bfa221 accounting information systems - utas.edu.au · learning activities and quiz for the week...

CRICOS Provider Code: 00586B

Tasmanian School of Business and Economics

BFA221 ACCOUNTING INFORMATION SYSTEMS

Semester 2, 2018

Unit Outline

Stephen Allen

© The University of Tasmania 2018

CONTACT DETAILS

Unit coordinator

Unit coordinator: Stephen Allen

Campus: Cradle Coast

Email: [email protected]

Phone: (03) 64 30 4578

Room location and number: S Block, Room 118

Consultation hours: To be advised

Other teaching staff

Lecturer and tutor: Anne-Marie Martin

Campus: Launceston

Email: [email protected]

Phone: To be advised

Room location and number: To be advised

Consultation hours: To be advised

BFA221 Accounting Information

Systems

CONTENTS

WHAT IS THE UNIT ABOUT? 2

UNIT DESCRIPTION 2

INTENDED LEARNING OUTCOMES 2

ALTERATIONS TO THE UNIT AS A RESULT OF STUDENT FEEDBACK 2

HOW WILL I BE ASSESSED? 3

ASSESSMENT SCHEDULE 3

ASSESSMENT DETAILS 3

WHAT LEARNING OPPORTUNITIES ARE THERE? 6

RESOURCES 6

ACTIVITIES 7

UNIT SCHEDULE 9

ACCREDITATION 10

AACSB ACCREDITATION 10


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NOTICE

This Unit Outline refers to the Unit Outline Essential Information resource which

includes information, policies and requirements relevant to this unit. You must read

the Essential Information resource as it is considered part of this Unit Outline.

WHAT IS THE UNIT ABOUT?

Unit description

The rise of digital techolology in the modern economy has seen the need for

knowledge and skills in relation to Information Techonology (IT) and Information

Systems (IS) becoming crucial, central and critical components of any business realted

degree program. There is a need for business students to exhibit their understanding

of IS and IT and its application in a business environment. This unit provides an

introduction to the fundamentals of managing information systems - with the

particular focus on the Accountant’s perspective. It covers the key accounting systems

and processes which support an organisation's business and enhance decision-making

capabilities. The strategic implications of information systems will be analysed, and

students will be introduced to the development, implementation, and maintenance of

various types of accounting information systems. Students will gain a foundational

understanding of the underlying information technologies and topics covered

including emerging technologies and business models technologies. Students will

interact with popular accounting information systems during the unit.

Intended Learning Outcomes

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

1. Describe, explain and illustrate how information systems are designed and used

to address business problems.

2. Analyse and apply the principles of systems and information technology to

produce usable information for decision making.

3. Communicate accounting advice and ideas in straightforward contexts.

Alterations to the unit as a result of student feedback

Feedback from both students, industry and the accounting profession indicates that

accounting graduates require a detailed understanding of the use of computerised

accounting information systems. Consequently, the unit has been re-designed to

include this knowledge and these skills.

http://www.utas.edu.au/business-and-economics/student-resources/mylo/essential-unit-information/unit-outline/_nocache?s=p797753+p1092221


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HOW WILL I BE ASSESSED?

Assessment schedule

Assessment task Date due Percent weighting

Links to Intended Learning

Outcomes

Assessment Task 1:

Weekly Quizzes Weekly 15% 1, 2

Assessment Task 2:

Test

Conducted in seminar time in week 7

15% 1, 2, 3

Assessment Task 3:

Assignment - Computerised Accounting and AIS Case Study

5.00 pm on Friday 5 October 2018.

20% 1, 2, 3

Assessment Task 4:

Final Exam

During exam period

50% 1, 2

Assessment details

Assessment task 1: Weekly Quizzes

Task description Consistent with the use of a blended learning methodology, these quizzes must be completed prior to your attendance at the weekly learning session (after you have completed the learning from the study guide for the week). They will be conducted through the MyLO learning platform and close at 5.00 pm on the day prior to your weekly seminar for that topic.

Please be aware that no late submissions will be accepted and no extensions will be granted.

The quizzes will be based on the readings and learning activities for the particular week.

There will be 10 quizzes held in weeks 2, 3, 4, 5, 6, 8, 9, 10, 11, and 12.

Criterion Measures Intended

Learning Outcome:

Criterion 1 Illustrate and use common accounting information systems (AIS) related terms and approaches.

1

Criterion 2 Illustrate and explain the use of controls in AIS

1


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Criterion 3 Identify and analyse risk and opportunities associated with AIS

2

Task length 30 minutes per test

Due by date Weekly in weeks 2, 3, 4, 5, 6, 8, 9, 10, 11, and 12.

