Students

ACCG922 – Accounting Information Systems

2014 – MQC S2 Evening

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Unit Convenor
Nitya Karmakar
Contact via e-mail
Academic Staff Room
TBA
Credit points Credit points
4
Prerequisites Prerequisites
(ACCG611 or ACCG861) and (admission to MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom)
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description
This unit provides a deeper understanding of the theory and practice of accounting information systems, its controls and risks as applied to businesses. It includes analysis and application to real life business scenarios of the following technical areas: information technology and the documentation of systems; the use of different systems and electronic commerce; system planning, development and control; computer ethics; computer crime; and other contemporary topics. Research will be incorporated to underpin the theoretical discussions.

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

  • Critically evaluate the role of accounting information systems in business organisations in achieving organisational goals and governance
  • Evaluate systems development methodologies and the role of accountants in system development projects
  • Evaluate ethical and security issues and their implications to accountants and accounting information systems
  • Analyse key business processes and evaluate risks and controls associated with these processes
  • Apply the use of documentation techniques
  • Demonstrate practical ‘hands-on’ skills in the use of a computerised accounting package

Assessment Tasks

Name Weighting Due
Assessed Coursework 20% Weekly (8 weeks)
Research report 20% Week 8
MYOB 20% Week 6 & MYOB Practical exam
Final Exam 40% Examination period

Assessed Coursework

Due: Weekly (8 weeks)
Weighting: 20%

Submission

Each activity will be submitted at the end of seminar and must be undertaken during the timeframe allocated during the seminars. Each week seminar activities or tests will be assigned to students without prior notice. It will be a combination of individual and group based activities. Each activity is worth 4%. The seminar assessments will be on week 2 to week 12 (except week 8 - public holiday, week 3 and 9 - students will need to attend MYOB classes). Therefore, there will be 8 collections for this assessment and the best 5 will be selected.

 

Extensions

No extensions will be granted. Students who have not submitted the task prior to the deadline will be awarded a mark of zero (0) for the task, except for cases in which the unit convenor has granted an extension. This will only be in exceptional circumstances. The student must contact the unit convenor within a week of the assessment due date and provide evidence of why the task could not be completed in the time frame allocated for the extension to be considered.

 

Penalty for Late Submission

Not applicable.

 

Students must attempt all assessment tasks and achieve an overall mark of fifty (50) percent for coursework to be considered satisfactory.

 


On successful completion you will be able to:
  • Critically evaluate the role of accounting information systems in business organisations in achieving organisational goals and governance
  • Evaluate systems development methodologies and the role of accountants in system development projects
  • Evaluate ethical and security issues and their implications to accountants and accounting information systems
  • Analyse key business processes and evaluate risks and controls associated with these processes
  • Apply the use of documentation techniques

Research report

Due: Week 8
Weighting: 20%

The assessment task is to write a research report using academic journal articles that will address the issues of cloud based accounting information systems adoption in business organisations (full details available will be available on iLearn).

 

Submission

All reports will be submitted through Turnitin on iLearn and marked through Grademark (the online marking system). Students will receive feedback within three weeks of the report submission through Grademark and Gradebook on the iLearn website. Students will need to upload their assignment to http://ilearn.mq.edu.au (Turn-it-in) by 11:59 pm of Friday 10th October (week 8). Otherwise your assignment will be considered late.

 

Extensions

Extensions will only be granted by the unit convenor before the assessment task is due.

 

Penalty for Late Submission

Late tasks will be accepted up to 72* hours after the submission deadline. There will be a deduction of 20%* of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission - 40% penalty). *This penalty does not apply for cases in which an application for an extension has been approved.

 

Students must attempt all assessment tasks and achieve an overall mark of fifty (50) percent for coursework to be considered satisfactory.

 


On successful completion you will be able to:
  • Critically evaluate the role of accounting information systems in business organisations in achieving organisational goals and governance
  • Evaluate systems development methodologies and the role of accountants in system development projects
  • Evaluate ethical and security issues and their implications to accountants and accounting information systems
  • Analyse key business processes and evaluate risks and controls associated with these processes
  • Apply the use of documentation techniques

MYOB

Due: Week 6 & MYOB Practical exam
Weighting: 20%

MYOB Classes:

In weeks 4 and 10, the following classes will be used for MYOB instruction. These MYOB classes replace traditional seminar classes for the corresponding weeks. There is no seminar during these weeks.  Attending these classes is compulsory.

