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    The design, implementation, analysis and monitoring of accounting systems and business processes focusing on the influence of technology and analytics within the context of accounting, and internal controls.

    About this paper

    Paper title Accounting Information Systems and Analytics
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period Not offered in 2024 (On campus)
    Domestic Tuition Fees ( NZD ) $937.50
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    One of ACCT 211, ACCT 222 or ACCT 260 and 72 further points at 200-level or above
    ACCT 406
    Recommended Preparation
    ACCT 102
    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, students 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


    Not offered in 2024

    Teaching method
    This paper is taught On Campus
    Learning management system
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