Closes at 5.00 pm the day prior to the scheduled seminar.

Assessment task 2: Test

Task description This test will cover all of the learning in weeks 1 to 6. It will be a mixture of objective type questions (i.e. multiple choice and true/false) and short answer questions.

The test will be closed book.

Alternative test papers are not set. If you are ill on the day of the test, you must provide a medical certificate (for the day of the test) to the unit coordinator. In such circumstances, the assessment weight of the test will be added to the weight of the examination.

Please note, work commitments are not an acceptable reason to miss the test.

If you miss the test for any other reason except the medical grounds (as above), you will be awarded zero marks.


Learning Outcome:


1

Criterion 2 Modify and use information and data analysis in AIS from an accountant’s perspective.

1


1


2

Task length 1 hour plus 10 minutes reading time

Due by date Seminar time in week 7


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Assessment task 3: Assignment - Computerised Accounting and AIS Case Study

Task description This assignment will have two parts:

Part A – the use of a computerised accounting system to set up the accounting information system for a business, record transactions and produce reports.

Part B – an accounting information system case study requiring you to answer questions based on the case study information.

A detailed assignment brief for both parts will be provided by the end of week 4 of semester.

This assignment is completed individually.


Learning Outcome:


1


1


1


2

Criterion 5 Analyse and produce usable information 2

Criterion 6 Present views through formal, written communication.

3

Task length Part A – a task length description is not applicable to this part. The assignment brief will provide details of the information to be submitted.

Part B – a word document of no more than 800 words.

Due by date 5.00 pm on Friday 5 October 2018.


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Assessment Task 4: Final Exam

Description /

conditions The examination will enable you to demonstrate your breadth and depth of understanding across all the unit material. All topics are examinable. Information about the structure of the examination will be given to you in the last seminar of the semester and posted on MyLO at the end of that week.

Criterion Measures Intended Learning Outcome:


1


1


1


2

Criterion 5 Analyse and produce usable information 2

Duration 3 hours plus 15 minutes reading time

Date The final exam is conducted by the Student Centre in the formal examination period. See the Examinations and Results page on the University’s website, or access your personal exams timetable by logging into the eStudent Centre - Personal Exams Timetable for specific date, time and location closer to the examination period.

WHAT LEARNING OPPORTUNITIES ARE THERE?

Resources

Required readings

You will need the following text:

Romney, M, Steinbart, P, Mula, J, McNamara, R and Tonkin, T, 2012 Accounting

Information Systems (Australasian 1st edition), Pearson, Frenchs Forest, New South

Wales.

It is recommended that you purchase the eBook for this text at the following publisher

web address: http://www.pearson.com.au/9781442546790

http://www.utas.edu.au/exams/

http://www.studentcentre.utas.edu.au/eStudentCentre/exams/timetable.aspx

http://www.studentcentre.utas.edu.au/eStudentCentre/exams/timetable.aspx


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Once purchased, you will receive a Vitalsource Bookshelf redemption code. You will

need to create a Vitalsource account at: https://www.vitalsource.com/en-au/login

You can then redeem the code you purchased and access the book through this account

or download the App to your phone, tablet or computer. As will be noted below, you

will be requested to bring a phone, laptop or tablet device to the learning sessions. A

printed version of the textbook can be purchased from the University Co-op Bookshop.

Recommended readings

Considine, B, Parkes, A, Olesen, K, Bount, Y and Speers, D, 2016, Accounting

Information Systems (5th edition), John Wiley & Sons Australia Ltd, Milton,

Queensland.

Hall, J, 2013, Accounting Information Systems (8th edition), South-Western Cengage

Learning, Mason, Ohio, USA.

Neish, W and Kahwati, G, 2015, Computer Accounting Using MYOB Business Software

V19.10 (14th edition), McGraw Hill Education, North Ryde.

Rainer, K, Gray, H, Issa, T, Pye, G, Troshani, I, Prince, B and Watson, H, 2015,

Management Information Systems (1st Australian Edition), John Wiley & Sons

Australia Ltd, Milton, Queensland.

Reading Lists

Reading Lists provide direct access to all material on unit reading lists in one place. This

includes eReadings and items in Reserve. You can access the Reading List for this unit

from the link in MyLO, or by going to the Reading Lists page on the University Library

website.

Equipment, materials, software, accounts

In the learning sessions for this unit you will be required to use a variety of software.

You are requested to bring a fully charged, internet enabled laptop computer to every

learning session.

