KING S OWN INSTITUTE* Success in Higher Educatin ACC703 ACCOUNTING INFORMATION SYSTEMS T318 - brief All infrmatin cntained within this Subject Outline applies t all students enrlled in the trimester as indicated. 1. General Infrmatin 1.1 Administrative Details Assciated HE Award(s) Duratin Level Subject Crdinatr Graduate Diplma f Business Master f Accunting Master f Prfessinal Accunting 1 trimester Pstgraduate Richard Chang richard@ki.edu.au P: 92833583 (Ext.156) L: Level 1, 545 Kent St. Cnsultatin: via Mdle r by appintment 1.2 Cre/Elective This is a cre subject fr the Master f Accunting and the Master f Prfessinal Accunting and an elective subject fr the Graduate Diplma f Business. 1.3 Subject Weighting Indicated belw is the weighting f this subject and the ttal curse pints. Subject Credit Pints Ttal Curse Credit Pints 4 GDBus 32; MAcc 48 MPA 64 1.4 Student Wrklad Indicated belw is the expected student wrklad per week fr this subject N. Timetabled Hurs/Week* N. Persnal Study Hurs/Week** Ttal Wrklad Hurs/Week*** 4 hurs/week (2 hur Lecture + 2 hur Tutrial) 6 hurs/week 10 hurs/week * Ttal time spent per week at lectures and tutrials ** Ttal time students are expected t spend per week in studying, cmpleting assignments, etc. *** Cmbinatin f timetable hurs and persnal study. 1.5 Mde f Delivery On-campus 1.6 Pre-requisites ACC700 Principles f Accunting. 1.7 General Study and Resurce Requirements Students are expected t attend classes with the weekly wrksheets and subject supprt material prvided in Mdle. Students shuld read this material befre cming t class t imprve their ability t participate in the weekly activities. Students will require access t the internet and their KOI email and shuld have basic skills in wrd prcessing sftware such as MS Wrd, spreadsheet sftware such as MS Excel and visual presentatin sftware such as MS PwerPint. Cmputers and WIFI facilities are extensively available fr student use thrughut KOI. Students are encuraged t make use f the campus Library fr reference materials. Resurce requirements specific t this subject: Students shuld have a nn-prgrammable calculatr. Applicatins in smart phnes will nt be sufficient t perfrm the required calculatins. Students will als need access t MYOB. ACC703 ACCOUNTING INFORMATION SYSTEMS T318 01/11/2018 14:26 PAGE 1 OF 5
2. Academic Details 2.1 Overview f the Subject The subject analyses hw accunting infrmatin systems cllect recrd and stre business data that are critical t the effectiveness f internal cntrl systems. The subject als examines the threats psed in cntrl system envirnments. It als develps skills fr researching and analysing cmplex prblems related t IT systems. 2.2 Graduate attributes fr pstgraduate curses Graduates f Pstgraduate curses frm King s Own Institute will gain the graduate attributes expected frm successful cmpletin f a Master s degree under the Australian Qualificatins Framewrk (2 nd editin, January 2013). Graduates at this level will be able t apply advanced bdy f knwledge in a range f cntexts fr prfessinal practice r schlarship and as a pathway fr further learning. King s Own Institute s key generic graduate attributes fr a master s level degree are summarised belw: KOI Master s Degree Graduate Attributes Knwledge Critical Thinking Cmmunicatin Research and infrmatin Literacy Creative prblem Slving Skills Ethical and Cultural Sensitivity Leadership and Strategy Prfessinal Skills Detailed Descriptin Current, cmprehensive and cherent knwledge, including recent develpments and applied research methds Critical thinking skills t identify and analyse current theries and develpments and emerging trends in prfessinal practice Cmmunicatin and technical skills t analyse and therise, cntribute t prfessinal practice r schlarship, and present ideas t a variety f audiences Cgnitive and technical skills t access and evaluate infrmatin resurces, justify research appraches and interpret theretical prpsitins Cgnitive, technical and creative skills t investigate, analyse and synthesise cmplex infrmatin, cncepts and theries, slve cmplex prblems and apply established theries t situatins in prfessinal practice Appreciatin and accuntability fr ethical principles, cultural sensitivity and scial respnsibility, bth persnally and prfessinally Initiative, leadership skills and ability t wrk prfessinally and cllabratively t achieve team bjectives acrss a range f team rles Expertise in strategic thinking, develping and implementing business plans and decisin making under uncertainty High level persnal autnmy, judgement, decisin-making and accuntability required t begin prfessinal practice Acrss the curse, these skills are develped prgressively at three levels: Level 1 Fundatin Students learn the skills, theries and techniques f the subject and apply them in stand-alne cntexts Level 2 Intermediate Students further develp skills, theries and techniques f the subject and apply them in mre cmplex cntexts, beginning t integrate the applicatin with ther subjects. Level 3 Advanced Students have a demnstrated ability t plan, research and apply the skills, theries and techniques f the subject in cmplex situatins, integrating the subject cntent with a range f ther subject disciplines within the cntext f the curse. ACC703 ACCOUNTING INFORMATION SYSTEMS T318 01/11/2018 14:26 PAGE 2 OF 5
