Accounting and Decision Support Systems PG (11407)

Home

Accounting and Decision Support Systems PG

Available teaching periods	Delivery mode	Location
View teaching periods	On-campus	Bruce, Canberra
EFTSL	Credit points	Faculty
0.125	3	Faculty Of Business, Government & Law
Discipline	Study level	HECS Bands
Canberra Business School	Post Graduate Level	Band 4 2021 (Commenced After 1 Jan 2021) Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905) Band 5 2021 (Commenced Before 1 Jan 2021)

Introduction

This unit provides you with a simulated work experience. Simulated industry projects and case studies will be used for you to understand the development and use of accounting information systems (AIS), including the interaction between an accounting information system (AIS) and an entity's enterprise resource planning system (ERP), systems documentation, internal controls and governance issues. You will also be required to complete computerised accounting practice sets to increase your skills in using several accounting packages. Finally, you will develop technical skills using Microsoft Excel to build decision-support models, evaluate their outputs and identify the impacts of assumptions built into these models.

Learning outcomes

After successful completion of this unit, students will be able to:
1. Research, analyse and reflect on the importance of internal controls in enhancing corporate governance;
2. Design internal controls that identify and manage an entity's risks, protect shareholder investments and safeguard assets;
3. Review and assess internal controls and governance frameworks for accounting information systems;
4. Prepare financial reports from computerised practice sets and unstructured data using computerised accounting software;
5. Synthesise complex information in the design and development of complex spreadsheet-based decision support models; and
6. Research, evaluate and assess the impact of the assumptions used in developing decision support models.

Graduate attributes

1. UC graduates are professional - communicate effectively
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
1. UC graduates are professional - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
2. UC graduates are global citizens - communicate effectively in diverse cultural and social settings
2. UC graduates are global citizens - make creative use of technology in their learning and professional lives
2. UC graduates are global citizens - understand issues in their profession from the perspective of other cultures
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
3. UC graduates are lifelong learners - evaluate and adopt new technology

Prerequisites

6222 Accounting Systems & Practices G

Corequisites

None.

Incompatible units

11216 Accounting and Decision Support Systems

Equivalent units

None.

Assumed knowledge

A sound understanding of financial accounting, particularly how to journalize transactions and events.

Availability

Availability for enrolment in 2025 is subject to change and may not be confirmed until closer to the teaching start date.

Year	Location	Teaching period	Teaching start date	Delivery mode	Unit convener
2024	Bruce, Canberra	Semester 1	05 February 2024	On-campus	Dr Hao Yang
2025	Bruce, Canberra	Semester 1	03 February 2025	On-campus	Dr Hao Yang

Timetable

The information provided should be used as a guide only. Timetables may not be finalised until week 2 of the teaching period and are subject to change. Search for the unit timetable.

Resources

Required texts

Marshall Romney, Paul Steinbart, Scott Summers & David Wood (2021) Accounting Information Systems (Global Edition), 15^th Ed.

ISBN. 9781292353289. Pearson Education Limited 2021

The book is available online from the university library:

https://ebookcentral.proquest.com/lib/canberra/detail.action?docID=6478223&pq-origsite=primo

This book is also available in hard copy from the Pearson site:

https://www.pearson.com/store/p/accounting-information-systems-global-edition/P200000005325/9781292436432"

Wayne Winston, Microsoft Excel Data Analysis and Business Modelling (5e), Microsoft

ISBN 9781509304219

There are multiple versions of this text and most are available in the library. This book can be purchased online from a variety of sources such as Amazon AU or Booktopia.

Please note that this is not a 'required text', but is recommended for students who are unfamiliar with Excel and wish to upskill.

Assessment requirements

Submission of assessment items

Special assessment requirements

Final grades in this subject will be assessed according to performance in each of the assessment items identified above. In order to pass this unit, you must obtain:

an overall total score of at least 50% AND
submit all assessment items marked as mandatory AND
meet any indicated threshold requirements.

For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.

For threshold items, students must complete the assessment item and meet the minimum indicated threshold requirement. In this unit, the final examination is a threshold requirement. Students must obtain a minimum of 40% in the final exam and 50% overall to pass the unit.

Use of AI is not permitted in this unit

The University's position is that artificial intelligence servics must not be used for assessment or assessment preparation by students unless explicitly allowed in the assessment instructions for an assessment task published with the assessment task and/or in the unit outline. That is, an AI service may only be used if:

a) Its use is authorised by the unit convenor as part of the specified task; and

b) it is used in the way allowed in the assessment instructions and/or unit outline; and

c) its use is appropriately referenced, meaning that the students must reference the use of AI in their assessment in the same way as they reference other source material.

The use of AI has not been specified in the assessment instructions for the unit or in the unit outline and thus, AI is not a permissable resource.

Academic integrity

Students must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.

Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.

UC students have to complete the annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).

UC uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.

Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and 69萝莉 (Student Conduct) Rules 2023. For further advice, visit Study Skills.

Student responsibility

Participation requirements

Lectures, tutorials and workshops are an essential learning opportunity in this unit. I recommend that students prioritise participation in class, as there is a strong correlation between unit success and participation.

Required IT skills

This unit has a strong focus on two areas of IT widely used in accounting practices. These are set out below.

1) Accounting software packages for small to medium sized businesses.

2) Developing, interpreting and understanding the limitations of spreadsheet-based decision support models

69萝莉

69萝莉