Accounting and Decision Support Systems (11216.2)

Please note these are the 2025 details for this unit
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Accounting and Decision Support Systems
Available teaching periods Delivery mode Location
View teaching periods On-campus
Online
Online real-time
 Bruce, Canberra
EFTSL Credit points Faculty
0.125 3 Faculty Of Business, Government & Law
Discipline Study level HECS Bands
Canberra Business School Level 2 - Undergraduate Intermediate Unit Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
This unit has three major aims. The first is designed to increase students' skills in using accounting packages. Students will also be introduced to a range of issues relating to the development and use of accounting information systems (AIS), such as the interaction between the AIS and an entity's enterprise resource planning system, systems documentation, internal controls and governance issues. Thirdly, the unit aims to develop technical skills in Microsoft Excel in order to build decision-support models, evaluate their outputs and identify the impacts of assumptions built into these models.

Learning outcomes

After successful completion of this unit, students will be able to:
1. Produce financial reports using accounting software;
2. Assess IT governance frameworks;
3. Explain the importance of internal controls and design internal controls that cover key business processes and support the achievement of goals;
4. Develop complex spreadsheet-based decision support models for a variety of problems; and
5. Identify assumptions used in decision support models and evaluate their impact.


Graduate attributes

1. ºÚÁϳԹÏÍø graduates are professional - employ up-to-date and relevant knowledge and skills
1. ºÚÁϳԹÏÍø graduates are professional - communicate effectively
1. ºÚÁϳԹÏÍø graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. ºÚÁϳԹÏÍø graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
1. ºÚÁϳԹÏÍø graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
2. ºÚÁϳԹÏÍø graduates are global citizens - communicate effectively in diverse cultural and social settings
2. ºÚÁϳԹÏÍø graduates are global citizens - make creative use of technology in their learning and professional lives
2. ºÚÁϳԹÏÍø graduates are global citizens - behave ethically and sustainably in their professional and personal lives
3. ºÚÁϳԹÏÍø graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
3. ºÚÁϳԹÏÍø graduates are lifelong learners - evaluate and adopt new technology


Prerequisites

11212 Accounting Systems and Practices.

Corequisites

None.

Incompatible units

6348 Information Systems in Organisations.

Equivalent units

None

Assumed knowledge

A sound understanding of financial accounting, particularly how to journalise transactions and events.
Availability for enrolment in 2025 is subject to change and may not be confirmed until closer to the teaching start date.
Year Location Teaching period Teaching start date Delivery mode Unit convener
2024 Bruce, Canberra Semester 1 05 February 2024 On-campus Dr Hao Yang
2024 Bruce, Canberra Semester 1 05 February 2024 Online Dr Hao Yang
2025 Bruce, Canberra Semester 1 03 February 2025 Online real-time Dr Tracy Yang
2025 Bruce, Canberra Semester 1 03 February 2025 On-campus Dr Tracy Yang
The information provided should be used as a guide only. Timetables may not be finalised until week 2 of the teaching period and are subject to change. Search for the unit timetable.

Required texts

 

It is recommended that you purchase e-access to or a physical copy of the following book:


Marshall Romney, Paul Steinbart, Scott Summers & David Wood (2021) Accounting Information Systems (Global Edition),15th Ed.

ISBN. 9781292353289. Pearson Education Limited 2021

The book is available online from the university library:

 https://ebookcentral.proquest.com/lib/canberra/detail.action?docID=6478223&pq-origsite=primo


This book is also available in hard copy from the Pearson site:

https://www.pearson.com/store/p/accounting-information-systems-global-edition/P200000005325/9781292436432

Given that we focus on the use of Microosoft Excel in this unit, some students have found the following text helpful:

Winston, Wayne L. Microsoft Excel Data Analysis and Business Modelling. 7th edition. New York, NY: Pearson Education, Inc., 2022. Print.

There are multiple versions of this text and most are available in the library. This book can be purchased online from a variety of sources such as Amazon AU or Booktopia. 

Please note that this is not a 'required text', but is recommended for students who are unfamiliar with Excel and wish to upskill. 

Submission of assessment items

Special assessment requirements

Final grades in this subject will be assessed according to performance in each of the assessment items identified above. In order to pass this unit, you must obtain:

·    an overall total score of at least 50% AND

·    submit all assessment items marked as mandatory

For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.

Use of AI is not permitted in this unit

The University's position is that artificial intelligence services must not be used for assessment or assessment preparation by students unless explicitly allowed in the assessment instructions for an assessment task published with the assessment task and/or in the unit outline. That is, an AI service may only be used if:

a) its use is authorised by the unit convenor as part of the specified task; and

b) it is used in the way allowed in the assessment instructions and/or unit outline;and

c) its use is appropriately referenced, meaning that the students must reference the use of AI in their assessment in the same way as they reference other source material.

The use of AI has not been specified in the assessment instructions for the unit or in the unit outline and thus, AI is not a permissible resource.

Students must apply academic integrity in their learning and research activities at ºÚÁϳԹÏÍø. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.

Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.

ºÚÁϳԹÏÍø students have to complete the annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).

ºÚÁϳԹÏÍø uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.

Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and University of Canberra (Student Conduct) Rules 2023. For further advice, visit Study Skills.

Participation requirements

Lectures, tutorials and workshops are an essential learning opportunity in this unit. We recommend that students prioritise participation in class, as there is a strong correlation between unit success and participation.

Required IT skills

This unit has a strong focus on two areas of IT widely used in accounting practices. These are set out below.

      1) Accounting software packages for small to medium sized businesses, including XERO and EXCEL.

      2) Developing, interpreting and understanding the limitations of spreadsheet-based decision support models

As indicated, there will be a need to spend time developing such IT skills.

Work placement, internships or practicums

N/A

Next step

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