ACCTING 1003 - Accounting Information Systems I

North Terrace Campus - Semester 1 - 2014

This course is an introduction to Accounting Information Systems: their role in organisations, particularly in support of strategic and operational decision-making and problem-solving, as well as operations support and management. Systems thinking; systems design & development; management perspectives on the IT support role to business (particularly security & ethics); trends, issues and concerns in IS; and end-user application software including spreadsheets, reporting, and database management, are studied and assessed.

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Course Details

Course Code	ACCTING 1003
Course	Accounting Information Systems I
Coordinating Unit	Adelaide Business School
Term	Semester 1
Level	Undergraduate
Location/s	North Terrace Campus
Units	3
Contact	Up to 3 hours per week
Incompatible	COMP SCI 1004 or COMP SCI 1001 or PURE MTH 1002 or ECOMMRCE 1000
Assumed Knowledge	Basic accounting concepts-students without this are advised to enrol concurrently in ACCTING 1002
Quota	A quota may apply
Assessment	Exam/assignments/tests/tutorial work as prescribed at first lecture

Course Staff

Course Coordinator: Professor Indrit Troshani

Semester 2 - Course Coordinator:
Dr Indrit Troshani
indrit.troshani@adelaide.edu.au

Semester 1 - Course Coordinator:
Ms Cathy Davies
catherine.davies@adelaide.edu.au

Course Timetable

The full timetable of all activities for this course can be accessed from Course Planner.

Course Learning Outcomes

Accounting Information Systems

Knowledge – an understanding of:

1. The components of an Information System.
2. The roles played by different types of Information Systems in businesses and organisations.
3. Information systems documentation.
4. The relational database model.
5. How networks and electronic commerce add value to businesses and organisations.
6. IT controls and auditing

Skills – ability to:
7. Use Microsoft Access to create and use a well-designed database.
8. Discuss, critically appraise, and write about Information Systems concepts and IS
development.

Values – an appreciation of:
9. The role users can play in the development and implementation of new Information Systems.
10. The importance of sound data management.
11. Information systems ethics and computer crime & security.
12. Communication skills.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

University Graduate Attribute	Course Learning Outcome(s)
Knowledge and understanding of the content and techniques of a chosen discipline at advanced levels that are internationally recognised.	1 - 5
The ability to locate, analyse, evaluate and synthesise information from a wide variety of sources in a planned and timely manner.	1 - 12
An ability to apply effective, creative and innovative solutions, both independently and cooperatively, to current and future problems.	5 - 7
Skills of a high order in interpersonal understanding, teamwork and communication.	1 - 12
A proficiency in the appropriate use of contemporary technologies.	5 - 7
A commitment to continuous learning and the capacity to maintain intellectual curiosity throughout life.	1 - 5
A commitment to the highest standards of professional endeavour and the ability to take a leadership role in the community.	10 - 11
An awareness of ethical, social and cultural issues within a global context and their importance in the exercise of professional skills and responsibilities.	11

Learning Resources

Required Resources

Romney, M. B., Steinbart, P. J., Mula, J. M., McNamara, R., and Tonkin, T. (2013) Accounting Information Systems, Pearson. ISBN: 978-1-4425-4259-4

Grauer, R. T., Mast, K., and Poatsy, M. A. (2011) Microsoft Office Access 2010 Introductory, Pearson, ISBN: 978-0-13-209227-2

A value shrink-wrapped pack of these textbooks is available from UniBooks with ISBN: 9781486095117

An ebook version of Romney et al is available for download from the Pearson web site.

Recommended Resources

Considine, B., Parkes, A., Olesen, K. Blount, Y., and Speer, D. 2012, Accounting information systems: understanding business processes, 4th ed, John Wiley & Sons, Milton, Qld.

Simkin, M. G., Rose, J. M., and Norman, C. S. (2012) Core Concepts of Accounting Information Systems, 12th Edition, John Wiley & Sons, Inc. ISBN: 978-1-118-02230-6

Kroenke, David; Bunker, Deborah; & Wilson, David. 2012. Experiencing MIS. (Australian 2nd Ed) Pearson Australia, Frenchs Forest. ISBN: 978-1-4425-3314-13

Online Learning

In addition to the recommended text book resources, students may complete the online Microsoft training courses for MS Access by enrolling via www.adelaide.edu.au/its/training/online.

