INFO243-11S2
College of Business and Economics
COURSE OUTLINE
Accounting Information Systems
Second Semester
Department of Accountancy & Information Systems
Course Supervisor
Trevor Nesbit, phone 364 2987 extn 8984
Email: trevor.nesbit@canterbury.ac.nz
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INFO243-11S2 Accounting Information Systems
Course Outline
11
PLEASE NOTE
It is the student’s responsibility to retain all course outlines
for any future assessment by professional bodies or other institutions
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INFO243-11S2 Accounting Information Systems
1.
Course Outline
COURSE OBJECTIVES AND CONTENT
Aims:
The three broad aims of the course are to provide students with:



an understanding of the purpose and role of accounting information systems within
contemporary organisations;
an awareness of the way in which internal controls and technology interrelate with
accounting information systems; and
an understanding of the real-life problems of designing, implementing and using
accounting information systems.
Learning Outcomes:
1. Analyse accounting transactions and problems from a systems perspective
2. Analyse, design and evaluate controls to be used in the development and operation of
accounting systems.
3. Analyse and evaluate the usefulness of accounting systems in solving managerial problems.
4. Analyse and evaluate different approaches to the development and operation of accounting
systems.
5. Operate and evaluate selected accounting software packages.
2.
RELATION TO OTHER COURSES AND GOALS
INFO243 builds on the introductory material covered in ACCT103/ACIS103 and
INFO123/ACIS123, and is highly recommended for those pursuing advanced accounting and
information systems courses. INFO243 will give you a good start in understanding the
development and use of accounting information systems in organisations. INFO243 is
recommended preparation for ACCT346 (Auditing).
From 2009 INFO243 forms part of the compulsory requirements for admission to the CA
College of NZICA.
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INFO243-11S2 Accounting Information Systems
3.
Course Outline
COURSE REQUIREMENTS and ASSESSMENT
Prerequisites:
One of ACCT103, ACIS103, AFIS103, AFIS121, AFIS131, AFIS111, AFIS101;
and
One of INFO123, ACIS123, AFIS123, AFIS124
Lectures:
Thursday 12-2 in A2
Course Assessment:
A summary of the assessment for INFO243 is given below. Note that all the material presented
in all lectures, tutorials and referenced in the required texts, is examinable.
Assessment
Contribution to final grade (%)
One take-home Xero Practical Assessment
10%
One take-home MYOB Practical Assessment
10%
Mid-semester test See Course Information System for date
40%
Final exam
40%
See Course Information System for date
Total
100%
The date for the test and final exam will be set by the university after the completion of
enrolment. It is your responsibility as a student to check the ‘Course Information System (CIS)’
web site for the date and time for the test and final exam.
To pass INFO243 you have to:
a) gain a mark for the semester as a whole of 50% or more. (But the department reserves the
right to move this 50% threshold slightly up or down to ensure fairness.)
b) satisfy the 'the 45% rule' of the ACIS department. This means that in order to pass the
course as a whole you must average not less than 45% over the invigilated components of
your assessments. For the semester as a whole you could get more than 50% yet still be
awarded a D grade (a fail)! In INFO243 the invigilated components include the midsemester test and the final exam.
For further information on the above please see ACIS Course Policies, which can be
accessed via: http://www.acis.canterbury.ac.nz/courses/.
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INFO243-11S2 Accounting Information Systems
4.
Course Outline
TEACHING ARRANGEMENTS
INFO243 is a 15-point course being offered in Semester 2 (2011). There is a significant body
of conceptual knowledge associated with this course. The lectures and tutorials aim both to
introduce this body of knowledge, and within the limitations imposed by a teaching setting, to
allow students to gain a substantial level of practical expertise. This course will address the
wider tools, techniques and concepts of accounting information systems.
MYOB and Xero are the accounting software packages are used as the vehicle for teaching the
lab based practical component of accounting information systems.
a) Academic Staff:
Trevor Nesbit
Phone 364 2987 extn 8984
e-mail: trevor.nesbit@canterbury.ac.nz
Richard Fisher
Phone 364 2987 extn 6621
e-mail: richard.fisher@canterbury.ac.nz
Angela Martin
Phone 364 2987 extn 7268
e-mail: angela.martin@canterbury.ac.nz
b) Lab Tutorials: There will be 8 x 1 hour lab tutorials during the course that will cover the
use of the accounting packages MYOB and Xero. This content will prepare you for the
take home MYOB and Xero Assessments worth 10% each of INFO243. Alternative times
are available, according to class size.
These lab tutorials will be held in computer labs. They are led by an assigned tutor and
guided by a tutorial handout.
The weeks in which they are to be held are shown in the course schedule at the
end of this course outline.
Note: If tutorial sizes fall, the department may need to eliminate a session and ask
students to re-allocate themselves to the remaining tutorials.
We will allocate you to groups, but you will be able to change them.
The lab tutorials will be held at the following times and locations:
Stream A
Thursday
9:00am-10:00am
Stream B
Thursday
11:00am-12:00pm Erskine Room 248
Stream C
Friday
9:00am-10:00am
Stream D
Friday
11:00am-12:00pm Erskine Room 248
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Erskine Room 248
Erskine Room 248
INFO243-11S2 Accounting Information Systems
Course Outline
(c) Discussion Tutorials: There will be 6 x 1 hour discussion tutorials in specified weeks.
