KING S OWN INSTITUTE* Success in Higher Educatin ACC203 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 B Bus (Accg); B Bus (Mgt & Finance) 1 trimester Level 2 Janna Dai janna.dai@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 B Bus (Accg) and an elective subject fr B Bus (Mgt & Fin). 1.3 Subject Weighting Indicated belw is the weighting f this subject and the ttal curse pints. Subject Credit Pints Ttal Curse Credit Pints 1.4 Student Wrklad 4 BBus(Accg) 96; BBus (Mgt & Finance) 96 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 ACC100 Intrductin t Accunting and ACC101 Intrductin t Financial Accunting and ACC201 Financial 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: Assessments in this subject use the Accunting sftware, MYOB which was installed in all cmputer labs and n all cmputers in the Library. Students can dwnlad a cpy nt their wn cmputer by fllwing the link n Mdle. A serial number fr activating the students cmpany files will be prvided in class. 2 Academic Details 2.1 Overview f the Subject This subject intrduces the imprtant cncepts f Accunting Infrmatin Systems (AIS). The first sectin intrduces the basic cncepts f AIS including its bjectives, cmpnents and subsystems. The secnd sectin discusses emerging issues in cmputer crimes, cmputer ethics and cncept f internal cntrls in rganisatin. The third sectin discusses the cmmn features f transactin prcessing systems such as purchase and accunts payable, revenue and accunts receivable, human resurce, prductin as well as general ledger and reprting systems. Integratin f selected accunting sftware will als take place t enable students t apply the AIS cncepts. A special fcus will be given t e-business. 2.2 Graduate Attributes fr Undergraduate Curses Graduates f the Bachelr f Business (Accunting), and the Bachelr f Business (Management and Finance) curses frm King s Own Institute will gain the graduate attributes expected frm successful cmpletin f a Bachelr s degree under the Australian Qualificatins Framewrk (2 nd editin, January 2013). Graduates at this level will be able t apply an 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 bachelr s level degree are summarised belw: KOI Bachelr Degree Graduate Attributes Knwledge Critical Thinking Cmmunicatin Infrmatin Literacy Prblem Slving Skills Ethical and Cultural Sensitivity Teamwrk Prfessinal Skills Detailed Descriptin Current, cmprehensive and cherent knwledge Critical thinking and creative skills t analyse and synthesise infrmatin and evaluate new prblems Cmmunicatin skills fr effective reading, writing, listening and presenting in varied mdes and cntexts and fr transferring knwledge and skills t thers Infrmatin and technlgical skills fr accessing, evaluating, managing and using infrmatin prfessinally Skills t apply lgical and creative thinking t slve prblems and evaluate slutins Appreciatin f ethical principles, cultural sensitivity and scial respnsibility, bth persnally and prfessinally Leadership and teamwrk skills t cllabrate, inspire clleagues and manage respnsibly with psitive results Prfessinal skills t exercise judgement in planning, prblem slving and decisin making Acrss the curse, these skills are develped prgressively at three levels: Level 1 Fundatin Students learn the basic skills, theries and techniques f the subject and apply them in basic, 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. ACC203 ACCOUNTING INFORMATION SYSTEMS T318 31/10/2018 17:13 PAGE 2 OF 5
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. 2.3 Subject Learning Outcmes This is a Level 2 subject. 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) Explain the basic cncepts and framewrks f Accunting Infrmatin Systems, and discuss their imprtance and functins in business rganisatins b) Describe and dcument a business prcess / system using techniques such as data flw diagrams and flw charts c) Analyse an rganisatin's system f internal cntrl design d) Identify and evaluate reliability, security and ethical issues e) Apply the knwledge f Accunting Infrmatin Systems, using MYOB, t enhance business making prcesses 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) Tpic cvered in each week s lecture Reading(s) Expected wrk 1 05 Nv 2 12 Nv 3 19 Nv 4 26 Nv 5 03 Dec Accunting infrmatin systems: An verview Overview f transactin prcessing and enterprise resurce planning systems Intrductin t system develpment & analysis Ch 1 Ch 2 System dcumentatin techniques Ch 3 Fraud and cntrl techniques fr accunting infrmatin systems Ch 20, 21 & 22 Ch 6 & 7 Tutrial Exercises 6 10 Dec Infrmatin systems cntrls fr systems reliability Part 1, Part 2 and Part 3 Ch 8, 9 & 10 7 17 Dec Auditing cmputer based infrmatin systems Ch 11 23 Dec 2018 06 Jan 2019 Mid-trimester Break ACC203 ACCOUNTING INFORMATION SYSTEMS T318 31/10/2018 17:13 PAGE 3 OF 5
8 07 Jan The revenue cycle Ch 12 9 19 Jan The expenditure cycle Ch 13 10 21 Jan Human resurce management and the payrll cycle 11 The prductin cycle. 28 Jan General ledger and reprting systems. 12 04 Feb Revisin 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 Ch 15 Ch 14 & 16 MYOB Assignment Due 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 Tutrial Exercises Weekly 10% a, b, c, d Case Studies Presentatin Weekly 15% a, b, c, d, e MYOB Assignment Week 10 25% b, c, e Final examinatin (3 hurs) Final Exam Perid 50% a, b, c, d, e ACC203 ACCOUNTING INFORMATION SYSTEMS T318 31/10/2018 17:13 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: Rmney, M., Steinbart, P., Mula, J., McNamara, R., and Tnkin, T., 2017. Accunting Infrmatin Systems: 14th Glbal Editin. Pearsn. Pabst, W., and Perrin, B., 2016. Accunting with MYOB. 1st ed. Australia: Cengage Learning ACC203 ACCOUNTING INFORMATION SYSTEMS T318 31/10/2018 17:13 PAGE 5 OF 5