UNIT OUTLINE Read this document to learn essential details about your unit. It will

also help you to get started with your studies.

BFA221

Accounting Information Systems

Semester 2, 2014

THIS UNIT IS BEING OFFERED IN

HOBART & LAUNCESTON

Taught by:

Dr Gail Ridley, Dr Paul Shatapriyan, Mr Robert Lewis

CRICOS Provider Code: 00586B

BFA221, Accounting Information Systems 2

Contents

Contents Contact Details ........................................................................................................................................ 3

Unit Description ...................................................................................................................................... 4

Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 4

Enrolment in the Unit ............................................................................................................................. 5

When does the unit commence? ............................................................................................................ 5

Intended Learning Outcomes and Generic Graduate Attributes for BFA221 ......................................... 6

Learning Expectations and Teaching Strategies/Approach .................................................................... 7

Learning Resources ................................................................................................................................. 8

Technical requirements for MyLO .......................................................................................................... 8

Student Feedback via eVALUate ........................................................................................................... 10

Details of Teaching Arrangements ........................................................................................................ 11

Assessment ........................................................................................................................................... 13

Submission of Assessment Items .......................................................................................................... 18

Review of Assessment and Results ....................................................................................................... 19

Further Support and Assistance ............................................................................................................ 20

Academic Misconduct and Plagiarism .................................................................................................. 21

Study Schedule ...................................................................................................................................... 22

Tutorial & Workshop Schedule ............................................................................................................. 23

BFA221, Accounting Information Systems 3

Contact Details

Unit Coordinator Dr Gail Ridley

Campus: Hobart Room Number: COM420

Email: gail.ridley@utas.edu.au Phone: 03 6226 2313

Consultation: Consult the News announcements, BFA221 Unit Outline and Q&A student self-help discussion board on the MyLO site to identify whether your question has already been answered. If it has not, come along on Tuesdays between 1.00pm and 3.00pm, or email.

Lecturer Dr Paul Shantapriyan

Campus: Hobart Room Number: COM426

Email: paul.shantapriyan@utas.edu.au Phone: 03 6226 2731

Consultation: Consult the News announcements, BFA221 Unit Outline and Q&A student self-help on the MyLO site to identify whether your question has already been answered. If it has not, come along on Mondayss between 12.00 and 2.00pm, or email.

Lecturer Mr Robert Lewis

Campus: Launceston Room Number: Ltn tbc

Email: robert.lewis@utas.edu.au Phone: Ltn ext. 3102 tbc

Consultation: Wednesday 2-3pm Weeks 1-13 Consult the News announcements, BFA221 Unit Outline and Q&A student self-help on the MyLO site to identify whether your question has already been answered. If it has not, come along to an advertised time, or email.

BFA221, Accounting Information Systems 4

Unit Description

This core accounting unit adopts the perspective of accountants as designers and auditors of accounting information systems (AIS). It examines the information environment of organisations, including information types, needs and flows. The impact of organisational structure and function on AIS is considered. The primary operational and control issues associated with flat files and relational databases are distinguished. Approaches to fraud detection and prevention are also presented. AIS transaction cycles and business processes are examined, evaluating how increasing use of technology affects process integration and the focus of internal controls.

Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)

You must have achieved at least a pass in the following units before undertaking this unit:

a). BFA104 Accounting Context and Methods and b). BMA111 Communication for Business Professionals.

In addition, a range of other knowledge, skills and attitudes are assumed. Where you do not have this knowledge, skills or attitudes, you will need to quickly acquire them in the first weeks of semester. To assist you to do so, links to a wide range of resources are provided below. Your expectations about BFA221 will be sought and discussed at the start of the Semester.

BFA221 staff members are learning facilitators who look forward to assisting you in your learning, for example by pointing you to learning resources. However, we are not responsible for your learning - you are. An important attitude you will need to bring to BFA221 to be successful is to take responsibility for your own learning, progress and performance.

BFA221 assumes basic competence in computer systems and the Microsoft Office applications, Word and Excel. If this is not the case, you will need to acquire and/or review these skills by the end of Week 2 using training resources available to you. These resources include Microsoft Online Training, and are accessed through: http://www.utas.edu.au/service-desk.

You need to be able to access the information on, and use the tools associated with, MyLO. For assistance refer to: http://www.utas.edu.au/learning-teaching-online/student-support/student-mylo-resourcesHarvard referencing skills. This Unit requires use of the Harvard referencing style. Refer to the resources pointed to later in this Outline.

Basic case study analysis skills. Chapter 5 of the following book considers the use of case studies. Multiple copies of the text are available in UTAS libraries.Fleet, W, Summers, J & Smith, B 2006, Communication Skills Handbook for Accounting, 2nd edn, John Wiley & Sons Australia, Ltd, Milton, Queensland.

An understanding of the nature of plagiarism. Please refer to the statement later in this document about plagiarism and to: http://www.utas.edu.au/plagiarism/. You will be asked to complete sub-modules on referencing and citing during this Unit.

Time management, organisational and other self-study skills. For assistance in this area refer to the resources at:http://www.utas.edu.au/orientation/academic-success/managing-your-time

Competence in speaking, listening, reading and writing English appropriate for an undergraduate program. Please advise the Unit Coordinator by the start of Week 2 if you consider you need assistance with your English language skills.