Day

Time

Venue

Dates

Monday

9 am – 12 pm(if there is a 2nd class, 8:30-11:30am 2-3pm)

Lab 608

25h August

Monday

6-9 pm(if there is a 2nd class, 2:30-5:30pm & 6-9pm)

Lab 608

20th October

 

Help Session for using MYOB

In addition to the MYOB classes in weeks 4 and 10, MYOB HELP sessions will be conducted in the computer labs on Friday, 5th September or Saturday, 6th September 2014 in E4B 118 at North Ryde. These sessions will be held on the Friday and/or Saturday prior to submission of the MYOB assignment and is strongly recommended for students who are experiencing difficulties with MYOB. Students must discuss it with your MYOB instructor: Mr George Kahwati. The number of computer terminals is limited, so only students who have been permitted will be allowed a place in the HELP session, but you need to take your own Laptop. The help sessions will run as follows:

            Session 1: Fri  5th September -   6 pm to 8.30 pm

            Session 2  Sat 6th September -   9 am to 11.30 am

            Session 3: Sat 6th September - 12 pm to 2.30 pm

            Session 4: Sat 6th September -   3 pm to 5.30 pm

 

MYOB Assignment (5%)

This is a compulsory assignment. Students have practical ‘hands-on’ skills in the use of a computerised accounting package with MYOB AccountRight Plus, including setting up the MYOB data file records, processing transactions and printing reports. Full details on the assignment will be provided in the MYOB seminar class in week 4.

On week 4, students will need to check on iLearn under the folder 'MYOB Assignment'. There will be a PDF file for the MYOB assignment question and an MYOB data file for each student. Students must download the PDF file and print out the assignment and bring it to the MYOB class. You also need to download your MYOB data file from iLearn to be used to complete the assignment. Please refer to the MYOB assignment instruction for full details.

For MYOB assignment, students should use the Neish and Kahwati text as a self-learning resource for resolving any particular problems. Consultation in relation to the content of the assignment will be available via email with George Kahwati (george.kahwati@mq.edu.au) using your mqc email account only.

Submission

  • Due Date: Week 6 (Week starting 8th September, 2014); the assignment must be handed in during your designated seminar.
  • You will also need to submit your completed MYOB data file through iLearn.
  • Please refer to the MYOB assignment file for the detailed instructions regarding submission.

Extension

  • Extensions will only be granted by the unit convenor before the assessment task is due.

Late Penalties

  • Late submissions (received after the due date) will be penalised at the rate of 20-percent of the available marks per day or part thereof.
  • Students can hand in the late submission through MQC reception ( Level 2) counter during their business hours only. The late assignment must be date stamped.

 

MYOB Practical Exam (15%)

This is a compulsory test. This exam will test your knowledge of the materials covered in MYOB classes and the assignment. It is highly advisable that you use the MYOB prescribed textbook to consolidate your understanding of the entering of transactions into an MYOB file. Please check the date for the MYOB practical exam through the university website. More information about the MYOB practical exam will be available during the MYOB classes.

Extension

  • No extension will be granted. Students must ensure that they attend this exam. A mark of ZERO will be assigned for non-attendance unless a special consideration application, for supplementary exam, is submitted and approved.

Late Penalties

  • Not applicable

On successful completion you will be able to:
  • Demonstrate practical ‘hands-on’ skills in the use of a computerised accounting package

Final Exam

Due: Examination period
Weighting: 40%

Submission

A final examination is included as an assessment task for this unit to provide assurance that:

i) the product belongs to the student and

ii) the student has attained the knowledge and skills tested in the exam.

A three (3) hour final examination for this unit will be held during the University Examination period.

 

To pass the unit, students must pass the final exam.

You are expected to present yourself for examination at the time and place designated in the University Examination Timetable. The timetable will be available in Draft form approximately eight weeks before the commencement of the examinations and in Final form approximately four weeks before the commencement of the examinations.
http://www.timetables.mq.edu.au/exam

Extension

If a Supplementary Examination is granted as a result of the Special Consideration process the examination will be scheduled as per the Supplementary Examination timetable of the Faculty. Please note that the supplementary examination will be of the similar format as the final examination.

 

 

 


On successful completion you will be able to:
  • Critically evaluate the role of accounting information systems in business organisations in achieving organisational goals and governance
  • Evaluate systems development methodologies and the role of accountants in system development projects
  • Evaluate ethical and security issues and their implications to accountants and accounting information systems
  • Analyse key business processes and evaluate risks and controls associated with these processes
  • Apply the use of documentation techniques

Delivery and Resources

 

Face to face hours

This unit will be taught in the form of weekly 3 hour seminars. This is a combination of lectures and tutorial. Students are required to enrol in one seminar (3 hours of face to face teaching) for this unit. Class attendance for this unit is compulsory. Students are required to attend a minimum of 10 out 13 classes and must attend all MYOB seminars. The teaching strategies are outlined below:

 

Seminar:

  • You have to finalise your classes by the end of week 2 after which changes are no longer possible.
  • The public holiday occurs on 6 October. As such, classes scheduled for this day will not be held. A make-up class will be organised on Saturday, 27th September.
  • Your attendance may not be marked if you arrive more than 15 minutes late to your seminars, unless there is an appropriate reason provided to your lecturer.

