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 Outline: Semester 2 2024, 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
Disclaimer - Offer of some units is subject to viability, and information in these Unit Outlines is subject to change prior to commencement of the teaching period.

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:

  1. Discuss accounting information system's concepts, issues and controls.
  2. Analyse and discuss the design of accounting information systems including the general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle.
  3. Examine and explain real world applications of accounting information system's concepts, processes and controls.
  4. 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 MYOB) to reinforce your learning. In addition, you will participate in discussions aimed at reinforcing discipline knowledge.

 

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).
Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.

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 Canvas site.

Formative or Summative: Summative

Business Capabilities (AoL goals): KS (1.2)

Please note that this is a test and therefore cannot be the subject of an assignment extension.

Weight: 20
Length: 45 minutes
Individual/Group: Individual
Due (indicative): Week 7
Related Unit learning outcomes: 4

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)

This is an assignment for the purposes of an extension.

Weight: 25
Length: Reports from the accounting system will be submitted to Canvas, 10% above the word limit is acceptable. Grading will be based upon the text that is within the word limit (or 10% above).
Individual/Group: Individual
Due (indicative): Week 11
Related Unit learning outcomes: 3, 4

Assessment: Final Examination

The final exam will cover the lectures in Weeks 1-12, theoretical content. Further details will be provided on Canvas.

Formative or Summative: Summative

Business Capabilities (AoL goals): HO (2.1), (2.2)

This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.

Weight: 55
Individual/Group: Individual
Due (indicative): Central Examination Period
Central Exam Period
Related Unit learning outcomes: 1, 2, 3

Academic Integrity

Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.

Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.

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.

Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.

Resources

Resource Materials

Prescribed text(s)

Romney, Steinbart, Summers, & Wood (2020) Accounting Information Systems, 15th edition, Pearson Australia, ISBN 9781292353364

Other

All teaching resources and software downloads will be available from the AYN443 Canvas 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.