Employs a conceptual framework to emphasise the professional and legal responsibility of accountants, auditors, and management for the design, operation and control of AIS applications.
|Paper title||Accounting Information Systems|
|Teaching period||Second Semester|
|Domestic Tuition Fees (NZD)||$863.25|
|International Tuition Fees (NZD)||$4,276.80|
Further information about teaching staff, tutorial times, assessment details, reading lists and learning objectives is available in the PDF below.
Download Course Outline for ACCT306 (2017) (PDF 401 KB)
- ACCT 211, ACCT 222 and 54 further points at 200-level or above.
- ACCT 406
- Schedule C
- Teaching staff
- Dinithi Ranasinghe
- Paper Structure
- This paper explores business processes and transaction cycles, related internal controls
and the use of computers as tools for the collection, organisation, analysis and reporting
of accounting data. It includes practical use of MS Access and computerised accounting
software XERO. In this paper students also learn current, basic modelling practices
used in database design. This paper also provides an introduction to data analytics.
The paper can be divided mainly into four sections, namely:
- Business processes and cycles, including developing skills in using cloud-based accounting software (XERO)
- Internal controls, cybercrime, fraud and threats to accounting systems
- Modelling and implementing a basic accounting system using MS Access
- Current developments and trends in accounting systems, with particular attention to big data and data analytics
- Teaching Arrangements
- Lectures, seminars and computer lab sessions.
Richardson, V. J., Chang, C. J. and Smith, R. (2018). Accounting Information Systems. McGraw-Hill Education.
- Course outline
- View the course outline for ACCT 306
- Graduate Attributes Emphasised
- Communication, Critical thinking, Information literacy, Teamwork.
View more information about Otago's graduate attributes.
- Learning Outcomes
- Upon successful completion of this paper, you should be able to
- Explain basic concepts of accounting information systems (AIS)
- Explain how AIS are used to record and enable business processes and transaction processing
- Develop skills in modelling business processes using resources, events and agents (REA); data flow diagrams (DFD); and flowcharts
- Evaluate database design, implementation and design queries
- Critically evaluate internal controls, fraud, cybercrime and information system controls in a business
- Define basic concepts of big data and data analytics
- Develop skills in using a cloud accounting system (XERO)
- Develop skills in using MS Access