AYB221 Accounting 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: | AYB221 |
|---|---|
| Prerequisite(s): | BSB110 |
| Antirequisite(s): | AYN443 |
| Equivalent(s): | AYX221 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $1,118 |
| Domestic tuition unit fee | $4,104 |
| International unit fee | $4,788 |
Unit Outline: Semester 1 2024, Gardens Point, Internal
| Unit code: | AYB221 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | BSB110 |
| Equivalent: | AYX221 |
| Anti-requisite: | AYN443 |
| Coordinator: | Ogan Yigitbasioglu | ogan.yigitbasioglu@qut.edu.au |
Overview
Accounting information systems are an essential element of any business. An appreciation of accounting in a modern electronic environment, how accounting systems are designed and how analytics can be applied 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 accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe, explain and discuss accounting information systems, concepts, issues and controls.
- Use accounting software to record and analyse accounting data in order to produce accurate, relevant and reliable accounting information.
- Apply accounting information systems concepts, issues and controls to critically analyse and make judgements in real world accounting systems contexts.Relates to: UG Business Capabilities: HO (2.2)
Content
The following provides a brief overview of topics to be covered. Refer to the weekly schedule on Canvas for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - introduction, controls, general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Accounting packages, including development of effective accounting systems
- Sourcing and accessing accounting information
- Computer fraud and security
- Accounting controls in an electronic environment
- Spreadsheets
- Databases and blockchain
- Data visualisation and analytics.
The concepts, processes and controls covered in this unit are common to Accounting Information Systems found in Australia and overseas.
The generic capabilities this unit develops are:
- Discipline knowledge
- Technology skills
- Critical thinking and judgement skills.
QUT Business Capabilities (Undergraduate)
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 and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues 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. The unit is offered in a two hour lecture and a one hour tutorial format. The lecture will present the theoretical content and reinforce theoretical concepts using practical cases, questions and media articles. Your practical learning associated with these theoretical concepts will be supported by tutorials which require active participation by students. During the software tutorial sessions, you will have the opportunity to use several computing packages to reinforce your theoretical learning. You will also gain an understanding of database principles.
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, 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: Mid Semester Online Quiz
The Mid Semester online multiple choice quiz will test students' knowledge on Week 1-5 theory and 1-4 tutorials.
Formative or Summative: Both
Business Capabilities (AoL goals): KS (1.1, 1.2)
Assessment: AIS Assignment
You are asked to use an accounting software to set up the accounting records of a business, input typical transactions and produce appropriate reports and analytics.
Formative or Summative: Both
Business Capabilities (AoL goals): KS (1.2), HO (2.2)
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Assessment: Final Exam
The exam will consist of short answer questions and short essay questions. More information regarding this exam will be listed on the Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
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)
AYB221 Accounting Systems and Technologies - A Pearson Custom Publication (2018) ISBN: 978 1 4886 2394 3 Custom Print Text
Pabst, W. and Perrin, B. (2014) E-generation MYOB Practice Set: QUT Custom Publication John Wiley & Sons ISBN 9780730330004
Other
Software/Downloaded Files
Lecture Notes - required for each lecture and available from the Canvas website
All software will be downloadable or accessible to students.
Other Resources
Additional references can also be found at the AYB221 Canvas site: http://Canvas.qut.edu.au
You are required to have a microphone and headphones so that you can participate in lectures/tutorials/workshops.
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. Students will have access to PCs on Campus or PC-emulation software in case the software is not supported for Mac use.
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.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.1): Critical Analysis
Relates to: ULO2
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO3, AIS Assignment, Final Exam
KS (1.1): Discipline Knowledge
Relates to: ULO1, Mid Semester Online Quiz, Final Exam
KS (1.2): Technical and Technological Skills
Relates to: ULO1, ULO2, Mid Semester Online Quiz, AIS Assignment
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS05 Bachelor of Business
- Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
Relates to: ULO1, Mid Semester Online Quiz, Final Exam - Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Relates to: ULO1, ULO2, Mid Semester Online Quiz, AIS Assignment - Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
Relates to: ULO2 - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO3, AIS Assignment, Final Exam
Unit Outline: Semester 1 2024, Online
| Unit code: | AYB221 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | BSB110 |
| Equivalent: | AYX221 |
| Anti-requisite: | AYN443 |
Overview
Accounting information systems are an essential element of any business. An appreciation of accounting in a modern electronic environment, how accounting systems are designed and how analytics can be applied 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 accounting information systems environment.