Library skills. For further assistance refer to the resources at: http://www.utas.edu.au/library/training-and-help

BFA221, Accounting Information Systems 5

Enrolment in the Unit

Unless there are exceptional circumstances, students should not enrol in this unit after the end of week two of semester, as the Tasmanian School of Business and Economics (TSBE) cannot guarantee that:

any extra assistance will be provided by the teaching team in respect of work covered in the period prior to enrolment; and

penalties will not be applied for late submission of any piece or pieces of assessment that were due during this period.

When does the unit commence?

BFA221 learning and teaching will start on Monday July 14, 2014. Access to the Unit Outline,

through the BFA221 MyLO site, will be available to you from 9am on Monday of the week before,

that is 7 July.

BFA221, Accounting Information Systems 6

Intended Learning Outcomes and Generic Graduate Attributes for BFA221

INTENDED LEARNING OUTCOMES ASSESSMENT

METHODS

DISCIPLINE LEARNING

OUTCOMES

GRADUATE ATTRIBUTE OUTCOMES

In this unit you will learn: In assessing this unit I will be looking

at your ability to:

Learning Outcome 1 Knowledge of the accountant's role within the Accounting Information System (AIS)

Understand and interpret data and information from an accountant's perspective to determine the impact of the accounting information system on organisations.

Exam, assignment, online contributions, tutorial engagement

Judgement Exercise judgement, with guidance, to solve routine problems within a business context using a socially responsible and global orientation.

Knowledge Integrate theoretical and technical knowledge in accounting and accountability.

Application Skills Critically apply theoretical and technical knowledge to solve routine accounting and related problems.

Communication and Teamwork Justify and communicate accounting advice and ideas in straightforward collaborative contexts involving both accountants and non-accountants in a clear and independent manner.

Self-Management Reflect on performance feedback to identify and act upon learning opportunities and self-improvements.

The assessments and teaching activities in this unit have been designed to develop the following graduate attributes in students.

KNOWLEDGE The ability to transfer knowledge to complex and ambiguous accounting and related situations and transmit that knowledge to professional peers for critical discussion. Lifelong learning skills in pursuit of professional development.

COMMUNICATION Oral communication skills in a range of contexts and considerate to culturally and linguistically diverse audience needs.

PROBLEM SOLVING The ability to apply logical thinking to a range of business related problems. The ability to locate, analyse, evaluate use information and internationally informed research effectively and in a timely manner.

GLOBAL PERSPECTIVE The ability to connect with diverse groups of people on a professional basis and a demonstrated respectful approach for their cultures and traditions. An awareness of the global business environment and the ability to evaluate and incorporate its influence in accounting and governance practices and decisions.

SOCIAL PERSPECTIVE Considering both the Australian and international context, a demonstrated awareness and understanding of the social responsibilities of accounting and governance practices and the ability to make decisions that consider sustainability.

Understand, explain and use common AIS-related terms and models.

Exam, assignment, online contributions, tutorial engagement

Learning Outcome 2 Communicate risks and opportunities arising from AIS to assist organisations to achieve business goals

Communicate ways to identify and manage AIS risks and opportunities.

Exam, assignment, tutorial engagement

Communicate your understanding of AIS to suit the needs of varied organisations, using different contexts and ways.

Exam, assignment, online contributions, tutorial engagement

Learning Outcome 3 Develop analysis skills

Identify, evaluate and explain the strengths, weaknesses and implications of internal and enterprise controls.

Exam, assignment, online contributions

Evaluate AIS risks and opportunities for organisations, and make recommendations.

Assignment

Learning Outcome 4 Develop work readiness skills

Learn independently and take responsibility for your own learning.

Exam, online contributions

Complete work-related AIS tasks within a scheduled timeframe.

Assignment, online contributions, tutorial engagement

Find, evaluate and use information using appropriate ways.

Exam, assignment, online contributions

Engage in discussion and undertake teamwork in

various forms to add value and build confidence.

Assignment, online contributions, tutorial engagement

BFA221, Accounting Information Systems 7

Learning Expectations and Teaching Strategies/Approach

The University is committed to a high standard of professional conduct in all activities, and holds its commitment and responsibilities to its students as being of paramount importance. Likewise, it holds expectations about the responsibilities students have as they pursue their studies within the special environment the University offers. The University’s Code of Conduct for Teaching and Learning states:

Students are expected to participate actively and positively in the teaching/learning environment. They must attend classes when and as required, strive to maintain steady progress within the subject or unit framework, comply with workload expectations, and submit required work on time.

These are some of the expectations we have of you as a student enrolled in this unit:

Emails to BFA221 staff will be checked once each work day. Additional information relating to sending emails to staff and receiving replies is outlined elsewhere in this document. Where an email seeks information available elsewhere you will be referred to the document or resource where it is found.

It is expected that students will submit assignments for the Unit by the specified dates and times, unless alternative arrangements have been approved. It is further expected that assignments will be submitted in the stipulated format.

