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ACCT306 Accounting Information Systems and Analytics

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.

Paper title Accounting Information Systems and Analytics
Paper code ACCT306
Subject Accounting
EFTS 0.15
Points 18 points
Teaching period Semester 2 (On campus)
Domestic Tuition Fees (NZD) $912.00
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

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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, 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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Semester 2

Teaching method
This paper is taught On Campus
Learning management system

Computer Lab

Stream Days Times Weeks
Attend one stream from
B2 Thursday 10:00-10:50 29-34, 36-40
B3 Thursday 11:00-11:50 29-34, 36-41
B4 Thursday 13:00-13:50 29-34, 36-40


Stream Days Times Weeks
L1 Monday 13:00-14:50 28-34, 36-41
Wednesday 13:00-13:50 28-34, 36-41