 

Textbook

You will require access to the following textbook:

1)     Accounting Information Systems: Understanding Business Processes, 4th Edition, Considine B., Parkes A, Olesen K, Blount Y., Speer D.,ISBN: 978-0-7303-0247-6 

Copies of the textbook can be purchased from the Co-Op bookstore on campus. Some copies of the text are also available through the reserved section in the library. The content of this text forms the foundation of the unit, but material to be considered (and examined) will go beyond text content.

 

2)     Computer Accounting using MYOB business software ver. 19.6 (13th Edition), by Neish and Kahwati, Sydney: McGraw-Hill

This text is essential for the MYOB component of the unit, including the assignment. It contains the education version of MYOB. Macquarie computer labs will have MYOB installed. Students are encouraged to do the assignment on home PCs (if available).



Technology used

iLearn: This unit will use iLearn as an online technology for students to access course material, announcements as well as any other documents related to this unit. Students are required to regularly check the iLearn for accessing up-to-dated information about the unit.

Echo is a multi-media learning tool that provides an audio of the lectures which students can download and listen to at their convenience. Echo will be made available at the end of each week via the unit’s website (iLearn).

MYOB will be used in this course

 

 

 

 

Unit Schedule

1

Introduction to Accounting Information Systems

Chapters 1

2

Systems Planning and Development I

Chapters 14

3

Systems Planning and Development II

Chapters 14 &

Stair and Reynolds 2008 -

Chapter 8 (e-reserve)

4

MYOB 1

 

5

Internal control I

Chapter 7

6

Internal control II

Chapter 8

7

Internal control III

Chapter 15

                                                                                  Recess(22 Sept- 3 October)

8

Ethics(public holiday, make-up class will be held on Saturday, 27th September)

Chapter 16

9

Documentation

Chapter 6

10

MYOB II

 

11

Business process: Revenue Cycle

Chapter 9

12

Business process: Expenditures Cycle

Chapter 10

13

Revision

 

 

 

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:

Academic Honesty Policy http://mq.edu.au/policy/docs/academic_honesty/policy.html

Assessment Policy  http://mq.edu.au/policy/docs/assessment/policy.html

Grading Policy http://mq.edu.au/policy/docs/grading/policy.html

Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html

Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html

Disruption to Studies Policy http://www.mq.edu.au/policy/docs/disruption_studies/policy.html The Disruption to Studies Policy is effective from March 3 2014 and replaces the Special Consideration Policy.

In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.

Student Code of Conduct

Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

Learning Skills

Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.

Student Services and Support

Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.

Student Enquiries

For all student enquiries, visit Student Connect at ask.mq.edu.au

IT Help

For help with University computer systems and technology, visit http://informatics.mq.edu.au/help/

When using the University's IT, you must adhere to the Acceptable Use Policy. The policy applies to all who connect to the MQ network including students.

 

 

Graduate Capabilities

PG - Discipline Knowledge and Skills

Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.

This graduate capability is supported by:

Learning outcomes

  • Critically evaluate the role of accounting information systems in business organisations in achieving organisational goals and governance
  • Evaluate systems development methodologies and the role of accountants in system development projects
  • Evaluate ethical and security issues and their implications to accountants and accounting information systems
  • Analyse key business processes and evaluate risks and controls associated with these processes
  • Apply the use of documentation techniques
  • Demonstrate practical ‘hands-on’ skills in the use of a computerised accounting package

Assessment tasks

  • Research report
  • MYOB
  • Final Exam

PG - Critical, Analytical and Integrative Thinking

Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.

This graduate capability is supported by:

Learning outcomes

  • Critically evaluate the role of accounting information systems in business organisations in achieving organisational goals and governance
  • Evaluate systems development methodologies and the role of accountants in system development projects
  • Evaluate ethical and security issues and their implications to accountants and accounting information systems
  • Analyse key business processes and evaluate risks and controls associated with these processes
  • Apply the use of documentation techniques
  • Demonstrate practical ‘hands-on’ skills in the use of a computerised accounting package

Assessment tasks

  • MYOB
  • Final Exam

PG - Research and Problem Solving Capability

Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.

This graduate capability is supported by:

Learning outcomes

  • Critically evaluate the role of accounting information systems in business organisations in achieving organisational goals and governance
  • Evaluate systems development methodologies and the role of accountants in system development projects
  • Evaluate ethical and security issues and their implications to accountants and accounting information systems
  • Analyse key business processes and evaluate risks and controls associated with these processes

Assessment tasks

  • Assessed Coursework
  • Research report

PG - Capable of Professional and Personal Judgment and Initiative

Our postgraduates will demonstrate a high standard of discernment and common sense in their professional and personal judgment. They will have the ability to make informed choices and decisions that reflect both the nature of their professional work and their personal perspectives.

This graduate capability is supported by:

Assessment tasks

  • Assessed Coursework
  • Research report

Changes from Previous Offering

The final exam in this semester is 40 percent instead of 45 percent.

Research and Practice

This unit provides students with practice applying research findings in assessment tasks. All assessment tasks require students to support their assertions with quality scholarly articles. Students will also be encouraged to link research with current industry practice.