ACCT20072 - Accounting Systems and Information Assurance
Term 1 - 2017


All details in this unit profile for ACCT20072 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student). The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.

Overview

When the CEO (Chief Executive Officer) or CFO (Chief Financial Officer) of a corporation signs a declaration on an annual report, stating that the financial statements provide a true and fair view of the company, how do they know that this is true? This unit offers an overview of the technology and control issues involved in acquiring a reasonable level of assurance that the accounting information provide to stakeholders, or to make decisions, is true and fair, accurate and timely. If you have successfully completed the unit ACCT29084 you should not enrol in this unit.

Details

Career Level Postgraduate
Credit Points 6
Student Contribution Band [not found]
Fraction of Full-Time Student Load 0.125

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Offerings

Term 1 - 2017
  • Brisbane
  • Distance
  • Melbourne
  • Sydney

Website

This unit has a website, within the Moodle system, which is available two weeks before the start of term. It is important that you visit your Moodle site throughout the term. Go to Moodle

Recommended Student Time Commitment

Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Class Timetable

Assessment Overview

Assessment Task Weighting
1. Written Assessment 20%
2. Practical and Written Assessment 30%
3. Examination 50%

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Procedures for more details of interim results and final grades.

All University policies are available on the IMPortal.

You may wish to view these policies:

  • Grades and Results Procedure
  • Assessment Policy and Procedure (Higher Education Coursework)
  • Review of Grade Procedure
  • Academic Misconduct Procedure
  • Monitoring Academic Progress (MAP) Policy and Procedure – Domestic Students
  • Monitoring Academic Progress (MAP) Policy and Procedure – International Students
  • Refund and Excess Payments (Credit Balances) Policy and Procedure
  • Student Feedback – Compliments and Complaints Policy and Procedure
  • Acceptable Use of Information and Communications Technology Facilities and Devices Policy and Procedure

This list is not an exhaustive list of all University policies. The full list of University policies are available on the IMPortal.

Evaluation

Term 2 - 2015: The overall satisfaction for students in the last offering of this unit was 4.3 (on a 5 point Likert scale), based on a 25% response rate.

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback Source Recommendation
Students were disappointed that tutorial solutions were not provided in Moodle. Course evaluations. In addition to on-campus workshops and tutorials, students are invited to respond to workshop questions online and have suggestions and solutions provided as feedback. Moodle announcements will be made to make this approach more explicit. Online workshops will be promoted for the benefits of active learning.
Assessment must be returned in a timely manner. Returned assignments should contain useful feedback. Course evaluations. Assessment will be returned by the date indicated in the course profile. The returned assessment items will contain useful and appropriate feedback.
Response rates to the course evaluation survey remains too low. Course evaluations. Students will be reminded to take part in the survey, with emphasis on the positive effects feedback has on course design.
On successful completion of this unit, you will be able to:
  1. Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information.
  2. Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information.
  3. Construct effective control plans and report on their likely effectiveness.
  4. Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles.
  5. Evaluate criically the role that poor financial information has played in cases of poor corporate performance.
  6. Demonstrate skills in the use of accounting software to record and report transactions in firms

Alignment of Assessment Tasks to Learning Outcomes

Assessment Tasks Learning Outcomes
1 2 3 4 5 6
1 - Written Assessment  
2 - Practical and Written Assessment
3 - Examination

Alignment of Graduate Attributes to Learning Outcomes

  • Professional Level
  • Advanced Level
Graduate Attributes Learning Outcomes
1 2 3 4 5 6
1. Knowledge
2. Communication
3. Cognitive, technical and creative skills        
4. Research    
5. Self-management            
6. Ethical and Professional Responsibility          
7. Leadership            

Alignment of Assessment Tasks to Graduate Attributes

  • Professional Level
  • Advanced Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7
1 - Written Assessment        
2 - Practical and Written Assessment    
3 - Examination        

Prescribed Textbooks

Accounting Information Systems: Understanding business processes
Author/s: Parkes A Year: 2016
Edition: 5th edn Publisher: John Wiley & Sons Australia, Ltd.
City: Brisbane State: QLD
Country: Australia
View textbooks at the CQUniversity Bookshop
Note:

This text will be available in ebook format only.

