INFO243-21S2 (C) Semester Two 2021

Accounting Information Systems

15 points

Details:
Start Date: Monday, 19 July 2021
End Date: Sunday, 14 November 2021
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 1 August 2021
  • Without academic penalty (including no fee refund): Friday, 1 October 2021

Description

Core business subsystems and processes that allow organisations to operate effectively and efficiently. Includes enterprise databases; process and pervasive controls in the context of the development life cycle of accounting information systems; frameworks for evaluation of accounting information systems and their processes. Students develop practical skills in using at least one accounting information system package for small businesses, and advanced skills using Excel to manipulate business data.

This course aims to familiarise students with accounting information systems, how they function and fit within the modern organisations, and core accounting systems and processes that allow organisations to operate effectively and efficiently. This includes enterprise databases, accounting processes and frameworks for the evaluation of accounting information systems and their processes. New and emerging technologies (e.g. IoT, AI/Machine Learning, Robotic Process Automation) and their implications for accounting practice are covered. The course emphases understanding of risks and risk assessment (e.g. fraud, threats, cybercrime), and knowledge of internal control structures that enable effective systems and mitigate risk. Students will become competent with the use of techniques like flowcharts for documenting accounting cycles and processes. They will also develop practical skills in using an accounting information system package for small businesses, advanced skills using Excel and Access to manipulate business data and support business decision-making, and explore the capabilities of an accounting analytics software package.

Learning Outcomes

  • By the end of this course the student should be able to:
  • Analyse accounting transactions and problems from a systems perspective.
  • Develop models of business processes and transactions using techniques like REA and flowcharts
  • Recognise new and emerging technologies (e.g. IoT, AI/Machine Learning, Robotic Process Automation) and their implications for accounting practice.
  • Identify risks to accounting systems (e.g. fraud, cybercrime), and evaluate and select appropriate controls for use in the development and operation of accounting systems
  • Analyse and evaluate different approaches to the development and operation of accounting systems.
  • Develop skills in the use of selected software applications and apply these to problem-solving and the analysis and use of accounting data for decision-making, e.g. MS Access, MS Excel
  • Develop skills in the use of selected accounting software, e.g. Xero.
    • University Graduate Attributes

      This course will provide students with an opportunity to develop the Graduate Attributes specified below:

      Critically competent in a core academic discipline of their award

      Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

      Employable, innovative and enterprising

      Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Prerequisites

Restrictions

ACIS243, AFIS243

Course Coordinator / Lecturer

Annette Mills

Lecturers

Richard Fisher and Trevor Nesbit

Assessment

Assessment Due Date Percentage  Description
Practicial Assignments 25% Various - refer to LEARN for details
Mid-Semester Test 30%
Final Exam 45%


Software/Accounting packages for lab-based practicals:  Xero and Excel

Textbooks / Resources

Recommended Reading

Romney, Marshall B; Accounting information systems ; Fifteenth Edition, Global Edition; Pearson Education Limited, 2021.

Course links

Learn

Indicative Fees

Domestic fee $860.00

International fee $4,438.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

For further information see Department of Accounting and Information Systems .

All INFO243 Occurrences

  • INFO243-21S2 (C) Semester Two 2021