Preparation prior to the lectures/tutorial by undertaking the readings associated with the relevant module will enhance the outcomes for you from the Unit. Attendance will be recorded for the tutorials. You are required to attend at least two-thirds of the tutorials. Outcomes sought from the Unit are defined more broadly than success in the assignment and examination, and include the attainment of generic graduate attributes through your engagement and contribution. Tutorials and on-line discussion provide opportunity to deepen your understanding of the concepts covered in the Unit.

In addition to the development of content-related skills, you will also be challenged to develop generic graduate skills sought by employers.

In order to pass the unit you must achieve an overall mark of at least 50%, and complete all assessment components.

A substantial amount of self-study is required for this unit. There is an expectation that you will spend ten hours a week on BFA221 during the semester, including doing the readings and participating in the three hours of classes each week. You will not be able to make an effective contribution to tutorials and online activities, and progress in the Unit, unless this self-study is undertaken on a weekly basis.

Work, Health and Safety (OH&S) The University is committed to providing a safe and secure teaching and learning environment. In addition to specific requirements of this unit you should refer to the University’s policy at: www.utas.edu.au/work-health-safety.

BFA221, Accounting Information Systems 8

Learning Resources

Prescribed Text A prescribed text is a resource that you must have access to for the purposes of studying this unit.

Romney, M., Steinbart, P., Mula, J., McNamara, R and Tonkin, T. (2012) Accounting Information Systems Australasian edition (1st), Pearson. This highly regarded US text has been prepared for an Australasian audience for the first time, with local case studies and Australasian standards. Other editions of this textbook will not be suitable for studying BFA221.

Recommended Texts A recommended text is a resource that you can use to broaden your understanding of the topics covered in this unit. You may also find a recommended text helpful when conducting research for assignments.

Hall, J. (2013) Accounting Information Systems, 8th edn, South-Western Cengage Learning, Mason, Ohio, USA. Considine, B., Parkes, A., Olesen, K., Blount, Y. and Speers, D. (2012) Accounting Information systems: Understanding business processes, 4th edn, John Wiley & Sons Australia Ltd, Milton, Queensland.

Other Recommended Resources

Other learning resources will be made available, or pointed to, from the BFA221 MyLO site.

My Learning Online (MyLO) Access to the MyLO online learning environment unit is required for this unit. The unit has its own MyLO site. To log in to MyLO and access this unit, go to: http://www.utas.edu.au/learning-teaching-online .To access the unit, select BFA221. These instructions will help you to log in for the first time. For help using MyLO go to http://www.utas.edu.au/learning-teaching-online.

Technical requirements for MyLO

For help and information about setting up your own computer and web browser for MyLO, see: http://uconnect.utas.edu.au/

While on campus, you can access the University network and MyLO via a laptop computer or other mobile device. See: http://uconnect.utas.edu.au/uana.htm

MyLO can be accessed via Library computers and in computer labs on campus. See: http://www.utas.edu.au/it/computing-distributed-systems/computer-labs-facilities-and-locations

For further technical information and help, contact the UTAS Service Desk on 6226 1818 or at http://www.utas.edu.au/service-desk during business hours.

BFA221, Accounting Information Systems 9

Learning to use MyLO When you login to MyLO, you will see a unit called Getting Started with MyLO. Enter the unit to learn more about MyLO and to practise using its features.

MyLO Expectations 1. Students are expected to maintain the highest standards of conduct across all modes of

communication, either with staff or with other students. Penalties may be imposed if the Unit Coordinator believes that, in any instance or mode of communication, your language or content is inappropriate or offensive. MyLO is a public forum. Due levels of respect, professionalism and high ethical standards are expected of students at all times.

2. Submission of assessment tasks via MyLO presumes that students have read, understood and abide by the requirements relating to academic conduct, and in particular, those requirements relating to plagiarism. All work submitted electronically is presumed to be “signed-off” by the student submitting as their own work. Any breach of this requirement will lead to student misconduct processes.

3. MyLO is an Internet service for teaching and learning provided by the University. It is

expected that you check your units in MyLO for updates at least once a day.

Using MyLO for BFA221 IMPORTANT!: Before you are provided with access to your unit’s MyLO resources, you must complete the Student Agreement form. To do this:

1. Access the unit’s MyLO site. 2. Locate the Begin Here folder and click on it to open it. You can find the Begin Here folder by

scrolling down until you see Content Browser OR by clicking on the Content button.

OR

3. Once you have opened the Begin Here folder, click on the Student Agreement file.

OR

4. Read the terms, then check the I agree box. You should now be able to access all available unit content on MyLO. You only need to do this once in each MyLO unit.

BFA221, Accounting Information Systems 10

Other important resources on MyLO These will include a survey quiz on some core issues from the BFA221 Unit Outline and elsewhere to ensure staff and students share common expectations on this Unit's management. Again, to access the Unit resources you will need to have first completed this quiz. News announcements will be placed on MyLO regularly. Check these each day to stay current by clicking on the icon at the top of the page when you first enter the BFA221 MyLO site. Resources will be made available to support the lectures and tutorials. Find these under "Content". The resources are not intended to be a substitute for attending classes. The lectures will be recorded. However as the lectures will be interactive in places and these activities will not be recorded or may be inaudible, the recordings will not document all parts of the lectures. The recordings are not intended to be a substitute for attending classes. Q&A student self-help discussion board. This discussion board is a place where students can ask questions about the Unit and others can assist by answering the question. It will be monitored by a BFA221 staff member. On occasions a staff member may make a post to this discussion board. Group discussion boards will be provided on the MyLO site, including those used in some of the assessed online activities.