Further details (e.g. how and when to enrol and which courses to take) will be provided after the lectures commence.

Learning & Teaching Modes

Teaching of Information Systems will be via weekly lectures supported by problem-solving tutorials examining the materials covered in lectures.

Workload

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 for a three-unit course you are expected to commit approximately 9 hours 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 10 March. Where tutes
fall on public holidays, arrangements will be made for these tutes to be made up. 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 Activities Summary

Week	Date	Lecture	Topic	Textbook
1	Thur 6 Mar	1	Accounting information systems: theoretical foundation and overview	Ch 1
2	Thur 13 Mar	2	Fundamentals of business processes and transactionprocessing Systems development and documentation techniques	Ch 2, 3
3	Thur 20 Mar	3	Files, database systems and relational databases Introduction to MS Access	Ch 4 Grauer
4	Thur 27 Mar	4	Database design using the REA datamodel Implementing an REA model in arelational database	Ch 21,22
5	Thur 3 Apr	5	Systems development and systemsanalysis Systems design, implementation and operation	Ch 19,20
6	Thur 10 Apr	6	Accounting information systemsdevelopment strategies Control in accounting information systems	Ch 6,5
14 Apr - 25 - Apr			mid-semester break
7	Thur 1 May	7	Fraud, controls and audit inaccounting information systems	Ch 12
8	Thur 8 May	8	Cybercrime: computer attack and abuse techniques	Ch 13
9	Thur 15 May	9	Information systems controls forsystem reliability-Part 1: Information security Information systems controls for system reliability-Part2: Confidentiality and privacy	Ch 14, 15
10	Thur 22 May	10	Information systems controls for system reliability-Part 3: Processing integrity and availability Transaction cycles: threats and control procedures	Ch 16, 17
11	Thur 29 May	11	Auditing computer-based information systems	Ch 18
12	Thur 5 Jun	12	The wrap

The University's policy on Assessment for Coursework Programs is based on the following four principles:

Assessment must encourage and reinforce learning.
Assessment must enable robust and fair judgements about student performance.
Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
Assessment must maintain academic standards.

Assessment Summary

Assessment	Due date and time	Weighting	Related Learning Objectives
Test 1	Week 7 Friday 2nd May 2pm - 6pm	15%	1-4, 6, 9, 10
Tutorial Attendance & Participation		10%	1 - 12
Test 2	Week 10 Friday 23rd May 2pm - 6pm	15%	7
Final Exam (3 hours)		60%	1 - 12
Total		100%

Assessment Related Requirements

·        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 40% must be obtained on the examination as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49.

·        Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Marks may be deducted in the final examination because of poor hand-writing.

·        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

·        Tutorial Attendance and Participation (see table below):

Attendance		Participation
Ticks	Marks	Ticks	Marks
<=5	0	1	0.5
6	1	2	1
7	2	3	2
8	3	4	3
9	4	5	4
10	5	>=6	5

Assessment Detail

Test 1 15%

Test 1 (Multiple Choice Questions) CLOSED BOOK

Due Date: 2:00 – 6:00 pm on Friday 2 May.

Test 2 15%

Test 2 (MS Access) CLOSED BOOK

Due Date: 2:00 – 6:00 pm on Friday 23 May.

Tutorial Attendance & Participation 10%

The quality of each student’s preparation for and participation in tutorials will be assessed by the tutor/lecturer. Any student attending and participating in less than 6 of the 11 tutorials will automatically score zero (unless a medical certificate is provided).

Final Exam 60%

There will be a 3 hour exam (closed book exam/no dictionaries permitted).

Submission

No information currently available.

Course Grading

Grades for your performance in this course will be awarded in accordance with the following scheme:

M10 (Coursework Mark Scheme)
Grade	Mark	Description
FNS		Fail No Submission
F	1-49	Fail
P	50-64	Pass
C	65-74	Credit
D	75-84	Distinction
HD	85-100	High Distinction
CN		Continuing
NFE		No Formal Examination
RP		Result Pending

Further details of the grades/results can be obtained from Examinations.

Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

Final results for this course will be made available through Access Adelaide.

Student Feedback

The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
Student Support
Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
Fraud Awareness

Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student’s disciplinary procedures.

The University of Adelaide is committed to regular reviews of the courses and programs it offers to students. The University of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.

Authorised by:	Deputy Vice-Chancellor and Vice-President (Academic)
Maintained by:	Course Outlines Administrator