ACCT2003 Accounting Computer Packages Semester 2,...

Unit study package code: ACCT2003

Mode of study: Internal

Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise information refer to the Learning Activities section.

Seminar: 1 x 3 Hours Weekly

This unit does not have a fieldwork component.

Credit Value: 25.0

Pre-requisite units: 305228 (v.0) Financial Accounting 250 or any previous version OR ACCT2005 (v.0) Financial Accounting or any previous version

Co-requisite units: Nil

Anti-requisite units: Nil

Result type: Grade/Mark

Approved incidental fees: Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details.

Unit coordinator: Title: DrName: Brian PerrinPhone: +618 9266 7781Email: [email protected]: Building: 407 - Room: 437Consultation times: See Blackboard

Teaching Staff: Name: Greg MawerPhone: 9266 9551Email: [email protected]: Building: 407 - Room: 412

Name: Anne RussellPhone: 9266 9551Email: [email protected]: Building: 407 - Room: 412

Name: Mell FrostPhone: 9266 9551Email: [email protected]: Building: 407 - Room: 412

Administrative contact: Name: Brian PerrinPhone: +618 9266 7781Email: [email protected]: Building: 407 - Room: 437

Learning Management System: Blackboard (lms.curtin.edu.au)

Unit Outline

ACCT2003 Accounting Computer Packages Semester 2, 2016

Curtin Business School (CBS)School of Accounting

ACCT2003 Accounting Computer Packages Bentley Campus 22 Jul 2016 School of Accounting, Curtin Business School (CBS)

Page: 1 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

http://fees.curtin.edu.au/incidental_fees.cfm

http://lms.curtin.edu.au/

Acknowledgement of Country We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and present.

Syllabus Provides practical hands-on knowledge and skills needed to implement and use a fully integrated accounting software package. Topics include: introduction to Make Your Own Business (MYOB) software, system development life cycle, analysis and design of accounting information systems, and principles of accounting software selection.

Introduction Welcome to ACCT2003 Accounting Computer Packages. We hope that this unit is an interesting and valuable learning experience for you. The aims of this unit are to:

1. Provide students with the practical ‘hands-on’ knowledge and skills needed to implement and use a fully integrated computerised accounting package.

2. Provide students with an understanding of the systems development life cycle, with an emphasis on the accountant’s role in the analysis and design of the accounting information system, cloud computing and the principles of accounting software selection for small medium and large organisations.

Unit Learning Outcomes All graduates of Curtin University achieve a set of nine graduate attributes during their course of study. These tell an employer that, through your studies, you have acquired discipline knowledge and a range of other skills and attributes which employers say would be useful in a professional setting. Each unit in your course addresses the graduate attributes through a clearly identified set of learning outcomes. They form a vital part in the process referred to as assurance of learning. The learning outcomes tell you what you are expected to know, understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully designed to test your achievement of one or more of the unit learning outcomes. On successfully completing all of the assessments you will have achieved all of these learning outcomes.

Your course has been designed so that on graduating we can say you will have achieved all of Curtin's Graduate Attributes through the assurance of learning process in each unit.

On successful completion of this unit students can:Graduate Attributes addressed

1 Demonstrate practical hands-on skills in the use of fully integrated computerised accounting package in a small business environment

2 Interpret, analyse, and solve different types of accounting problems in a computerised environment, and post transactions for a variety of business structures in order to produce financial statements and other analytical reports for management

3 Demonstrate an understanding of the systems development life cycle, the strategic issues and risks associated with accounting software acquisition and IT investments, current and future trends in accounting software, and the principles of accounting software selections

4 Apply knowledge gained to assist management in the selection and implementation of an appropriate accounting software system

Curtin Business School (CBS) School of Accounting




Curtin's Graduate Attributes

Learning Activities The tuition pattern is a 3-hour weekly seminar, in which students will complete a detailed chapter demonstration question followed by a self-test revision exercise. Accounting with MYOB 2015 comprises a series of exercises based on one business entity. Detailed step-by-step instructions and explanations are provided to assist the user in learning how to use the main features of the MYOB AccountRight Plus 2015 computerised accounting package, and build on that knowledge as they progress through the book. Stand-alone self-test revision exercises are included with each chapter and these will provide the student with the opportunity to work alone, revising what they have learnt and sometimes learning a little more. As students work through the exercises they will gain valuable practical ‘hands-on’ experience in the various areas of the package as well as an understanding of some of the accounting fundamentals involved in the transactions. The revision exercises cover different types of businesses and business structures and the students will work their way through setting up a data file to a range of different buying and selling transactions and finally into payroll, time billing and job costing.