2.3 Subject Learning Outcmes Listed belw, are key knwledge and skills students are expected t attain by successfully cmpleting this subject: Subject Learning Outcmes Cntributin t Curse Graduate Attributes a) Demnstrate hw t manage databases fr cmplex business transactins and rganisatinal infrmatin needs b) Analyse the security f business infrmatin systems using internal cntrl principles and techniques c) Interpret, analyse, and slve prblems relevant t accunting infrmatin systems d) Apply knwledge f relatinal databases and IT literacy with apprpriate sftware (e.g. MYOB, Micrsft Access) thrugh the creatin and presentatin f management reprts 2.4 Subject Cntent and Structure Belw are details f the subject cntent and hw it is structured, including specific tpics cvered in lectures and tutrials. Reading refers t the text unless therwise indicated. Weekly Planner: Week (beginning) 1 05 Nv 2 12 Nv 3 19 Nv 4 26 Nv 5 03 Dec 6 10 Dec 7 17 Dec 23 Dec 2018 06 Jan 2019 8 07 Jan 9 19 Jan 10 21 Jan 11 28 Jan 12 04 Feb Tpic Cvered in Each Week s Lecture Reading(s) Expected Wrk Accunting infrmatin systems and the accuntant. The rle f the AIS. Accunting n the internet. Overview f transactin prcessing and enterprise resurce planning systems Infrmatin technlgy and AIS develpment and implementatin. Ch 1 Ch 2 & 12 Ch 4 & 6 Dcumenting AIS and techniques Ch 5 Cybercrime, fraud and ethics. Cntrl and AIS Infrmatin systems cntrls fr system reliability Parts 1,2 and 3 Cmputer cntrls and audit fr rganisatins and AIS Mid-trimester break AIS and business prcesses. Revenue and expenditure cycle Ch 3 Ch 13 Ch. 14 & 15 Ch. 10 AIS and business prcesses. The expenditure cycle: human resurce, Ch. 11 asset and prductin AIS and business prcesses. General ledger and reprting Ch. 10 Database frms and reprts. General ledger and reprting system Revisin Ch. 7, 8 & 9 MYOB Assignment Due ACC703 ACCOUNTING INFORMATION SYSTEMS T318 01/11/2018 14:26 PAGE 3 OF 5
13 11 Feb Study Review Week 14 18 Feb Final Exam Week 15 Student Vacatin begins 25 Feb Enrlments fr T119 pen 16 Results Released 05 Mar 2019 04 Mar Certificatin f Grades 08 Mar 2019 T119 begins 11 Mar 2019 Please see Exam Timetable fr exam date, time and lcatin 1 11 Mar Week 1 f classes fr T119 Friday 08 Mar 2019 Review f Grade Day fr T318 see Sectins 2.6 and 3.6 belw fr mre infrmatin. 2.7 Teaching Methds/Strategies Briefly described belw are the teaching methds/strategies used in this subject: On-campus lectures (2 hurs/week) are cnducted in seminar style and address the subject cntent, prvide mtivatin and cntext and draw n the students experience and preparatry reading. Tutrials (2 hurs/week) include class discussin f case studies and research papers, practice sets and prblem-slving and syndicate wrk n grup prjects. Tutrial participatin is an essential cmpnent f the subject and cntributes t the develpment f graduate attributes (see sectin 2.2 abve). It is intended that specific tutrial material such as case studies, recmmended readings, review questins etc. will be made available each week in Mdle. Online teaching resurces include class materials, readings, mdel answers t assignments and exercises and discussin bards. All nline materials fr this subject as prvided by KOI will be fund in the Mdle page fr this subject. Students shuld access Mdle regularly as material may be updated at any time during the trimester Other cntact - academic staff may als cntact students either via Mdle messaging, r via email t the email address prvided t KOI n enrlment. 2.8 Student Assessment Prvided belw is a schedule f frmal assessment tasks and majr examinatins fr the subject. Assessment Type When Assessed Weighting Learning Outcmes Assessed Case Studies Weekly 10% a, b, c, d Exercises Weekly 10% a, b, c, d Assignment t analyse a cmplex accunting prblem and cnstruct financial statements, using cmputerised accunting sftware (MYOB) Week 10 30% a, b, c, d Final examinatin (3 hurs) Final Exam Perid 50% a, b, c ACC703 ACCOUNTING INFORMATION SYSTEMS T318 01/11/2018 14:26 PAGE 4 OF 5
Requirements t Pass the Subject: T gain a pass r better in this subject, students must gain a minimum f 50% f the ttal available subject marks. 2.9 Prescribed and Recmmended Readings Prescribed Texts: Pabst, W., and Perrin, B., 2015. Accunting with MYOB. 1st ed. Australia: Cengage Learning Simkin, M.G., Nrman, C.S. and Rse, J.M., 2014, Cre Cncepts f Accunting Infrmatin Systems, 13 th ed., Jhn Wiley & Sns. ACC703 ACCOUNTING INFORMATION SYSTEMS T318 01/11/2018 14:26 PAGE 5 OF 5