Activities

Details of teaching arrangements This unit adopts a blended learning or ‘flipped classroom’ learning methodology. Therefore, the unit is based around the completion of online learning activities each week, prior to attending a compulsory seminar/workshop. The online learning activities (which are presented in a checklist form – you must complete each step in the checklist each week) will consist of a variety of resources, but predominantly narrated PowerPoint slides and other learning materials including reading from the prescribed textbook. You will be assessed on your completion of these online learning activities through a weekly quiz (see assessment information).

http://rlms.utas.edu.au/erl/


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Therefore, it is imperative that the online learning activities and reading be completed prior to the compulsory seminar/workshop. Having completed all online learning activities related to a topic, you will attend a seminar to participate in activities related to the topic in order to build your understanding. By attending the seminar you should be able to satisfy yourself that you understand the important issues related to each topic. You should also take the opportunity to ask questions. You must be prepared to actively contribute to group work and class discussions in the seminar.

Specific attendance/performance requirements

Using the blended/’flipped’ learning methodology, you are required to complete the

learning activities and quiz for the week prior to attending the compulsory seminar

(attendance will be taken at the seminar). You then need to actively engage in all of

the learning activities at the weekly seminar.

We have the expectation that you will commit at least 10 hours per week to your study

of this unit. Students who are not allocating this amount of time to this unit are

unlikely to be successful. It is suggested that you allocate the 10 hours in the following

manner:

Completion of the weekly learning activities prior to attendance at the weekly seminar (i.e. watching recorded learning activities, completion of required readings, preparation of seminar answers)

4 hours

Attendance and active engagement (*see below) in your weekly face to face seminar.

3 hours

Preparation for tests, assignments and exam. 3 hours

10 hours

In this unit, your active engagement will be monitored in the following way:

1. Completion of the weekly learning guide checklist activities prior to the

seminar.

2. Completion of the weekly quizzes prior to the seminar.

3. Attendance at the weekly seminar.

If you do not demonstrate evidence of having engaged actively with this unit by completing these three activities by Week 4 of semester, your enrolment may be cancelled or you may be withdrawn from the unit.


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Unit schedule

WEEK DATE

BEGINNING TOPIC READING DUE DATES

1 16 July Introduction and Overview of Accounting Information Systems (AIS)

Ch. 1

2 23 July Introduction to business processes and system documentation

Ch. 2 & 3

3 30 July Files, databases and controls in AIS Ch. 4 & 5

4 6 August AIS Development and AIS Cycles (Revenue Cycle)

Ch. 6 & 7

5 13 August AIS Cycles (Expenditure Cycle, Human Resource Management Cycle)

Ch. 8 & 9

6 20 August AIS Cycles (Production Cycle, General Ledger and Reporting Cycle)

Ch. 10 & 11

7 27 August Fraud and Cyber Crime Ch. 12 & 13 Test held in seminar week 7

Mid-semester break: 3 September to 7 September (inclusive)

8 10 Sept Information Systems (IS) Controls – Information Security, Confidentiality and Privacy

Ch. 14 & 15

9 17 Sept IS Controls – Processing Integrity; Transaction Cycle Threats and Controls

Ch. 16 & 17

10 24 Sept Auditing Computer Based Information Systems

Ch.18

11 1 October Systems Development Life Cycle Ch. 12 & 19 Assignment due 5.00pm Friday, 5 October

12 8 October Database Design and Implementation Ch.21 & 22

13 15 October Unit Review

Examination Period: 27 October to 13 November (inclusive)

BFA221 Accounting

Information Systems

ACCREDITATION

AACSB Accreditation

The Tasmanian School of Business and Economics (TSBE) is currently in the process of

applying for business accreditation with the Association to Advance Collegiate Schools

of Business (AACSB) – the lead program for accrediting business schools globally.

AACSB seeks to connect educators, students, and business to achieve a common goal –

to create the next generation of business leaders.

By joining AACSB and going through the accreditation process, TSBE is joining a

global alliance committed to improve the quality of business education around the

world, and to share the latest innovations in business education. Gaining Business

Accreditation with AACSB is a multi-year process involving TSBE demonstrating our

performance against the 15 accreditation standards.

Once complete, TSBE will join a select community of accredited business schools, with

only 7% of all business schools globally having completed the AACSB process. This

will further enhance the reputation of TSBE, and further enhance the global

recognition of your qualifications. To find out more about AACSB click here.

https://www.aacsb.edu/

bfa221 accounting information systems - utas.edu.au · learning activities and quiz for the week...

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