On completion of the exercises students should have acquired skills that will give them the ability to think through problems they may encounter in the workplace and to find appropriate solutions.

We have assumed that the student has a basic understanding of accounting terminology and business structures, so no detailed explanations of either of these are included. The Goods and Services Tax, being a fairly confusing topic, has however been covered in more detail in the appendix to the Accounting with MYOB 2015 textbook.

Learning Resources Library Reserve

There are resources for this unit in the library Reserve collection. To access these resources, please click on the following link:

http://link.library.curtin.edu.au/primo/course?ACCT2003

Essential texts

The required textbook(s) for this unit are:

l Pabst W. and Perrin B., 2016, Accounting with MYOB 2015, Cengage Learning, Australia. (ESSENTIAL)

(ISBN/ISSN: 9780170394529)

Recommended texts

You do not have to purchase the following textbooks but you may like to refer to them.

l Dimitriu, Otilia and Marian Matei. 2014. "A New Paradigm for Accounting through Cloud Computing." Procedia Economics and Finance 15: 840-846. doi: 10.1016/S2212-5671(14)00541-3. (See Blackboard: Unit Resources).

l Hoggett, Medlin, Edwards, Tilling & Hogg, 2012, Financial Accounting, 8th Edition, John Wiley & Sons Australia Ltd, Milton, Queensland.

Apply discipline knowledge Thinking skills (use analytical skills to solve problems)

Information skills (confidence to investigate new ideas)

Communication skills Technology skillsLearning how to learn (apply principles learnt to new situations) (confidence to tackle unfamiliar problems)

International perspective (value the perspectives of others)

Cultural understanding (value the perspectives of others)

Professional Skills (work independently and as a team) (plan own work)

Find out more about Curtin's Graduate attributes at the Office of Teaching & Learning website: ctl.curtin.edu.au





http://link.library.curtin.edu.au/primo/course?ACCT2003

http://ctl.curtin.edu.au/

(ISBN/ISSN: 9781742466361)

l Bagranoff, N.A., Simkin, M.G., and Norman, C. S., 2010, Core Concepts of Accounting Information Systems, 11th Edition, John Wiley & Sons Australia Ltd, Milton, Queensland.

(ISBN/ISSN: 978-0-470-50702-5)

l Howell, Joseph. 2015. "Moving To The Cloud." Strategic Finance, June, 30-37. (See Blackboard: Unit Resources).

l Corkern, Sheree, Sara Kimmel, and Billy Morehead. 2015. "Accountants Need To Be Prepared For The Big Quesion: Should I Move To The Cloud?" International Journal of Management & Information Systems 19 (1): 13-20. (See Blackboard: Unit Resources).

Assessment Assessment schedule

Detailed information on assessment tasks

1. Practical Assessment Task 1 (25%) – Topics 1 to 5 inclusive. Task 1 is closed book and conducted in the laboratory for 2 hours 45 minutes. However, students will be allowed to bring into the test one (1) A4 sized piece of paper which can contain hand written notes on both sides. The assessments will be based on the work covered in the prior lab sessions. Please note, the practical assessments are individual tasks and are conducted under examination conditions and therefore all normal rules and regulations will apply.

2. Practical Assessment Task 2 (35%) – Topics 1 to 7 inclusive. Task 2 is closed book and conducted in the laboratory for 2 hours and 45 minutes. However, students will be allowed to bring into the test one (1) A4 sized piece of paper which can contain hand written notes on both sides. The assessments will be based on the work covered in the prior lab sessions.

3. Practical Assessment Task 3 (20%) – Includes Topics 8 and 9. Task 3 is closed book and conducted in the laboratory for 2 hours and 30 minutes. However, students will be allowed to bring into the test one (1) A4 sized piece of paper which can contain hand written notes on both sides. The assessments will be based on the work covered in the prior lab sessions.

