• Class Number 2433
  • Term Code 3030
  • Class Info
  • Unit Value 6 units
  • Mode of Delivery In Person
    • Dr Mayada Hansnata
    • Dr Mayada Hansnata
  • Class Dates
  • Class Start Date 24/02/2020
  • Class End Date 05/06/2020
  • Census Date 08/05/2020
  • Last Date to Enrol 02/03/2020
SELT Survey Results

Accounting Information Systems (AIS) form an integral part of modern organisations since they support managers to plan and control business operations, improve decision-making in organisations, and support financial accounting and reporting. This course examines the way AIS are structured and used in organisations and provides a close look into how these systems work and impact on enterprises. It is suitable for both students with accounting backgrounds and with IT backgrounds.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

  1. Explain the role of Accounting Information Systems (AIS) in modern organisations
  2. Identify the strengths and weaknesses of functional and process oriented organisational approaches and the relevance of the ERP
  3. Generate different forms of systems documentation including data-flow-diagrams, process maps and system flowcharts
  4. Discuss the value of Corporate and IT governance
  5. Propose internal controls for business processes
  6. Examine the key objectives, strategic implications and common technologies associated with the key accounting cycles
  7. Implement the accounting cycles in an ERP system with SAP
  8. Gauge alternative approaches to AIS systems development and the associated risks
  9. Evaluate the role of internal and external audit and the process of auditing AIS
  10. Consider ethical issues related to the organisational use of AIS

Research-Led Teaching

INFS2005 will adopt research-led teaching approach, which reflects and makes use of the lecturer’s disciplinary research to benefit student learning and outcomes.

The following activities help achieve the above aim.

  • The tutorials will be discussion based. We select tutors with work experience and leverage their expertise to help students analyse AIS problems in industry.
  • Students will be assigned to a group project on re-engineering a malfunctioning AIS process. In doing so, students will acquire critical analysis, teamwork and communication skills.

Field Trips

Not relevant.

Additional Course Costs

No additional costs.

Examination Material or equipment

Practice examination material will be provided in Wattle.

Required Resources

Reading material will come from a variety of sources. We will use a textbook for core foundation and background material, and research and practitioner literature for grounding in breakthrough topics. The foundation text is:

Parkes, A., Considine, B., Olesen, K., Blount, Y., Accounting Information Systems, 5th Edition, Milton: John Wiley & Sons Australia, 2016, ISBN: 978-0-730-32504-8 (E-Text) ISBN: 978-0-730-36913-4 (Print and Interactive E-Text). 

Textbook can be purchased from Harry Hartog, the campus preferred supplier. Copies are also available for short term loan from the ANU Library.

Recommended resources will be provided in Wattle.

Staff Feedback

Students will be given feedback in the following forms in this course:
  • Written comments
  • Verbal comments
  • Feedback to the whole class, to groups, to individuals, focus groups

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Class Schedule

Week/Session Summary of Activities Assessment
1 Week 1: Course Introduction; IS/AIS Concepts; Business Processes Readings: Parkes text: Ch 1, 2
2 Week 2: Enterprise Information Systems Parkes text: Ch 6
3 Week 3: System Documentation I Readings: Parkes text: Ch 7
4 Week 4: System Documentation II Readings: Parkes text: Ch 7
5 Week 5: Internal Controls I Readings: Parkes text: Ch 8, 9
6 Week 6: Internal Controls II Readings: Parkes text: Ch 8, 9 Due: SAP Exercise
7 Week 7: Revenue Cycle - Sales Order to Cash Receipt Processes Readings: Parkes text: Ch 10 Due: Group Assignment PART 1
8 Week 8: Expenditure Cycle - Purchases to Cash Disbursements Processes Readings: Parkes text: Ch 11
9 Week 9: The General Ledger and Financial Reporting Cycle Readings: Parkes text: Ch 12
10 Week 10: System Development Techniques Readings: Parkes text: Ch 5 Due: Group Assignment PART 2
11 Week 11: Auditing IS, Ethics and Cybercrime Readings: Parkes text: Ch 13 & 14
12 Week 12: Course Revision

Tutorial Registration

Tutorial registration is done through the course Wattle page. Detailed information about sign-up times will be provided in Wattle before the first lecture.

When tutorials are available for enrolment:

1. Log-on to Wattle, and go to the course site.

2. Click on "Tutorial enrolment" link

3. On the right of the screen, click "Become Member of ..." for the tutorial class 

you wish to enrol in.

4. Confirm your choice.

Assessment Summary

Assessment task Value Due Date Return of assessment Learning Outcomes
SAP Exercise 5 % 02/04/2020 03/04/2020 6,7
Mid-Semester Examination 20 % 20/04/2020 04/05/2020 1,2,3,4,5
Group Assignment (Part 1) 12 % 20/04/2020 04/05/2020 1,2,3,6
Group Assignment (Part 2) 13 % 11/05/2020 25/05/2020 1,2,3,4,5,6
Final Examination 50 % 01/06/2020 02/07/2020 1,2,3,4,5,6,7,8,9,10

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details


ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the ANU Online website Students may choose not to submit assessment items through Turnitin. In this instance you will be required to submit, alongside the assessment item itself, hard copies of all references included in the assessment item.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.


