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On successful completion of this course, students will be able to:

1. Critically evaluate the roles of sound accounting information systems for decision making and management support.
2. Critically appraise processes and strategies for developing robust and secure accounting processes and systems.
3. Employ sound data management and analytics techniques and strategies for problem solving and decision support.

In addition to the recommended text book resources, students will need to complete practice material using a data analytics application (e.g., Microsoft Power BI Desktop and Service). Related material will be provided via MyUni and discussed in lectures and practical tutorial sessions. 

Parkes, A., Considine, B., Blount, Y., and Olesen, K., (2019) Accounting Information Systems, 5th Edition, John Wiley & Sons Australia, Ltd, ISBN: 978-0-7303-25048

Electronic copies of the lecture notes and the tutorials will be provided via MyUni (www.myuni.adelaide.edu.au).

Two tests will be run online via MyUni.

Students are strongly encouraged to regularly check MyUni for updates.

Teaching of Accounting Systems and Processes (M) will be via weekly lectures supported by problem-solving tutorials examining the material covered in lectures. Students are expected to attend all lectures and tutorials in this course.

The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course, of private study outside of your regular classes.

Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

Tutorial classes will be held weekly commencing the week beginning Monday Week 2. Membership of tutorial classes is to be finalised by the end of the second week of semester. Students wishing to swap between tutorial classes after this time are required to present their case to the Lecturer-in-Charge, but should be aware that such a request may not be approved.

Tutorials are an important component of your learning in this course. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.

• Week 1: Accounting information systems: an overview; and Overview of transaction processing and enterprise resource planning systems (Romney et al., 2021, Chapters 1 and 2)
  
  
• Week 2: Systems documentation techniques; and Relational databases (Romney et al., 2021, Chapters 3 and 4);
  Introduction to Power BI (Power BI Material in MyUni)
  
  
• Week 3: Database design and implementation using REA model (Romney et al., 2021, Chapters 19 and 20);
  Power BI Service (Power BI Material in MyUni)
  
  
• Weeks 4 and 5: Systems development process (Romney et al., 2021, Chapters 22, 23, 24);
  Power BI Desktop (Power BI Material in MyUni)
  
  
• Week 6: Fraud and errors; and Computer fraud and abuse techniques (Romney et al., 2021, Chapters 8 and 9);
  Power BI Desktop (continued) (Power BI Material in MyUni)
  
  
• Mid-semester break

• Weeks 7, 8, 9: Control and accounting information systems (controls for security, confidentiality, privacy, processing integrity and availability) (Romney et al., 2021, Chapters 10, 11, 12, 13);
  Power BI Desktop (continued) (Power BI Material in MyUni)
  
  
• Week 10: Accounting information sytems applications (transaction cycles) (Romney et al., 2021, Chapters 14 and 15);
  Power BI material (via MyUni)
  
  
• Week 11: Digital corporate reporting e.g., XBRL (refer to recommended resource - Parkes et al., (2019); distributed ledger technology applications in accounting and finance (handouts to be provided via MyUni)
  
  
• Week 12: The Wrap

Assessment Task	Task Type	Due	Duration	Weighting	Learning Outcome
Test 1 (MCQ/theory/case studies) Mode: Online via MyUni Time of test: to be advised in due course	Individual	Week 6	90 minutes	30%	1, 2
Test 2 (Power BI/data analytics practical test) Mode: Online via MyUni Time of test: to be advised in due course	Individual	Week 11	40 minutes	20%	3
Final Exam	Individual	Exam period	3 hours	50%	1, 2, 3
TOTAL				100%

• Students are required to attend all lectures and the tutorials in which they are enrolled.
• All topics covered during the semester are examinable.
• To gain a pass, a mark of at least 50% overall must be obtained.
• Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process.
• Assessment marks prior to the final exam will be displayed on the course website.
• Students are encouraged to check their marks and notify the lecturer-in-charge of any discrepancies

• Test 1: Online Multiple Choice Questions Test (theory/case studies): 30% (Week 6)(further details to be provided via MyUni in due course)
  
  
• Test 2: Power BI/data analytics practical test: 20% (Week 11)(further details to be provided via MyUni in due course)
  
  
• Final exam: 50% (further details to be provided via MyUni in due course)(Date set by Exams Office)

Presentation of Assignments

Students must retain a copy of all assignments submitted.
All individual assignments must be attached to an Assignment Cover Sheet which must be signed and dated by the student before submission.
All group assignments must be attached to an Assignment Cover Sheet which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.
Lecturers/markers can refuse to accept assignments which do not have a signed acknowledgement of the University’s Policy on Plagiarism: http://www.adelaide.edu.au/policies/230/
Assignment Guidelines including Referencing Details

A copy of the Postgraduate Programs: Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from: http://www.adelaide.edu.au/professions/hub/downloads/Communication-Skills-Guide.pdf

This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations etc.

In preparing any written piece of assessment for your postgraduate studies it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)

The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided on page 6 of the Communication Skills Guide.

Late Assignment Submission

Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the Lecturer-in-Charge of the course before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by a 10% mark reduction for each day that it is late (including week-ends).

Return of Assignments

Lecturers aim to mark and return assignments to students within three (3) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from either their tutorials or lectures. If assignments aren’t collected after two (2) weeks, the assignments will be available at the Student Hub for two (2) weeks.

Examination Information

It is each student's responsibility to read the examination timetable. Misreading the timetable is not accepted as grounds for granting a replacement/additional (sup) exam.

University staff are not permitted to provide examination times to students over the telephone or in response to personal enquiries.

Examinations will be held only at the time and locations stated in the University’s Examination Timetable, so they may not be taken in another country. Students should not make any arrangements to be absent until after the replacement/additional (sup) exam period.

Students are NOT permitted to take a Dictionary (English or English-Foreign) into the examination and the use of calculators in the examination is not permitted.