4. Multiple-Choice Blackboard Quizzes (20%): There are three (3) Blackboard multiple choice quizzes (Quiz 1 & 2: 7% each & Quiz 3: 6%). These tests are scheduled for week 4, 10 and 14. You should read the appropriate text and/or journal articles before you come to the lab and be prepared for the quiz, as they will be closed book. The quizzes are password protected and you will only be given only 20 minutes to complete the 15 question quiz.

If you fail to attend the class for any of the above assessments, a zero grade will be recorded. If you miss the test due to medical or other University approved reasons (refer to the University Assessment Manual), and

Task Value % Date DueUnit Learning Outcome(s)

Assessed

1Assessment 1 25 percent Week: 7

Day: In-Class Time: In-Class

1,2



1,2



1,2

4Quizzes 20 percent Week: 4, 10 and 14


3,4





can produce evidence to support your claim (i.e. medical certificate), then you may apply to sit an alternative test. Appeals of this nature can only be approved by the Unit Coordinator and, unless there are extenuating circumstances, must be made no later than two working days after the assessment has been conducted.

Pass requirements

To pass this unit you must receive an overall grade of 5 or above and a mark greater than or equal to 50%.

Fair assessment through moderation

Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning outcomes, and that student work is evaluated consistently by assessors. Minimum standards for the moderation of assessment are described in the Assessment and Student Progression Manual, available from policies.curtin.edu.au/policies/teachingandlearning.cfm

Late assessment policy

This ensures that the requirements for submission of assignments and other work to be assessed are fair, transparent, equitable, and that penalties are consistently applied.

1. All assessments students are required to submit will have a due date and time specified on this Unit Outline. 2. Late submission of assessments is not accepted in this unit. Students will receive a zero mark for any

assessment item submitted late.

Assessment extension

A student unable to complete an assessment task by/on the original published date/time (eg examinations, tests) or due date/time (eg assignments) must apply for an assessment extension using the Assessment Extension form (available from the Forms page at students.curtin.edu.au/administration/) as prescribed by the Academic Registrar. It is the responsibility of the student to demonstrate and provide evidence for exceptional circumstances beyond the student's control that prevent them from completing/submitting the assessment task.

The student will be expected to lodge the form and supporting documentation with the unit coordinator before the assessment date/time or due date/time. An application may be accepted up to five working days after the date or due date of the assessment task where the student is able to provide an acceptable explanation as to why he or she was not able to submit the application prior to the assessment date. An application for an assessment extension will not be accepted after the date of the Board of Examiners' meeting.

Practical Assessment Extension: If you fail to attend the class for any of the above assessments, a zero grade will be recorded. If you miss the test due to medical or other University approved reasons (refer to the University Assessment Manual), and can produce evidence to support your claim (i.e. medical certificate), then you may apply to sit an alternative test. Appeals of this nature can only be approved by the Unit Coordinator and, unless there are extenuating circumstances, must be made no later than two working days after the assessment has been conducted.

Deferred assessments

If your results show that you have been granted a deferred assessment you should immediately check OASIS for details.

Deferred examinations/tests will be held from 06/02/2017 to 17/02/2017 . Notification to students will be made after the Board of Examiners’ meeting via the Official Communications Channel (OCC) in OASIS.





http://policies.curtin.edu.au/policies/teachingandlearning.cfm

http://students.curtin.edu.au/administration/

Supplementary assessments

Supplementary assessments, if granted by the Board of Examiners, will have a due date or be held between 06/02/2017 and 17/02/2017 . Notification to students will be made after the Board of Examiners’ meeting via the Official Communications Channel (OCC) in OASIS.

It is the responsibility of students to be available to complete the requirements of a supplementary assessment. If your results show that you have been granted a supplementary assessment you should immediately check OASIS for details.