Student Feedback via eVALUate

At the conclusion of each unit students will be asked to provide online responses to a number of matters relating to the learning and teaching within that unit. All students are asked to respond honestly to these questions, as all information received is used to enhance the delivery of future offerings.

Changes to this Unit Based on Previous Student Feedback Some students from 2013 requested feedback earlier in the Semester. In 2014 an online test will be made available to students to assess their understanding earlier in the Semester. From the 2013 eVALUate comments, some students viewed accounting information systems (AIS) as offering little relevance to future accountants, believing the topics considered in BFA221 to be suitable for future IT professionals only. This misunderstanding will be corrected in 2014, by exposing students to the CPA's essential requirements for all future accountants, which include AIS. An accountant from industry will also be invited to speak to BFA221 students on the essential nature of AIS for future accountants. Some students commented on the challenging nature of the assignment, correctly observing that the nature of the problem was multi-factorial, and so was difficult to understand by the team before it could be addressed. An explicit explanation will be provided with the 2014 assignment, to explain that the assignment has been developed, and written deliberately in this way, to reflect the nature of real-life problems in business. In business, understanding the nature of the problem is required before it can be tackled, and provides much of the challenge of problem solving. Industry has requested universities to prepare accounting students for the workplace. BFA221 assignments have been designed to do so.

BFA221, Accounting Information Systems 11

Details of Teaching Arrangements

Lectures To see the lecture timetable, go to http://student.admin.utas.edu.au/coursesenrolment/timetable/ Students are expected to attend one two-hour lecture each week, starting in Week 1. As explained earlier, because the lectures are interactive, relying on the lecture recordings is an inadequate substitute for attending regularly. A unit schedule is provided in this Unit Outline, indicating the broad topics to be examined each week and referring to relevant sections of the textbook. It's strongly recommended that you prepare for classes by reading the relevant readings before attending each weekly lecture. The lectures provide an overview of core issues that will consolidate your prior reading, in an interactive style.

Tutorials To see the tutorial timetable, go to http://student.admin.utas.edu.au/coursesenrolment/timetable Students are expected to attend one fifty-minute tutorial each week, starting from Week 2. Tutorial groups will be self-selected through MyLO. Tutorials are designed to help you to develop a better understanding of key material covered in the readings and lectures. The tutorials are also designed to develop your generic skills for the workplace. You are strongly encouraged to enhance your understanding of concepts covered by engaging actively in tutorial discussions and activities. Tutorials work as groups. To achieve good group interaction it is important that you remain within the tutorial group to which you allocated yourself. Students will be able to select their preferred tutorial time through MyLO from those available at the time the selection is made. Access the BFA221 tutorial selection through the ”Groups” option near the top of the BFA221 MyLO site, from 1pm on Friday Week 1 (18 July). As the most popular tutorials will fill very quickly you are advised to be ready to select your tutorial from before 1pm on 18 July, and to keep in mind your work and other commitments when you make your selection. For equity reasons, BFA221 staff members will not remove another student from a full tutorial to accommodate you if you change your mind about the tutorial you want to attend, or if you are too late to secure a place in your preferred tutorial. Note that the tutorials for selection will become visible one-by-one through MyLO from 1pm. This process will take a few minutes. Each Semester, a few students try to obtain a place in a popular tutorial, without following the arrangements, like other students. The number of students enrolled in a tutorial will not be increased to accommodate you because you arrive late at UTAS, are not ready select your preferred tutorial early or change your work arrangements after you select your tutorial. The most popular tutorial may be booked up in a few minutes. Just as with plane tickets or ebay purchases, those who are ready online early will get the best choice. It is inappropriate to place pressure on BFA221 staff to include you in a tutorial when you have not followed these arrangements. Tutorial attendance will be recorded.

BFA221, Accounting Information Systems 12

Workshops One workshop will be held in a computer laboratory in Week 5. To see the workshop timetable, go to http://student.admin.utas.edu.au/coursesenrolment/timetable

Online Activities On-line activities provide you an opportunity for deeper, more meaningful and reflective consideration of issues, through shared learning. Online activities parallel the style of learning that is likely to take place in the workplace, where employees learn incrementally, with and from each other. All BFA221 students will be allocated to a small online cross-campus group at random, in which they will undertake six assessible online activities during the Semester. See Assessment Item 2 further in this document, which provides details of these online activities.

