Course Outline 2019

ACCTG222: ACCOUNTING INFORMATION SYSTEMS (15 POINTS)

Semester 2 (1195)

Course prescription
Encompasses the development and distribution of economic information about
organisations for internal and external decision-making. Major themes include: objectives
and procedures of internal control, the database approach to data management, data
modelling, typical business documents and reports and proper system documentation
through data flow diagrams and flowcharts.

Course advice
Prerequisite: INFOSYS 110 or 120 and ACCTG 102 or 192.

Goals of the course

The course aims to provide a critical understanding of Accounting Information Systems
(AIS) that will enable graduates to practice the subject in an effective manner. As
technology has continued to develop, accounting has become increasingly dependent on
information systems, to the point where it is now viewed as a subset of information
systems. Accounting information is central to many different activities inside and outside
an organisation. The information that can be generated by an accounting system is diverse
and informs the decisions of internal and external stakeholders. Therefore, AIS encompass
the development and distribution of economic information about organisations for internal
and external decision-making.
The course explores, in detail, several typical AIS application subsystems, such as
revenue, expenditure, payroll, and production cycles. The course covers topics including
the role of accounting information, business processes, system mapping and
documentation, transaction cycles, business environment and the control of risk. The
course also endeavours to develop skills that will enable graduates to critically analyse and
evaluate the existing AIS and propose control procedures that are appropriate and
sensible.

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Learning outcomes (LO)
By the end of the course, it is expected that students will be able to:

# Learning outcome Graduate profile capability*

LO1 Appreciate how information 1. Disciplinary knowledge and practice

systems, particularly accounting
information systems, can assist in
attaining organisational objectives,
and how they can improve
planning and control at all levels of
the organisation.

LO2 Appreciate the technical nature of 1. Disciplinary knowledge and practice

(and interrelations between)
physical resource flows, source
documentation, financial flows,
internal controls, accounting
information procedures, and
management control systems for
both manual and computerised
accounting information systems.

LO3 Understand business processes and 1. Disciplinary knowledge and practice

accounting cycles: how accounting
transactions are initiated,
processed and recorded and the
operational and information
functions of several major AIS
subsystems, how these subsystems
interface with one another, and the
principle inputs, processes, files
and outputs associated with these
subsystems.

LO4 Document and/or interpret a 1. Disciplinary knowledge and practice

system using flow charts and
2. Critical thinking
assess the differences between
computerised processing systems 3. Solution seeking
and manual systems.

LO5 Understand internal controls (both 1. Disciplinary knowledge and practice

computerised and manual),
2. Critical thinking
associated risks, critically evaluate
and design the structure of internal 3. Solution seeking
control elements with business
processes and accounting cycles.

LO6 Apply accounting principles and 2. Critical thinking

theoretical skills to case-based
3. Solution seeking
scenarios.

LO7 Gain basic knowledge and 1. Disciplinary knowledge and practice

experience in cloud based
4c. Engagement (Collaboration)
accounting software and Excel.

* See the graduate profile this course belongs to at the end of this course outline.

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Content outline
Assessment
Relevant learning
Week / Module Topic due this
resources/activities
period

1 Role & Purpose of Ch.1, 2

AIS, Transaction
Processing

2 Cloud Based Materials to be provided

Accounting Part I on Canvas.

3 Documentation Ch.6 Quiz 1 due 5

techniques Part I Aug at 23:59

4 Documentation Ch.6, 7
techniques Part II

5 Internal Controls Ch.3 Quiz 2 due 19

Aug at 23:59

6 Management and IS Ch.4, 5 Assignment

Concepts Part 1 due 30
Aug at 16:00

Mid-semester Break

7 Cloud Based Materials to be provided Term Test

Accounting Part II on Canvas.

8 Sales/Collection Ch.12 Quiz 3 due 23

Process Sep at 23:59

9 Acquisition/Payment Ch.13
Process

10 Other Business Ch.14 Quiz 4 due 7

Processes Oct at 23:59

11 E-business and ERP Ch.10 Assignment

Part 2 due 14
Oct at 16:00

12 Computer crime Ch.11 Quiz 5 due 21

and information Oct at 23:59
technology security
* Actual delivery may vary slightly.

** Excel tips will be covered throughout the semester and assessed in assignments.

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Learning and teaching
There are two, 2-hour lectures per week. They are “lectures” in that they are held in
a large plenary theatre, but we will do far more in-class problem-solving and case analysis
than you might expect in a typical “lecture” class. The in-class work is designed to apply
the concepts and techniques described in the text to real-world business cases and build
the skills to document, analyse, and improve accounting information systems. To
succeed in this course, it is highly recommended that you:

1. Prepare for each class. Read the assigned material and print the class notes
before coming to class. Review problems that we worked through in the previous
class, and attempt the problems that we will cover in the next class.

2. Engage during class. Eliminate distractions (e.g., put cell phones away, don’t
use your laptop), add your own notes to the printed class notes, and ask questions
(either during class or afterwards in help/office hours).