Reasonable adjustments for students with disabilities/health circumstances likely to impact on studies

A Curtin Access Plan (CAP) is a document that outlines the type and level of support required by a student with a disability or health condition to have equitable access to their studies at Curtin. This support can include alternative exam or test arrangements, study materials in accessible formats, access to Curtin’s facilities and services or other support as discussed with an advisor from Disability Services (disability.curtin.edu.au). Documentation is required from your treating Health Professional to confirm your health circumstances.

If you think you may be eligible for a CAP, please contact Disability Services. If you already have a CAP please provide it to the Unit Coordinator at the beginning of each semester.

Referencing style

The referencing style for this unit is Chicago.

More information can be found on this style from the Library web site: http://libguides.library.curtin.edu.au/referencing.

Copyright © Curtin University. The course material for this unit is provided to you for your own research and study only. It is subject to copyright. It is a copyright infringement to make this material available on third party websites.

Academic Integrity (including plagiarism and cheating) Any conduct by a student that is dishonest or unfair in connection with any academic work is considered to be academic misconduct. Plagiarism and cheating are serious offences that will be investigated and may result in penalties such as reduced or zero grades, annulled units or even termination from the course.

Plagiarism occurs when work or property of another person is presented as one's own, without appropriate acknowledgement or referencing. Submitting work which has been produced by someone else (e.g. allowing or contracting another person to do the work for which you claim authorship) is also plagiarism. Submitted work is subjected to a plagiarism detection process, which may include the use of text matching systems or interviews with students to determine authorship.

Cheating includes (but is not limited to) asking or paying someone to complete an assessment task for you or any use of unauthorised materials or assistance during an examination or test.

From Semester 1, 2016, all incoming coursework students are required to complete Curtin’s Academic Integrity Program (AIP). If a student does not pass the program by the end of their first study period of enrolment at Curtin, their marks will be withheld until they pass. More information about the AIP can be found at: https://academicintegrity.curtin.edu.au/students/AIP.cfm

Refer to the Academic Integrity tab in Blackboard or academicintegrity.curtin.edu.au for more information, including student guidelines for avoiding plagiarism.





http://life.curtin.edu.au/health-and-wellbeing/CAP.htm

http://life.curtin.edu.au/health-and-wellbeing/disability_services.htm

http://life.curtin.edu.au/health-and-wellbeing/disablity_services_eligibility.htm#/health-and-wellbeing/10126.htm

http://life.curtin.edu.au/health-and-wellbeing/contact_disability_services.htm

http://libguides.library.curtin.edu.au/referencing

https://academicintegrity.curtin.edu.au/students/AIP.cfm

http://academicintegrity.curtin.edu.au/

Information and Communications Technology (ICT) Expectations Curtin students are expected to have reliable internet access in order to connect to OASIS email and learning systems such as Blackboard and Library Services.

You may also require a computer or mobile device for preparing and submitting your work.

For general ICT assistance, in the first instance please contact OASIS Student Support: oasisapps.curtin.edu.au/help/general/support.cfm

For specific assistance with any of the items listed below, please contact The Learning Centre: life.curtin.edu.au/learning-support/learning_centre.htm

l Using Blackboard, the I Drive and Back-Up files l Introduction to PowerPoint, Word and Excel





https://oasisapps.curtin.edu.au/help/general/support.cfm

http://life.curtin.edu.au/learning-support/learning_centre.htm

Additional information Other Resources: The Flexible Learning Environment for Curtin Student (FLECS-Blackboard) facility is designed to facilitate and encourage a students’ self -learning approach, it will enhance your understanding of the theoretical concepts of accounting, systems analysis and design, principles of accounting software acquisition and the various systems that are available on the market for small, medium and large environments. The Blackboard facility provides students with access to lecture notes, power-point slide presentations, on-line quizzes, workshop questions/answers and feedback on their progress. All announcements to do with the unit will be displayed on Blackboard.