Learning Skills and Language Support The Student Learning and Academic Development Team in the Student Centre works with all students, domestic and international, to develop academic skills, literacy and English language skills. More information can be found on this website http://www.utas.edu.au/student-learning/

Communication, Consultation and Appointments WHEN YOU HAVE A QUESTION Other students may have the same question that you have. Please go to the Q&A Forum on our course’s MyLO site. Check the posts that are already there – someone may have answered your question already. Otherwise, add your question as a new topic. Students are encouraged to support each other using this forum – if you can answer someone’s question, please do. A BFA221 staff member will attempt to respond to questions within 48 business hours. If your question is related to a personal issue or your performance in the unit, please contact us by email instead. WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR SUBMISSION OF AN ASSESSMENT TASK If you have a personal question related to your studies or your grades, please contact us by email. A NOTE ABOUT EMAIL CORRESPONDENCE You are expected to check your UTAS email (WebMail) on a regular basis – at least once per day. To access your WebMail account, login using your UTAS username and password at https://webmail.utas.edu.au/ . You are strongly advised not to forward your UTAS emails to an external email service (such as Gmail or Hotmail). In the past there have been significant issues where this has occurred, resulting in UTAS being blacklisted by these email providers for a period of up to one month. To keep informed, please use your UTAS email as often as possible. *IMPORTANT* Please email me when you have a question or issue of a personal nature, for example, you have a family issue that is affecting your studies. For general questions about the unit, please add them to the Q&A forum on our unit’s MyLO site. This way, other students can also benefit from the answers.

BFA221, Accounting Information Systems 13

Staff receive a lot of emails. Be realistic about how long it might take us to respond. Allow at least two (2) business days to reply. Staff are not required to respond to emails in which students do not directly identify themselves, emails which are threatening or offensive, or emails that come from external (non-UTAS) email accounts.

When you write an email, include the following information. This will help us determine who you are and which unit you are talking about.

Family name (underlined or in upper case to avoid confusion);

Given name (as on your enrolment);

Preferred name;

Student ID;

Unit code (ie BFA221);

Questions

If your question is about an assessment task, please include the assessment task number or name.

Please be aware that staff receive many emails and may be involved with more than one Unit with many students which may have similar assessment tasks. Providing the information above will help them to assist you and reduce the number of emails staff need to make.

Assessment Schedule In order to pass this unit you must achieve an overall mark of at least 50% of the total available marks. Details of each assessment item are outlined below.

Assessment Items Due Date Value/Weighting Link to Learning Outcomes

Individual tutorial engagement from Week 2

Each tutorial during the semester

5% Learning Outcome 1 Learning Outcome 2 Learning Outcome 4

Online activities

Both individual posts for each team member and one only nominated best post for the group is to be posted within the 6 start and finish dates during Semester 2

10% +possible bonus marks for exemplary contributions selected for illustrative purposes

Learning Outcome 1 Learning Outcome 2 Learning Outcome 3 Learning Outcome 4

Online feedback quiz 8am Wednesday to 8pm Thursday, Week 6 20-21 August

0% For student feedback purposes

Group assignment 2pm Friday Week 10 27 September Online modules to be completed by 2pm 20 September

25% Learning Outcome 1 Learning Outcome 2 Learning Outcome 3 Learning Outcome 4

Exam Scheduled exam period

60% Learning Outcome 1 Learning Outcome 2 Learning Outcome 3 Learning Outcome 4

BFA221, Accounting Information Systems 14

Assessment Item 1 – Individual tutorial engagement from Week 2

Task Description: At least one relevant and timely oral contribution by each student is required in each tutorial. The contribution need not be correct, but must add value to the tutorial. Contributions that are made during the last ten minutes of the tutorial, or as an aside to the tutor, may not be considered for assessment purposes, as they are unlikely to add value at that time or in that way. The tutor's decision to accept a contribution for Assessment item 1 is final.

Task Length Will vary

Assessment Criteria: To demonstrate tutorial engagement, it will also be necessary to come to your tutorial prepared, bringing the required resources and having done the preparation outlined. Note that it is also not possible to gain marks for tutorial engagement without attending the relevant tutorial. The expectations for tutorial engagement will increase as the Semester proceeds. Engagement at each tutorial will be on a yes or no basis. The number of tutorial engagement marks recorded over the semester by the tutor will be rescaled to be out of 5%.

Link to Unit’s Learning Outcomes:

Learning Outcome 1 Learning Outcome 2 Learning Outcome 4

Due Date: Each tutorial during the semester

Value: 5%

Assessment Item 2 - Online activities

Task Description: Six online activities are to be completed by each student during the Semester, and posted to a small, randomly allocated online group for activities, within a specified submission period for each activity. The nature of the online activities will vary.

To provide feedback to assist you in your learning during the Semester, one or more exemplary posts will be selected. They will be chosen from those nominated by groups, by a stipulated date and time, as the best for the group. Selected exemplary posts will be made available to all students to view as the Semester proceeds, with the authority of the student/s involved. Each student in an online group that created a selected exemplary activity post will gain a bonus mark for that activity. However, for an individual in a group to gain a bonus mark, they must also meet all the criteria for that activity (see below). Any remaining group members who do not meet all the criteria for an activity will not gain a bonus mark.

The group bonus marks are designed to encourage groups to interact and work towards producing high quality responses to the activities. The decision of BFA221 staff members regarding the selection of exemplary posts and awarding bonus marks will be final.

BFA221, Accounting Information Systems 15

In addition to the potential to earn bonus marks for each group member, individuals must satisfy the assessment criteria stated below to gain individual marks for the activities.

