The final exam will cover the lectures in Weeks 1-12, theoretical content. Further details will be provided on Blackboad
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.1), (2.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Romney, Steinbart, Mula, McNamara & Tonkin (2013) Accounting Information Systems, Australasia Edition, Pearson Australia ISBN 9781442542594
Other
All teaching resources and software downloads will be available from the AYN443 Blackboard site.
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer.
You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 1 2021, Online
| Unit code: | AYN443 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 or enrolment in the BS39 Forensic Accounting Major (BS39MJR-FNSCACC) |
| Anti-requisite: | AYB221, AYN402 |
Overview
In this unit, we look at how computers and accounting information systems are used in the modern day business environment. An appreciation of accounting in a computerised environment, how accounting information systems are designed and how application software can be used in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to an accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Discuss accounting information system's concepts, issues and controls.
- Analyse and discuss the design of accounting information systems including the general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle.
- Examine and explain real world applications of accounting information system's concepts, processes and controls.
- Apply accounting concepts to the hands-on use of software.
Content
The following provides a brief overview of topics to be covered. Refer to the Weekly Schedule document for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Acquisition of effective accounting systems
- Risk management and controls in AIS
- How AIS sit in the Corporate Information Systems architecture
- Big data and data analytics in the accounting field
The concepts, processes and controls covered in this unit are common to accounting information systems found in Australia and overseas.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical aspects of the unit with the practical aspects enabling you to apply your knowledge to a wide variety of accounting situations. Lectures will provide an introduction and discussion of theoretical and practical concepts and your learning of these areas will be supported by active tutorials.
During the tutorial sessions, you will use accounting related software packages (Access, Excel and Xero) to reinforce your learning. In addition, you will participate in discussions aimed at reinforcing discipline knowledge.
COVID-19 restrictions may require changes to the planned Learning Approaches described here. Students should refer to the unit Blackboard site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Office Assignment
This practical demonstration assesses students' ability to apply MS Access and MS Excel. The assignment covers Tutorials 1-5. More information regarding the assignment will be listed on the Blackboard site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2)
Assessment: AIS Assignment
You are asked to use the accounting software to set up the accounting records of a business, input typical transactions and prepare appropriate reports. In addition there is a critical thinking task.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
Assessment: Final Examination
The final exam will cover the lectures in Weeks 1-12, theoretical content. Further details will be provided on Blackboad
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.1), (2.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Romney, Steinbart, Mula, McNamara & Tonkin (2013) Accounting Information Systems, Australasia Edition, Pearson Australia ISBN 9781442542594
Other
All teaching resources and software downloads will be available from the AYN443 Blackboard site.
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer.
You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 2 2021, Gardens Point, Internal
| Unit code: | AYN443 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 or enrolment in the BS39 Forensic Accounting Major (BS39MJR-FNSCACC) |
| Anti-requisite: | AYB221, AYN402 |
| Coordinator: | Tyge Kummer | t.kummer@qut.edu.au |
Overview
In this unit, we look at how computers and accounting information systems are used in the modern day business environment. An appreciation of accounting in a computerised environment, how accounting information systems are designed and how application software can be used in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to an accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Discuss accounting information system's concepts, issues and controls.
- Analyse and discuss the design of accounting information systems including the general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle.
- Examine and explain real world applications of accounting information system's concepts, processes and controls.
- Apply accounting concepts to the hands-on use of software.
Content
The following provides a brief overview of topics to be covered. Refer to the Weekly Schedule document for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Acquisition of effective accounting systems
- Risk management and controls in AIS
- How AIS sit in the Corporate Information Systems architecture
- Big data and data analytics in the accounting field
The concepts, processes and controls covered in this unit are common to accounting information systems found in Australia and overseas.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical aspects of the unit with the practical aspects enabling you to apply your knowledge to a wide variety of accounting situations. Lectures will provide an introduction and discussion of theoretical and practical concepts and your learning of these areas will be supported by active tutorials.
During the tutorial sessions, you will use accounting related software packages (Access, Excel and Xero) to reinforce your learning. In addition, you will participate in discussions aimed at reinforcing discipline knowledge.
COVID-19 restrictions may require changes to the planned Learning Approaches described here. Students should refer to the unit Blackboard site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Office Assignment
This practical demonstration assesses students' ability to apply MS Access and MS Excel. The assignment covers Tutorials 1-5. More information regarding the assignment will be listed on the Blackboard site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2)
Assessment: AIS Assignment
You are asked to use the accounting software to set up the accounting records of a business, input typical transactions and prepare appropriate reports. In addition there is a critical thinking task.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
Assessment: Final Examination
The final exam will cover the lectures in Weeks 1-12, theoretical content. Further details will be provided on Blackboad
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.1), (2.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Romney, Steinbart, Mula, McNamara & Tonkin (2013) Accounting Information Systems, Australasia Edition, Pearson Australia ISBN 9781442542594
Other
All teaching resources and software downloads will be available from the AYN443 Blackboard site.