Existing online content:

l Quiz 1: Reading -Accounting Systems (Lecture notes and PowerPoint slides) l Quiz 2: Reading – Developing & Implementing Effective AIS (Lecture notes and PowerPoint slides) l Quiz 3: Reading – Journal articles on cloud computing (3 articles – link to copy held in library) l Textbook Demo Questions – MYOB data file model answers are provided for each of the 10 textbook

chapters. Each week students are required to complete a detailed chapter demonstration question followed by a self-test revision exercise.

l MYOB self-test revision exercises – MYOB model answers provided for stand-alone self-test revision exercises are included with each chapter of the textbook and these provide the student with the opportunity to work alone, revising what they have learnt and sometimes learning a little more.

l Chapter 1 to 10 Video Recordings – short 20 to 30 minutes video recordings are provided on each of the textbook chapters.

l Chapter 9 Payroll – extra payroll background notes ( not in textbbok). l Practical Assessment Tasks – practice questions and model answers are provided when required. l MYOB 2015 Software: - URL link provided in textbook to download software. l e-quizzes online through Blackboard(x3).

Access is via OASIS (http://oasis.curtin.edu.au) under the ‘my studies & eVALUate’ tab. Enter your Username: your Student Number (eg 08716651) and Password: your Student PIN (University PIN 8 digits, i.e. date of birth) and click Login to enter. If you have difficulties logging in you can log a support call from this window.

Practical Assessment Extension:

If you fail to attend the class for any of the above assessments, a zero grade will be recorded. If you miss the test due to medical or other University approved reasons (refer to the University Assessment Manual), and can produce evidence to support your claim (i.e. medical certificate), then you may apply to sit an alternative test. Appeals of this nature can only be approved by the Unit Coordinator and, unless there are extenuating circumstances, must be made no later than two working days after the assessment has been conducted.

Enrolment

It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the eStudent option on OASIS, where you can also print an Enrolment Advice.





http://oasis.curtin.edu.au/

Student Rights and Responsibilities It is the responsibility of every student to be aware of all relevant legislation, policies and procedures relating to their rights and responsibilities as a student. These include:

l the Student Charter l the University's Guiding Ethical Principles l the University's policy and statements on plagiarism and academic integrity l copyright principles and responsibilities l the University's policies on appropriate use of software and computer facilities

Information on all these things is available through the University's "Student Rights and Responsibilities" website at: students.curtin.edu.au/rights.

Student Equity There are a number of factors that might disadvantage some students from participating in their studies or assessments to the best of their ability, under standard conditions. These factors may include a disability or medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant family responsibilities, pregnancy, religious practices, living in a remote location or another reason. If you believe you may be unfairly disadvantaged on these or other grounds please contact Student Equity at [email protected] or go to http://eesj.curtin.edu.au/student_equity/index.cfm for more information

You can also contact Counselling and Disability services: http://www.disability.curtin.edu.au or the Multi-faith services: http://life.curtin.edu.au/health-and-wellbeing/about_multifaith_services.htm for further information.

It is important to note that the staff of the university may not be able to meet your needs if they are not informed of your individual circumstances so please get in touch with the appropriate service if you require assistance. For general wellbeing concerns or advice please contact Curtin's Student Wellbeing Advisory Service at: http://life.curtin.edu.au/health-and-wellbeing/student_wellbeing_service.htm

Recent unit changes Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system. For more information about eVALUate, please refer to evaluate.curtin.edu.au/info/.

Recent changes to this unit include:

We welcome feedback as one way to keep improving this unit. Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system (see: evaluate.curtin.edu.au/info/). Recent changes to this unit in response to student feedback through eVALUate include:

1. MCQ tests on Blackboard have been modified to improve the appropriateness to the course. 2. Video recordings of computerised accounting problems created to provide students with an online resource. 3. More feedback will be provided to students throughout the semester. 4. Changes have been made to the practical assessments to minimise consequential errors and improve equity.

To view previous student feedback about this unit, search for the Unit Summary Report at https://evaluate.curtin.edu.au/student/unit_search.cfm. See https://evaluate.curtin.edu.au/info/dates.cfm to find out when you can eVALUate this unit.





http://students.curtin.edu.au/rights/

mailto:[email protected]

http://eesj.curtin.edu.au/student_equity/index.cfm

http://www.disability.curtin.edu.au/

http://life.curtin.edu.au/health-and-wellbeing/about_multifaith_services.htm

http://life.curtin.edu.au/health-and-wellbeing/student_wellbeing_service.htm

http://evaluate.curtin.edu.au/info/index.cfm

http://evaluate.curtin.edu.au/info/index.cfm

https://evaluate.curtin.edu.au/student/unit_search.cfm

https://evaluate.curtin.edu.au/info/dates.cfm

Program calendar

Week Begin Date

Workshop/Lab Homework Reading Assessment

1

1/8

Unit Outline / Assessment Requirements;

Module 1: Chapter 1 - Introduction to MYOB and Chapter 2 - Accounts (General Ledger).