Task Length Will vary

Assessment Criteria: Posts for the assessable online activities will be disregarded where they are:

a) posted to an inappropriate place b) not written in full by the student who posts them (with appropriate use

of citations and references where relevant) c) emailed to a staff member, or d) posted before the start or after the end of the appropriate period. Each activity may also need to meet other assessment criteria that will vary for different activities, but will include being between a maximum and minimum length requirement. The decision of BFA221 staff members regarding whether submitted activities meet these criteria will be final.

Two of the six individual online activities will be marked at random during the Semester using the following criteria:

0 Does not meet all the requirements stated 0.3 Satisfies all the requirements stated, but is of a poor quality 0.5 Satisfies all the requirements stated, and is of an acceptable quality 1 Satisfies all the requirements stated and is of excellent quality, eg goes

further in a way that is relevant.

As two of your six online activities will be marked across the Semester, you will not know which of your six individual posts will be marked, while your mark for individual posts will not be known until the end of the Semester.

Note that where a particular activity is chosen at random to be marked, but you have not made a response to it, your maximum possible individual mark for the six activities will be 5%. Where you have not made a response for your second online activity chosen at random, you will gain 0% for this assessment, even though you may have submitted responses for the four other activities that were not selected at random to be marked.

The exemplary posts selected for illustration purposes will provide you with feedback for each activity. The total marks for each student will be calculated out of 10%, plus any bonus marks for the group.

Link to Unit’s Learning Outcomes:

Learning Outcome 1 Learning Outcome 2 Learning Outcome 3 Learning Outcome 4

Due Date: Both individual posts for each team member and one only nominated best post for the group is to be posted within the 6 start and finish dates during Semester 2

Value: 10% +possible bonus marks for exemplary contributions selected for illustrative purposes

BFA221, Accounting Information Systems 16

Assessment Item 3 - Online feedback quiz

Task Description: The online feedback quiz will be available between 8am Wednesday and 8pm Thursday in Week 6 (20 and 21 August). The aim of this quiz is to give you feedback on your learning and progress for the topics considered in weeks 1 to 5 inclusive. As is usual with multiple choice quizzes or similar, you will not be advised the answers to individual questions. However, you will find out your total mark, and how it compares with that of the class average.

Task Length 20 multiple choice questions or similar, allocated at random from a large question bank

Assessment Criteria: The marks will not contribute to your assessment.

Link to Unit’s Learning Outcomes:

For student feedback purposes

Due Date: 8am Wednesday and 8pm Thursday, Week 6, 20-21 August, 2014.

Value: 0%

Assessment Item 4 - Group assignment

Task Description: Production of a team-based business report that presents analysis and a recommendation tailored to the needs of a specific organisation, relating to accounting information systems.

The assignment will be based around an authentic business problem. As in real-life problem-solving, the team will first need to understand the nature of the problem and identify the relevant issues from the information available and that can be accessed. For additional information on why an assignment of this kind has been set, refer to the section on Changes to this Unit Based on Previous Student Feedback, earlier in this document.

Task Length 2500 words

Assessment Criteria: A separate document will be provided setting out the nature of the assignment and the assessment criteria to be used for marking. You are required to submit this assignment to be eligible to sit the exam.

The week before submission of the assignment (i.e. by 20 September, 2.00pm), all team members are required to complete a series of brief, online submodules on MyLO that provide training and examples of how to use citations and references. Completion of the modules is considered to be part of the assignment. It is expected that the approaches you learn from the submodules about how to cite and reference will be used in the assignment.

Team members will be required to document and submit a record of all meetings conducted when preparing the assignment, the planned work contribution and the work completed by each member. While it is anticipated that most members in a group will obtain a common mark, where contribution is unequal, members may have their marks reduced to reflect their contribution.

BFA221, Accounting Information Systems 17

Link to Unit’s Learning Outcomes:

Learning Outcome 1 Learning Outcome 2 Learning Outcome 3 Learning Outcome 4

Due Date: 2pm Friday Week 10, 27 September, 2014.

Value: 25%

Assessment Item 5 - Exam

Task Description: Your final examination for this unit will be held during the scheduled examination period as indicated by Student Administration in correspondence to you.

Examinations will normally be scheduled Monday to Saturday inclusive. Examinations may be held during the day or evening and students should consult the university information which will be made available towards the end of semester.

You are advised to make any necessary arrangements with employers now for time off during the examination period to sit this examination. Your participation at the scheduled time is not negotiable unless there are exceptional circumstances. Note that you will be expected to sit the examination at your recorded study centre. To find out more go to the Exams Office website: http://www.utas.edu.au/exams/home.

Task Length 3-hours plus reading time

Assessment Criteria:

Link to Unit’s Learning Outcomes:

Learning Outcome 1 Learning Outcome 2 Learning Outcome 3 Learning Outcome 4

Due Date: Scheduled exam period

Value: 60%

BFA221, Accounting Information Systems 18

Submission of Assessment Items

Lodging Assessment Items Assignments must be submitted electronically through the relevant assignment drop box in MyLO. All assessment items must be handed in by 2.00pm on the due date. Where appropriate, unit coordinators may also request students submit a paper version of their assignments. All assignments must have a TSBE Assignment Cover Sheet, which is available as a blank template from the TSBE website: [http://www.utas.edu.au/business-and-economics/student-resources]. All assignments must include your name, student ID number, tutorial day/time, and your tutor’s name. If this information is missing the assignment will not be accepted and, therefore, will not be marked. Please remember that you are responsible for lodging your assessment items on or before the due date and time. We suggest you keep a copy. Even in ‘perfect’ systems, items sometimes go astray.

