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

1. Explain and evaluate the roles played by accounting information system in modern business organisations.
2. Evaluate and justify the need for accounting information systems controls.
3. Explain and critically appraise key accounting information systems construction and development issues and activities including data management and analytics.
4. Use an accounting information systems (e.g. MYOB) to manage key accounting processes in an accurate and useful manner.
5. Explain and critically evaluate business process documentation techniques.
6. Explain and evaluate security threats, information systems auditing, and digital business reporting.

In addition to the recommended textbook resources, students are expected to complete the online Perdisco training course for MYOB ().
Further details (e.g. how and when to enrol and which courses to take) will be provided after the lectures commence.

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 in MyUni (www.myuni.adelaide.edu.au). A mid term multiple choice test will be run online via MyUni and a MYOB assignment will be run online via Perdisco.

Students are strongly encouraged to regularly check MyUni for updates.

Teaching of Accounting Systems and Processes will be via weekly lectures supported by problem-solving tutorials examining the materials covered in lectures. All students are expected to attend all lectures and tutorials in this course.

The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
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 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.

Learning Activity	Related Learning Outcomes
Lectures	1,2,3,4,5,6
Tutorials	1,2,3,4,5,6
Student consulting	1,2,3,4,5,6

• Week 1: Accounting information systems - an overview; and Overview of transaction processing and enterprise resource planning systems (Romney and Steinbart Chapters 1 and 2)
  
  
• Week 2: Systems documentation techniques; and Relational databases, data management and analytics (Romney and Steinbart Chapters 3 and 4)
  
  
• Week 3: Database design and implementation using REA model (Romney and Steinbart Chapters 17 and 18)
  
  
• Weeks 4 and 5: Systems development process (Romney and Steinbart Chapters 20, 21, 22)
  
  
• Week 6: Fraud; and Computer fraud and abuse techniques (Romney and Steinbart Chapters 5 and 6)
  
  
• Weeks 7 and 8: Control and accounting information systems (controls for security, confidentiality, privacy, processing integrity and availability) (Romney and Steinbart Chapters 7, 8, 9, 10)
  
  
• Mid-Semester break

• Week 9: Accounting information sytems applications (transaction cycles) (Romney and Steinbart Chapters 12 and 13)
  
  
• Week 10: Auditing computer-based information systems (Romney and Steinbart Chapter 11)
  
  
• Week 11: Digital business reporting (e.g., XBRL)(Parkes et al., Chapter 6); distributed ledger technology in accounting and finance (handouts to be provided)
  
  
• Week 12: The Wrap

#	Assessment Task	Due Date/Week	Weighting	Learning Outcome
1	Test 1	Week 6	20%	1,2,3,5,6
2	Test 2	Week 10	15%	4
3	Research paper on an AIS topic	TBA	65%	1,2,3,4,5,6
	Total		100%

• Students are required to attend all lectures and the tutorials in which they are enrolled.
  
  
• 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 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): 20% (Week 6, Friday, 10:30 am)
  
  
• Test 2 - Online Perdisco MYOB practical assignment: 15% (Week 10, Friday, 23:59pm online submission)
  
  
• Research report: 65% (further details to be provided via MyUni in week 10).

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.