Revision Exercise: Chapter 2 - Creative Cards Pty Ltd

Hoggett et al., Chapter 7: Accounting Systems, p274-282.

2

8/8

Module 2: Chapter 3 - Completion of General Ledger Setup and General Journal Entries.

Revision Exercise: Chapter 3 - Creative Cards Pty Ltd


3

15/8

Module 3: Chapter 4 - Purchases (Accounts Payable).

Revision Exercise 1: Chapter 4 - Bob’s Bakery

Revision Exercise 2: Chapter 4 – Jim's Sporting Goods


4

22/8

Module 4: Chapter 5 - Sales (Accounts Receivable).

Revision Exercise 1: Chapter 5 – Spring Clean

Revision Exercise 2: Chapter 5 – Jameson Consultancy.

Bagranoff et al., Chapter 13: Developing & Implementing Effective Accounting Information Systems, p415-442.

BB Quiz 1 (7%) Multiple Choice Questions (Modules 1, 2 & 3)

5

29/8

Tuition Free Week - No Classes

Tuition Free Week - No Classes





6

5/9

Module 5: Chapter 6 - Banking

Revision Exercise 1: Chapter 6 - Twinkle Toes Dance Studio

Revision Exercise 2: Chapter 6 - Seek & Destroy Pty Ltd

Practical Assessment Revision Exercise: Chapter 6 - Roof Restorations.


7

12/9

Assessment Task 1

Assessment Task 1 (25%) Modules 1 to 5 inclusive

8

19/9

Module 6: Chapter 7 - Inventory

Revision Exercise 1: Chapter 7 – Boots n All &

Revision Exercise 2: Chapter 7 – Exerciser’s Delight


9

26/9

Tuition Free Week- No Classes

Tuition Free Week- No Classes

10

3/10

Module 7: Chapter 8 - Integration

Revision Exercise 1: Chapter 8 – Karratha Electrical Store

Revision Exercise 2: Chapter 8 – Royal Handcrafts

Practical Assessment Task Revision - Chapter 8 - Playtime

BB Quiz 2 (7%) Multiple Choice Questions (Modules 4, 5 & 6)

11

10/10

Assessment Task 2

Assessment Task 2 (35%) Modules 1 to 7 inclusive





12 17/10 Modules 8: Chapter 9 - Payroll

Revision Exercise: Chapter 9 - A Cut Above

Journal Article : (1) Howell, Joseph. 2015. "Moving To The Cloud." Strategic Finance, June, 30-37. (See Blackboard: Unit Resources) and (2) Dimitriu, Otilia and Marian Matei. 2014. "A New Paradigm for Accounting through Cloud Computing." Procedia Economics and Finance 15: 840-846. doi: 10.1016/S2212-5671(14)00541-3. (See Blackboard: Unit Resources).

13

24/10

Modules 9: Chapter 10 - Timebilling & Job Costing.

Revision Exercise 1: Chapter 10 - ABC Accounting.

Revision Exercise 2: Chapter 10 - Hancock & Associates

Practical Assessment Task - Chapter 10 - DB Consultants Pty Ltd.

Journal Article : Corkern, Sheree, Sara Kimmel, and Billy Morehead. 2015. "Accountants Need To Be Prepared For The Big Question: Should I Move To The Cloud?" International Journal of Management & Information Systems 19 (1): 13-20. (See Blackboard: Unit Resources).

14

31/10

BB Quiz 3 and Assessment Task 3

BB Quiz 3 (6%) - Multiple Choice Questions (Modules 8, 9 and Journal Articles)

Assessment Task 3 (20%) - Modules 8 and 9

15 7/11 Study Week

16 14/11 Exam Week 1

17 21/11 Exam Week 2





ACCT2003 Accounting Computer Packages Semester 2,...

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