ACCT306 Accounting Information Systems

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
Paper code	ACCT306
Subject	Accounting
EFTS	0.15
Points	18 points
Teaching period	Second Semester
Domestic Tuition Fees (NZD)	$872.70
International Tuition Fees (NZD)	$4,405.05

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Prerequisite

ACCT 211, ACCT 222 and 54 further points at 200-level or above

Restriction

ACCT 406

Schedule C

Commerce

Contact

dinithi.ranasinghe@otago.ac.nz

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.

Textbooks

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

1. Explain basic concepts of accounting information systems (AIS)
2. Explain how AIS are used to record and enable business processes and transaction processing
3. Develop skills in modelling business processes using resources, events and agents (REA); data flow diagrams (DFD); and flowcharts
4. Evaluate database design, implementation and design queries
5. Critically evaluate internal controls, fraud, cybercrime and information system controls in a business
6. Define basic concepts of big data and data analytics
7. Develop skills in using a cloud accounting system (XERO)
8. Develop skills in using MS Access

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