These sessions provide an opportunity for the lecturer and/or tutor to address questions on
material presented during the lectures, within a small group. Alternative times are
available, according to class size.
The weeks in which they are to be held are shown in the course schedule at the end of
this course outline.
Note: If tutorial sizes fall, the department may need to eliminate a session and ask
students to re-allocate themselves to the remaining tutorials.
We will allocate you to groups, but you will be able to change them.
The lab tutorials will be held at the following times and locations:
This information is currently unavailable
5.
TEXTBOOKS AND MATERIALS
Regular reading is strongly advised, both of the required texts and recommended readings
including any handouts, since all assigned reading is examinable.
Required Text:
Gelinas and Dull, Accounting Information Systems, 8th edition, Thomson South-Western,
2008, ISBN 0-324-37882-5.
MYOB and Xero Resources as distributed in lab tutorials. Supplementary readings handouts
will also be provided as necessary.
6.
CONSULTATIONS
Students encountering academic problems with INFO243 are urged to seek help first and
foremost from the lecturer followed by the course supervisor.
Class Representatives
Class representatives will be selected at the beginning of the course. These people will provide
a valuable link between the course supervisor and the students. The representatives are
expected to facilitate dialogue between the students and the course supervisor on a regular
basis. This process should help to isolate and resolve potential concerns. The communications
can also be used to provide positive feedback on elements of the course which are going well.
7.
ALL ABOUT ASSESSMENTS, MARKING, AEGROTATS AND (NO) CHEATING
For information on the above please use the link:
http://www.acis.canterbury.ac.nz/courses/ and click on "ACIS Course Policies".
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INFO243-11S2 Accounting Information Systems
Course Outline
INFO243S2 – Accounting Information Systems 2011
Text: Gelinas and Dull, Accounting Information Systems, 8th edition, Thomson South-Western
Week
Commencing
Lecturer
1
Mon 11 July
TN
2
Mon 18 July
TN
3
Mon 25 July
TN
4
Mon 1 Aug
TN
5
Mon 8 Aug
TN
6
Mon 15 Aug
TN
Topics
Readings
Introduction to Accounting Information
Systems
 IS from the accountant’s perspective
 Business processes – How they relate to
IS
 Strategic Planning and IS
 Accountant’s role in the current
business environment/IS
 e-business systems and AIS
Enterprise Systems
 Value of Systems Integration
 Enterprise Systems support for
Organisational Processes
 Enterprise Systems support for Major
Event Processes
Documenting Accounting Information
Systems
 Dataflow diagrams
 Systems Flowcharts
 Documenting enterprise systems
Controlling Information
Systems/Enterprise Risk Management
 Internal control
 IT Control Process Domains
 Business Process Controls
 Control matrix
Database Management Systems
 Databases and business events
 Physical Models
 Logical Models
 Relational Databases
Database Design Using REA Data Model
 E-R Modeling
 REA Modeling
 Developing an REA Diagram
 Accounting Database Application
 Implementing an REA Diagram in a
Relational Database
Discussion
Tutorials
Chapter 1
Chapter 2
XERO-1
Chapter 4
XERO-2
Chapters 7,
8, 9
XERO-3
TUT-2
Chapter 5
XERO-4
TUT-3
Chapter 5
and 6
Mid Semester Break – Saturday 20 August to Sunday 4 September
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Lab
Tutorials
TUT-1
INFO243-11S2 Accounting Information Systems
7
Mon 5 Sep
RF
8
Mon 12 Sep
TN
9
Mon 19 Sep
TN
10
Mon 26 Sep
TN
11
Mon 3 Oct
TN
12
Mon 10 Oct
TN
Course Outline
IT Audit and Accounting on the Internet
 The Audit Function
 Auditing Computerized Accounting IS
 Information Technology Auditing
Today
 Financial Reporting, Privacy and
Security on the Internet
Business processes (I)
 Order Entry/Sales (OE/S) Process
 Managing the OE/S Process
Business processes (II)
 Billing/Accounts Receivable/Cash
Receipts (B/AR/CR)Process
 Logical and Physical Description of the
OE/S and B/AR/CR
Business processes (III)
 Purchasing Process
 Accounts Payable/Cash Disbursements
process (AP/CD)
 Logical and Physical Description of the
Purchasing Process and AP/CD
Business processes (IV)
 Human Resources Management and
Payroll Processes
 Integrated production processes (IPP)
 General Ledger and Business Reporting
Process
AIS Development Strategies
 Acquiring AIS from External Parties
 Systems Development: Planning,
Analysis, Design, Implementation, and
Maintenance
 Outsourcing
Course Review
Handout
Chapter 10
MYOB-1
Chapter 11
MYOB-2
Chapters
12 and 13
MYOB-3
Chapters
14, 15, 16
MYOB-4
Handout
Please refer to the Course Information System (CIS) website
for the date and time of the Final Exam
Note: The schedule of topics/readings is indicative. Order of topics/readings may be changed.
Refer to in-class announcements.
Software/Accounting packages for lab-based practicals: MYOB and Xero
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TUT-4
TUT-5
TUT-6