Late Assessment and Extension Policy In this Policy

1. (a) ‘day’ or ‘days’ includes all calendar days, including weekends and public holidays;

(b) ‘late’ means after the due date and time; and

(c) ‘assessment items’ includes all internal non-examination based forms of assessment

2. This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical location.

3. Students are expected to submit assessment items on or before the due date and time specified in the relevant Unit Outline. The onus is on the student to prove the date and time of submission.

4. Students who have a medical condition or special circumstances may apply for an extension. Requests for extensions should, where possible, be made in writing to the Unit Coordinator on or before the due date. Students will need to provide independent supporting documentation to substantiate their claims.

5. Late submission of assessment items will incur a penalty of 10% of the total marks possible for that piece of assessment for each day the assessment item is late unless an extension had been granted on or before the relevant due date.

6. Assessment items submitted more than five (5) days late will not be accepted.

7. Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.

BFA221, Accounting Information Systems 19

Academic Referencing and Style Guide In your written work you will need to support your ideas by referring to scholarly literature, works of art and/or inventions. It is important that you understand how to correctly refer to the work of others and maintain academic integrity.

Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty (plagiarism), a matter considered by the University of Tasmania as a serious offence.

The appropriate referencing style for this unit is: the Harvard style. For information on presentation of assignments, including referencing styles: http://utas.libguides.com/content.php?pid=27520&sid=199808

In the earlier section on Assessment Item 4, you will have read that you are required to complete an online series of sub-modules on how to cite and reference, at least one week before you submit the assignment.

Review of Assessment and Results

Review of Internal Assessment It is expected that students will adhere to the following policy for a review of any piece of continuous/internal assessment. The term continuous/internal assessment includes any assessment task undertaken across the teaching phase of any unit (such as an assignment, a tutorial presentation, and online discussion, and the like), as well as any capstone assignment or take-home exam. Within five (5) days of release of the assessment result a student may request a meeting with the assessor for the purpose of an informal review of the result (in accordance with Academic Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/university-governance/rules). During the meeting, the student should be prepared to discuss specifically the marks for the section(s) of the marking criteria they are disputing and why they consider their mark(s) is/are incorrect. The assessor will provide a response to the request for review within five (5) days of the meeting. If the student is dissatisfied with the response they may request a formal review of assessment by the Head of School, with the request being lodged within five (5) days of the informal review being completed. A Review of Internal Assessment Form must be submitted with the formal review (http://www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessment.pdf).

Review of Final Exam/Result In units with an invigilated exam students may request a review of their final exam result. You may request to see your exam script after results have been released by completing the Access to Exam Script Form, which is available from the TSBE Office, or at the following link – http://www.utas.edu.au/business-and-economics/student-resources. Your unit coordinator will then contact you by email within five (5) working days of receipt of this form to go through your exam script.

BFA221, Accounting Information Systems 20

Should you require a review of your final result a formal request must be made only after completing the review of exam script process list above. To comply with UTAS policy, this request must be made within ten (10) days from the release of the final results (in accordance with Academic Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/university-governance/rules). You will need to complete an Application for Review of Assessment Form, which can be accessed from www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessment.pdf. Note that if you have passed the unit you will be required to pay $50 for this review. The TSBE reserves the right to refuse a student request to review final examination scripts should this process not be followed.

Further Support and Assistance

If you are experiencing difficulties with your studies or assessment items, have personal or life-planning issues, disability or illness which may affect your study, then you are advised to raise these with your lecturer or tutor in the first instance. If you do not feel comfortable contacting one of these people, or you have had discussions with them and are not satisfied, then you are encouraged to contact:

DIRECTOR OF UNDERGRADUATE PROGRAMS Name: Mr David Kronenberg Room: 407, Commerce Building, Sandy Bay Phone: 03 6226 2280 Email: David.Kronenberg@utas.edu.au

Students are also encouraged to contact their Undergraduate Student Adviser who will be able to help in identifying the issues that need to be addressed, give general advice, assist by liaising with academic staff, as well as referring students to any relevant University-wide support services. Please refer to the Student Adviser listings at www.utas.edu.au/first-year/student-advisers for your advisers contact details. There is also a range of University-wide support services available to students, including Student Centre Administration, Careers and Employment, Disability Services, International and Migrant Support, and Student Learning and Academic Support. Please refer to the Current Students website (available from www.utas.edu.au/students) for further information. If you wish to pursue any matters further then a Student Advocate may be able to assist. Information about the advocates can be accessed from www.utas.edu.au/governance-legal/student-complaints. The University also has formal policies, and you can find out details about these policies from the following link – www.utas.edu.au/governance-legal/student-complaints/how-to-resolve-a-student-complaint/self-help-checklist.

