Units

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Sample subject outline - Semester 1 2013

Note: Subject outlines often change before the semester begins. Below is a sample outline.

Rationale

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 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 an accounting information systems environment.

Aims

The aim of this unit is to develop an understanding of the concepts, processes, issues and internal controls that underlie existing accounting information systems and the development of new information systems. This theoretical foundation is enhanced by the use of software packages such as MYOB, Access and Excel.

Objectives

Course Learning Goals (Postgraduate)

The QUT Business School has established the Assurance of Learning (AoL) Goals to meet contemporary industry needs and standards. Achieving these learning outcomes will assist you to meet the desired graduate outcomes set at QUT - aligned with other internationally renowned business schools. Students will develop the following capabilities relevant to a contemporary global and sustainable business environment:

Have knowledge and skills pertinent to a particular discipline (KS)

1.1 Well-researched knowledge and critical understanding applied to issues at the forefront of a specialised discipline area
1.2 Ability to select and use effectively a range of tools and technologies to locate and/or generate information appropriate to the disciplinary context

Be critical thinkers and effective problem solvers (CTA)

2.1 Apply logical, critical and creative thinking and judgement to generate appropriate solutions to problems in the disciplinary context

Be professional communicators in an intercultural context (PC)

3.1 Ability to create and present professional documents and/or reports using high levels of analysis/synthesis/evaluation for a range of contexts and audiences
3.2 Ability to orally communicate and justify ideas and information, at a professional level, for a variety of contexts and audiences, including peers and discipline specialists

Be able to work effectively in a Team Environment (TW)

4.1 Operate effectively and with flexibility to achieve common goals in collaborative settings, using a range of skills, including leadership, negotiation, reflection, proactivity and support for team members

Have a Social and Ethical Understanding (SEU)

5.1 Apply knowledge of the ethical, social and cultural dimensions relevant to business situations, including appropriate standards or codes of practice, to provide courses of action

Unit Objectives
On completion of this unit you should 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 MYOB, Access and Excel

The specific course learning goals and unit objectives that apply to this unit are shown in the assessment section of this unit outline.

Content

The following provides a brief overview of topics to be covered. Refer to the Week 1 Unit Information document 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 and the use of MYOB
· sourcing and accessing accounting information
· computer fraud and security
· accounting controls in an electronic environment
· spreadsheets and the use of Excel
· databases and the use of Access

The concepts, processes and controls covered in this unit are common to accounting information systems found in Australia and overseas.

Approaches to Teaching and Learning

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 to the theoretical concepts and your learning of these areas will be supported by active tutorials. During the tutorial sessions, you will have the opportunity to use computing packages to reinforce your learning. There will also be quiz questions in many of the tutorials and students will be required to participate in discussions aimed at reinforcing discipline knowledge. Student participation will also be required in lectures. A database package, accounting package, spreadsheet package and a virtual work experience internet site will be used to help you make this link.

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 name: Online Mid-Semester Exam
Description: The online mid-semester examination will consist of multiple choice questions. It will cover the lectures in Weeks 1-3 and Microsoft Access Tutorials. More information regarding this exam will be listed on the Blackboard site.
Length/Duration:1 hour
Formative or Summative: Both
Relates to objectives: Unit Objectives: 1, 2 and AOL goals: KS (1.1), (1.2) CTA (2.1)
Weight: 20%
Internal or external: Both
Group or individual: Individual
Due date: Week 5

Assessment name: MYOB Assignment
Description: You are asked to use the MYOB accounting software to set up the accounting records of a business, input typical transactions and prepare appropriate reports.
Length/Duration: Reports printed from MYOB
Formative or Summative: Both
Relates to objectives: Unit Objectives: 3, 4 and AOL goals: KS (1.1), (1.2), CTA (2.1)
Weight: 20%
Internal or external: Both
Group or individual: Individual
Due date: Week 11

Assessment name: Final Examination
Description: The final exam will cover the lectures in Weeks 5-13, CASworkX., and Microsoft Excel. The exam will consist of multiple choice questions, short answer questions and short essay questions. A limited number of pages relating to CASworkX and Excel will be able to be brought into the exam room. More information regarding this exam will be listed on the Blackboard site. The timetable is set by Central Examinations and will be made available to students.
Length/Duration: 2 hours + 10 minutes perusal
Formative or Summative: Summative
Relates to objectives: Unit Objectives: 1, 2, 3, 4 and AOL goals: KS (1.1), (1.2), CTA (2.1)
Weight: 60%
Internal or external: Internal
Group or individual: Individual
Due date: Central Exam Period

Academic Honesty

QUT is committed to maintaining high academic standards to protect the value of its qualifications. To assist you in assuring the academic integrity of your assessment you are encouraged to make use of the support materials and services available to help you consider and check your assessment items. Important information about the university's approach to academic integrity of assessment is on your unit Blackboard site.

A breach of academic integrity is regarded as Student Misconduct and can lead to the imposition of penalties.

Resource materials

Prescribed Text/Software
Romney, M. B. and P. J. Steinbart. (2011) Accounting Information Systems (Global Edition 12th Edition) Prentice Hall ISBN 9780273754374
Vallely, M., (2010) MYOB: A Hands on Approach, AccountRight Enterprise v19 (5th Edition) Pearson Australia.


Software/Downloaded Files

Lecture Notes
Required for each lecture and available from the Blackboard site

Access Workbook, MYOB Workbook and Excel Workbook Available from the Blackboard site

Access
Use software in B and Z block.

Access downloadable files
Available from Blackboard site.

MYOB
Use software in B and Z block. A student version for use at home is available with the Vallely textbook.

Virtual CAS (Computerised Accounting Systems) Work Experience
Available on CASworkX Blackboard site.

Excel
Use software in B and Z block.

Excel downloadable files
Available from Blackboard site.

References

Bagranoff, N., Simkin, M., Strand, C. (2009) Core Concepts of Accounting Information Systems. John Wiley

Considine, B., Parkes, A., Olesen, K., Speer, D., Lee, M. (2010) Accounting Information Systems: Understanding Business Processes. Wiley

Gilinas, U., Dull, R. (2010) Accounting Information Systems. South Western

Hall, J. (2010) Accounting Information Systems. South Western

Other Resources
Additional references can also be found at the AYN443 Blackboard site: http://blackboard.qut.edu.au

Risk assessment statement

There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. 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.

Disclaimer - Offer of some units is subject to viability, and information in these Unit Outlines is subject to change prior to commencement of semester.

Last modified: 24-Jan-2013