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer.
You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 2 2021, Gardens Point, External
| Unit code: | AYN443 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 or enrolment in the BS39 Forensic Accounting Major (BS39MJR-FNSCACC) |
| Anti-requisite: | AYB221, AYN402 |
| Coordinator: | Tyge Kummer | t.kummer@qut.edu.au |
Overview
In this unit, we look at how computers and accounting information systems are used in the modern day business environment. An appreciation of accounting in a computerised environment, how accounting information systems are designed and how application software can be used in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to an accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Discuss accounting information system's concepts, issues and controls.
- Analyse and discuss the design of accounting information systems including the general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle.
- Examine and explain real world applications of accounting information system's concepts, processes and controls.
- Apply accounting concepts to the hands-on use of software.
Content
The following provides a brief overview of topics to be covered. Refer to the Weekly Schedule document for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Acquisition of effective accounting systems
- Risk management and controls in AIS
- How AIS sit in the Corporate Information Systems architecture
- Big data and data analytics in the accounting field
The concepts, processes and controls covered in this unit are common to accounting information systems found in Australia and overseas.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical aspects of the unit with the practical aspects enabling you to apply your knowledge to a wide variety of accounting situations. Lectures will provide an introduction and discussion of theoretical and practical concepts and your learning of these areas will be supported by active tutorials.
During the tutorial sessions, you will use accounting related software packages (Access, Excel and Xero) to reinforce your learning. In addition, you will participate in discussions aimed at reinforcing discipline knowledge.
COVID-19 restrictions may require changes to the planned Learning Approaches described here. Students should refer to the unit Blackboard site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Office Assignment
This practical demonstration assesses students' ability to apply MS Access and MS Excel. The assignment covers Tutorials 1-5. More information regarding the assignment will be listed on the Blackboard site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2)
Assessment: AIS Assignment
You are asked to use the accounting software to set up the accounting records of a business, input typical transactions and prepare appropriate reports. In addition there is a critical thinking task.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
Assessment: Final Examination
The final exam will cover the lectures in Weeks 1-12, theoretical content. Further details will be provided on Blackboad
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.1), (2.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Romney, Steinbart, Mula, McNamara & Tonkin (2013) Accounting Information Systems, Australasia Edition, Pearson Australia ISBN 9781442542594
Other
All teaching resources and software downloads will be available from the AYN443 Blackboard site.
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer.
You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 2 2021, Online
| Unit code: | AYN443 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 or enrolment in the BS39 Forensic Accounting Major (BS39MJR-FNSCACC) |
| Anti-requisite: | AYB221, AYN402 |
Overview
In this unit, we look at how computers and accounting information systems are used in the modern day business environment. An appreciation of accounting in a computerised environment, how accounting information systems are designed and how application software can be used in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to an accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Discuss accounting information system's concepts, issues and controls.
- Analyse and discuss the design of accounting information systems including the general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle.
- Examine and explain real world applications of accounting information system's concepts, processes and controls.
- Apply accounting concepts to the hands-on use of software.
Content
The following provides a brief overview of topics to be covered. Refer to the Weekly Schedule document for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Acquisition of effective accounting systems
- Risk management and controls in AIS
- How AIS sit in the Corporate Information Systems architecture
- Big data and data analytics in the accounting field
The concepts, processes and controls covered in this unit are common to accounting information systems found in Australia and overseas.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical aspects of the unit with the practical aspects enabling you to apply your knowledge to a wide variety of accounting situations. Lectures will provide an introduction and discussion of theoretical and practical concepts and your learning of these areas will be supported by active tutorials.
During the tutorial sessions, you will use accounting related software packages (Access, Excel and Xero) to reinforce your learning. In addition, you will participate in discussions aimed at reinforcing discipline knowledge.
COVID-19 restrictions may require changes to the planned Learning Approaches described here. Students should refer to the unit Blackboard site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Office Assignment
This practical demonstration assesses students' ability to apply MS Access and MS Excel. The assignment covers Tutorials 1-5. More information regarding the assignment will be listed on the Blackboard site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2)
Assessment: AIS Assignment
You are asked to use the accounting software to set up the accounting records of a business, input typical transactions and prepare appropriate reports. In addition there is a critical thinking task.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
Assessment: Final Examination
The final exam will cover the lectures in Weeks 1-12, theoretical content. Further details will be provided on Blackboad
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.1), (2.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Romney, Steinbart, Mula, McNamara & Tonkin (2013) Accounting Information Systems, Australasia Edition, Pearson Australia ISBN 9781442542594
Other
All teaching resources and software downloads will be available from the AYN443 Blackboard site.
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer.
You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.