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
All submissions for this unit must use the American Psychological Association (APA) referencing style (details can be obtained here). For further information, see the Assessment Tasks below.
Unit CoordinatorSally Chaplin (s.chaplin@cqu.edu.au)
Note: Check the Term-Specific section for any additional contact information provided by the teaching team
Week Begin Date Module/Topic Chapter Events and Submissions
Week 1 06-03-2017

Introduction to accounting information systems

1 & 2

Week 2 13-03-2017

Database concepts

3 & 4

Week 3 20-03-2017

Systems development

5

Week 4 27-03-2017

Systems documentation

7

Online Quiz Assessment (Individual assignment) Due Tuesday (28 Mar 17) 09:00 PM AEST
Week 5 03-04-2017

Internal controls

8 & 9

Vacation Week 10-04-2017
Week 6 17-04-2017

In-class test

Class attendance required.

In-class practical and written assessment covering chapters 7 to 9 inclusive. Due AEST
Week 7 24-04-2017

Transaction cycle: Revenue

10

Week 8 01-05-2017

Transaction cycle: Expenditure

11

Week 9 08-05-2017

Transaction cycle: General ledger and financial reporting

6 & 12

Week 10 15-05-2017

Auditing and governance of AIS

13

Week 11 22-05-2017

Ethics and cybercrime

14

Week 12 29-05-2017

Unit review

Review/Exam Week 05-06-2017
Exam Week 12-06-2017

1 Written Assessment

Assessment Title Online Quiz Assessment (Individual assignment)
Task Description

Assessment item 1 consists of an open-book online quiz available on Moodle. The quiz will consist of a range of multiple-choice questions. You must complete this quiz individually within the time period indicated. You will not be able to re-open the quiz after this date. Therefore, it is your responsibility to complete the quiz within the specified time period

Assessment Due Date Week 4 Tuesday (28-Mar-2017) 09:00 PM AEST
Available from 9.00am Monday 27th March to 9.00pm Tuesday 28th March 2017
Return Date to Students Week 4 Wednesday (29-Mar-2017)
Results of the quiz will be automatically generated and will be displayed upon closing time of the quiz on Tuesday 28th March 2017 at 9.00pm. You can access your results on the course website via the Gradebook
Weighting 20%
Assessment Criteria

This assessment item will assess your knowledge and problem-solving skills in relation to the accounting information systems concepts covered in chapters 1 to 5 inclusive.

Referencing Style American Psychological Association (APA)
Submission Online

Students must complete the Online assessment via Moodle between 9.00am on Monday 27 March 2017 and 9.00pm on Tuesday 28 March 2017. Times are AEST (Queensland time) You must complete this quiz as soon as you click on it. You are only permitted to complete the quiz once.The quiz will remain available for 30 minutes.

Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

1. Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information.

2. Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information.

4. Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles.

5. Evaluate criically the role that poor financial information has played in cases of poor corporate performance.

6. Demonstrate skills in the use of accounting software to record and report transactions in firms

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Knowledge

2. Communication

4. Research



2 Practical and Written Assessment

Assessment Title In-class practical and written assessment covering chapters 7 to 9 inclusive.
Task Description

This assessment requires you to attend class to prepare short answers to various scenarios within systems documentation and internal control environment. Marks will be allocated to: correctness of content, systems documentation skills, and writing skills.

Assessment Due Date Please attend your lecture for week 6 to complete and submit this assessment.
Return Date to Students Week 8 Thursday (04-May-2017)
Weighting 30%
Assessment Criteria

Part A: You will be assessed on your ability to analyse, construct and read systems documentation for an organisation's accounting system.

Part B: You will be assessed on your ability to demonstrate your analysis of a business situation or theoretical aspect in relation to internal controls.

Referencing Style American Psychological Association (APA)
Submission Hard copy

Hand in to your lecturer during week 6 lecture.

Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

1. Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information.

2. Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information.

3. Construct effective control plans and report on their likely effectiveness.

4. Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles.

5. Evaluate criically the role that poor financial information has played in cases of poor corporate performance.

6. Demonstrate skills in the use of accounting software to record and report transactions in firms

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Knowledge

2. Communication

3. Cognitive, technical and creative skills

4. Research

6. Ethical and Professional Responsibility



Examination

Outline Complete an examination
Date During the University examination period
Weighting 50%
Length 180 minutes
Details Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
No Calculators Permitted
Closed Book
Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

1. Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information.

2. Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information.

3. Construct effective control plans and report on their likely effectiveness.

4. Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles.

5. Evaluate criically the role that poor financial information has played in cases of poor corporate performance.

6. Demonstrate skills in the use of accounting software to record and report transactions in firms

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Knowledge

3. Cognitive, technical and creative skills

6. Ethical and Professional Responsibility


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