Learning Outcomes
On successful completion of this unit you will be able to:
- Describe, explain and discuss accounting information systems, concepts, issues and controls.
- Use accounting software to record and analyse accounting data in order to produce accurate, relevant and reliable accounting information.
- Apply accounting information systems concepts, issues and controls to critically analyse and make judgements in real world accounting systems contexts.Relates to: UG Business Capabilities: HO (2.2)
Content
The following provides a brief overview of topics to be covered. Refer to the weekly schedule on Canvas for a more detailed lecture and tutorial schedule.
- Accounting Information Systems (AIS) - introduction, controls, general ledger and reporting cycle, revenue cycle, expenditure cycle, human resources management/payroll cycle
- Accounting packages, including development of effective accounting systems
- Sourcing and accessing accounting information
- Computer fraud and security
- Accounting controls in an electronic environment
- Spreadsheets
- Databases and blockchain
- Data visualisation and analytics.
The concepts, processes and controls covered in this unit are common to Accounting Information Systems found in Australia and overseas.
The generic capabilities this unit develops are:
- Discipline knowledge
- Technology skills
- Critical thinking and judgement skills.
QUT Business Capabilities (Undergraduate)
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 and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues 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. The unit is offered in a two hour lecture and a one hour tutorial format. The lecture will present the theoretical content and reinforce theoretical concepts using practical cases, questions and media articles. Your practical learning associated with these theoretical concepts will be supported by tutorials which require active participation by students. During the software tutorial sessions, you will have the opportunity to use several computing packages to reinforce your theoretical learning. You will also gain an understanding of database principles.
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, 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: Mid Semester Online Quiz
The Mid Semester online multiple choice quiz will test students' knowledge on Week 1-5 theory and 1-4 tutorials.
Formative or Summative: Both
Business Capabilities (AoL goals): KS (1.1, 1.2)
Assessment: AIS Assignment
You are asked to use an accounting software to set up the accounting records of a business, input typical transactions and produce appropriate reports and analytics.
Formative or Summative: Both
Business Capabilities (AoL goals): KS (1.2), HO (2.2)
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Assessment: Final Exam
The exam will consist of short answer questions and short essay questions. More information regarding this exam will be listed on the Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
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)
AYB221 Accounting Systems and Technologies - A Pearson Custom Publication (2018) ISBN: 978 1 4886 2394 3 Custom Print Text
Pabst, W. and Perrin, B. (2014) E-generation MYOB Practice Set: QUT Custom Publication John Wiley & Sons ISBN 9780730330004
Other
Software/Downloaded Files
Lecture Notes - required for each lecture and available from the Canvas website
All software will be downloadable or accessible to students.
Other Resources
Additional references can also be found at the AYB221 Canvas site: http://Canvas.qut.edu.au
You are required to have a microphone and headphones so that you can participate in lectures/tutorials/workshops.
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. Students will have access to PCs on Campus or PC-emulation software in case the software is not supported for Mac use.
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.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.1): Critical Analysis
Relates to: ULO2
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO3, AIS Assignment, Final Exam
KS (1.1): Discipline Knowledge
Relates to: ULO1, Mid Semester Online Quiz, Final Exam
KS (1.2): Technical and Technological Skills
Relates to: ULO1, ULO2, Mid Semester Online Quiz, AIS Assignment
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS05 Bachelor of Business
- Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
Relates to: ULO1, Mid Semester Online Quiz, Final Exam - Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Relates to: ULO1, ULO2, Mid Semester Online Quiz, AIS Assignment - Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
Relates to: ULO2 - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO3, AIS Assignment, Final Exam