3. Complete all assessments. Smaller assessments (e.g. online quizzes) provide

practice and feedback on a regular, ongoing basis that prepare you for larger
assessments (the mid-semester test and final exam).
Get help as needed. The instructors and tutors are available several hours a week
for drop-in enquiries and help. See Canvas for times and locations.

Teaching staff
Please send all inquiries to [email protected] for speedier response!

Course Coordinator:

Martin Ma, Professional Teaching Fellow

OGGB, level 5, room 579
Tel: 09 373 7599 (extn 81620)
Email: [email protected]

Course Instructors:

Martin Ma, Professional Teaching Fellow

Patricia Scott, Professional Teaching Fellow

OGGB, level 5, room 579
Tel: 09 373 7599 (extn 87170)
Email: [email protected]

Course Director:
Professor Steven Cahan
OGGB, level 5, room 525
Tel: 09 373 7599 (extn 87175)
Email: [email protected]

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Learning resources
Text Book
Robert L Hurt (2016) Accounting Information Systems Basic concepts and current issues,
4th Edition, McGraw Hill.

Past Exams
Past exams can be retrieved from the Library, http://www.library.auckland.ac.nz.

Instructor / Tutor Help

Please come see us in person during advertised help hours (posted on Canvas), or email
us at [email protected]

Please note the following about emailing us:

• Email should only be used when the query is short and requires a simple reply. Long
enquiries should be handled face-to-face in help hours.

• Include your name, and AUID in all your emails.

• We respond to email during normal business hours

• Check first! Your question may have already been addressed in this course outline
or on Canvas. Or, it may have been addressed in a class that you missed (check
with a friend who attended that class first!).

• Practice the skills needed to write emails to your (future) employer or (future) clients
when you email us. If you’re unsure what a professional email looks like, see the
email etiquette tips at http://www.101emailetiquettetips.com.

Assessment information
Group and/or
Assessment task Weight % Submission
individual
Refer to Content
Online Quizzes (5) 5% Individual
Outline
Group and Refer to Content
Assignments (2) 15%
Individual Outline
Mid-semester Test 20% Individual TBC

Final Exam 60% Individual TBC

Pass requirements
You must obtain at least 50/100 in the overall mark in this course. ‘Plussage’ does not
apply to this course.

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Description of assessment tasks
Learning outcome to
Assessment task
be assessed
Online Quizzes: Five online quizzes worth 1% each. The
quizzes cover selected textbook chapters as indicated in the 1-5
content outline section.
Assignments: One group project worth 10% and one
individual project worth 5%. The projects will cover cloud
based accounting software and Excel. The projects have been
2, 3, 6 & 7
designed to develop your communication and collaboration
skills, as well as your ability to apply knowledge learnt in
lectures and to engage in critical analysis.
Mid-semester Test: The test is 60 minutes long (plus 5
1, 3, & 5
minutes reading time) and closed book.
Final Exam: The exam is two hours long and closed book. 1-6

Inclusive learning
Students are urged to discuss privately any impairment-related requirements face-to-face
and/or in written form with the courses instructor and/or tutor.

Academic integrity
The University of Auckland will not tolerate cheating, or assisting others to cheat, and
views cheating in coursework as a serious academic offence. The work that a student
submits for grading must be the student’s own work, reflecting his or her learning. Where
work from other sources is used, it must be properly acknowledged and referenced. This
requirement also applies to sources on the worldwide web. A student’s assessed work may
be reviewed against electronic source material using computerised detection to provide an
electronic version of their work for computerised review.

Student feedback
Student feedback is always welcome as this helps us to improve the course.

In the event of an unexpected disruption

We undertake to maintain the continuity and standard of teaching and learning in all your
courses throughout the year. If there are unexpected disruptions, the University has
contingency plans to ensure that access to your course continues and your assessment is
fair, and not compromised. Some adjustments may need to be made in emergencies. In
the event of a disruption, the University and your course coordinators will make every
effort to provide you with up to date information via Canvas and the University website.

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Graduate profile for
The following six themes represent the capabilities that the Business School seeks to foster
in all of its graduates. The development of these capabilities does not come all at once,
but rather is expected to build from year to year. Each course is not expected to contribute
to all capabilities, but each course will have its own goals and learning outcomes that
relate to the overall development of this profile.

Graduate Profile

1.Disciplinary knowledge and practice

Graduates will be able to demonstrate and apply a breadth of knowledge across
disciplines, as well as specialist knowledge within one or more of them, while recognising
the relevancy of this knowledge within a global context.

2.Critical thinking
Graduates will be able to analyse and critique theory and practice to develop well-
reasoned arguments.

3.Solution seeking
Graduates will be able to identify and frame problems using analytical skills to create and
evaluate innovative solutions.

4.Communication and engagement

Graduates will be able to collaborate and communicate effectively in diverse contexts
using multiple formats.

5.Independence and integrity

Graduates will be able to respond professionally and ethically, demonstrating a capacity
for independent thought and learning.

6.Social and environmental responsibility

Graduates will recognise the significance of the principles underpinning the Treaty of
Waitangi and consider their obligations in relation to sustainability, whilst displaying
constructive approaches to diversity.
Note that if you are enrolled in a conjoint degree, you should also engage with the Graduate Profile for your
other degree programme.

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