BFA221, Accounting Information Systems 21

Academic Misconduct and Plagiarism

Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an assignment or an examination, and any other conduct by which a student: (a) seeks to gain, for themselves or for any other person, any academic advantage or advancement

to which they or that other person are not entitled; or (b) improperly disadvantages any other student.

Students engaging in any form of academic misconduct may be dealt with under the Ordinance of Student Discipline. This can include imposition of penalties that range from a deduction/cancellation of marks to exclusion from a unit or the University. Details of penalties that can be imposed are available in the Ordinance of Student Discipline – Part 3 Academic Misconduct, see www.utas.edu.au/universitycouncil/legislation. Plagiarism is a form of cheating. It is taking and using someone else’s thoughts, writings or inventions and representing them as your own, for example:

using an author’s words without putting them in quotation marks and citing the source;

using an author’s ideas without proper acknowledgment and citation; or

copying another student’s work.

It also means using ones’ own work from previously submitted assessment items if repeating a unit. If you have any doubts about how to refer to the work of others in your assignments, please consult your lecturer or tutor for relevant referencing guidelines, and the academic integrity resources on the web at http://www.academicintegrity.utas.edu.au/ The intentional copying of someone else’s work as one’s own is a serious offence punishable by penalties that may range from a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit, a course, or the University. The University and any persons authorised by the University may submit your assessable works to a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable works may also be included in a reference database. It is a condition of this arrangement that the original author’s permission is required before a work within the database can be viewed. For further information on this statement and general referencing guidelines, see www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on the Current Students homepage.

BFA221, Accounting Information Systems 22

Study Schedule

Week

Start of Week

Topic/s and activities

Text Chapter/s

Due Dates

1 14 July 2014 Introduction to BFA221 Introduction to AIS

Unit Outline; MyLO Chapter 1

Online Activity 1 Mon, 21 July 9am Engagement mark in your tutorial

2 21 July 2014 Introduction to business processes & transaction processing Systems documentation

Chapters 2 & 3 Engagement mark in your tutorial

3 28 July 2014 Files & databases Control in AIS

Chapters 4 & 5 Online Activity 2 Mon 4 Aug 9am Engagement mark in your tutorial

4 4 August 2014 AIS development AIS cycles: Revenue cycle

Chapters 6 & 7 Engagement mark in your tutorial

5 11 August 2014 AIS cycles: Expenditure cycle Human Resource Management/payroll subcycle

Chapters 8 & 9 Online Activity 3 Mon 18 Aug 9am Engagement mark in your tutorial

6 18 August 2014 AIS cycles: Production cycle General ledger & reporting cycle

Chapters 10 & 11 Online feedback quiz, 20-21 August Engagement mark in your tutorial

7 25 August 2014 Fraud & cybercrime Chapters 12 & 13 Online Activity 4 Mon 1 Sept 9am Engagement mark in your tutorial

Mid-semester break: Monday 1 – 5 September

8 8 September 2014 IS controls: information security, confidentiality & privacy

Chapters 14 & 15 Online Activity 5 Mon 15 Sept 9am Engagement mark in your tutorial

9 15 September 2014 IS controls for processing integrity & availability Transaction cycle threats & controls

Chapters 16 & 17 Engagement mark in your tutorial. Completion of submodules on citing and referencing by Friday, 20th September at 2pm

10 22 September 2014 Auditing Chapter 18 Group assignment, Fri 27 September, 2pm

11 29 September 2014 Systems development life cycle

Chapters 19 & 12 Engagement mark in your tutorial

12 6 October 2014 Database design & implementation using a REA model

Chapters 21 & 22 Online Activity 6, Mon 13 October, 9am Engagement mark in your tutorial

13 13 October 2014 Unit review All chapters previously listed

Engagement mark in your tutorial

Examination Period: 25 October to 11 November 2014

BFA221, Accounting Information Systems 23

Tutorial & Workshop Schedule

Week

Start of Week

BFA 221 Topic/s

Activities

Assessment Links

2 21 July 2014 Introduction to AIS Introduction to AIS N/A

3 28 July 2014 Systems documentation Data, information, business needs and change

N/A

4 4 August 2014 Control in AIS Systems documentation N/A

5 11 August 2014 Introduction to AIS packages: MYOB & Xero

Practical in computer laboratory N/A

6 18 August 2014 Expenditure cycle/Human Resource Management/payroll subcycle

Files, databases and control N/A

7 25 August 2014 Production cycle/General ledger & reporting cycle

Transaction cycles 1 N/A

Mid-semester break: Monday 1 – 5 September

8 8 September 2014 Fraud & cybercrime Transaction cycles 2 N/A

9 15 September 2014 IS controls: information security, confidentiality & privacy

Fraud and cybercrime N/A

10 22 September 2014 IS controls for processing integrity & availabilityTransaction cycle threats & controls

IS controls for information security, confidentiality & privacy

N/A

11 29 September 2014 Auditing/Systems development life cycle

IS controls for processing integrity & availability; transaction cycle threats & controls

N/A

12 6 October 2014 Database design & implementation using the REA model

Auditing/Systems Development Life Cycle.

13 13 October 2014 Unit Review Database design and implementation using the REA model.

Examination Period: 25 October to 11 November 2014