Students are expected to attend all classes and attempt all assessments.


Formal mid-semester examination and end-of-semester examination will be held during examination period and students are expected to be available for the scheduled examination.

Additional examination information will be available closer to the examination period at https://exams.anu.edu.au/timetable/

Assessment Task 1

Value: 5 %
Due Date: 02/04/2020
Return of Assessment: 03/04/2020
Learning Outcomes: 6,7

SAP Exercise


The aim of this assessment is to help students understand the processes and controls in use in AIS.


The objective is for students to gain experience with an ERP system by completing an SAP exercise with a key process such as the revenue or expenditure process. This involves using an SAP system to complete 17 transactions. This exercise will take 2-3 hours.


Students can log in and out of the SAP to work on the exercise at any time during the assessment period.

Due Date:

Week 6, Thursday 2 April 2020 at 23:00

Return of Assessment:

The following day (3 April 2020).

Weight of Assessment:

This assessment contributes 5% to the course overall assessments.

Assessment Task 2

Value: 20 %
Due Date: 20/04/2020
Return of Assessment: 04/05/2020
Learning Outcomes: 1,2,3,4,5

Mid-Semester Examination

The mid-semester exam forms part of the assessment requirements for this course. Mid Semester Exam is typically held in Week 7 (subject to change).

  • Examination Structure: 60 multiple choice questions covering Weeks 1 - 6.
  • Reading Time: 15 minutes
  • Examination Duration: 90 minutes
  • Examination Conditions: No electronic aids are permitted e.g. laptops, phones. Unannotated paper-based dictionaries are permitted (no approval required). This is a closed book exam.

Results will be published at the latest two weeks after the exam.

This assessment contributes 20% to the course overall assessments and is redeemable. This means that if you miss it for any reason (supported by appropriate evidence), then you have the opportunity to make up for it in the final examination. No deferred mid-semester exam will be offered. The exam 20% weighting will move to the final examination. If you sit the mid-semester exam, it counts even if you do poorly.

Further details will be made available at https://exams.anu.edu.au/timetable.

Assessment Task 3

Value: 12 %
Due Date: 20/04/2020
Return of Assessment: 04/05/2020
Learning Outcomes: 1,2,3,6

Group Assignment (Part 1)


The aim of the assignment is to familiarise students with the key business processes underpinning organisations and the role and operation of information systems in supporting these business processes. Flowing out of this is the opportunity to revitalise business processes, improve business decision-making, and gain competitive advantage.


The objectives (and associated activities) of this assignment are to assess students' knowledge of:


  • Systems Documentation (draw diagrams and flowcharts of a system based on narration);


  • Internal Controls Assessment (assess based on narration, identify on a flowchart and explain using templates provided); and
  • Business Process Re-design (assess and make recommendations).

Students will be assessed on the quality, completeness, accuracy, correctness, relevance and viability of their proposed solutions relative to the business case. Students will also be assessed on their written communication and presentation. These criteria are not mutually exclusive but are complementary in the overall assessment of the assignment. A well-written and organised assignment will receive a low assessment if it is not relevant to the business case. Conversely, a relevant assignment will receive a low score if it is poorly or unprofessionally presented, or of an unacceptable academic standard.


Students should form groups of four (4) to five (5) students. We will not adjust the assignment marks according to the size of the group. We do not allow students to form groups of less than four (4) or more than five (5).

Students should attempt all tasks.

Students must report using the word document template provided in Wattle, insert answers in the space provided, not change any formatting such as the font, the text spacing and the margin. Total space for answers: 15 pages.

To successfully complete this group assignment, having a holistic understanding of the problems is critical. Therefore, we strongly advise students to complete this assignment as a group, i.e. students should come together and discuss the answers, as the questions are interrelated. We suggest appointing a team coordinator and allocating responsibilities. A table is included in Group Assessment Cover Sheet provided in the template to record group members task allocation.

Group Conflicts: When this issue is raised by one or more members of the group, the task allocation percentage will be used to determine each student contribution, thus individual mark. Non-participating group members will receive zero grades.


PART 1 : Soft copy (pdf) via Wattle TurnItIn. One submission per group.

PART 2 : Soft copy (pdf) via Wattle Turnitin. One submission per group.

Time stamp is based on online submission. Document submitted online is the accepted official submission. Submission will not be marked if students have not filled in the Group Assessment Cover Sheet provided in the template. Every group member will have to check task allocation written on the cover sheet and provide their signatures.

See Wattle for details of each submission.

Due Date:

PART 1: Monday, 20 April 2020 at 17:00

PART 2: Monday, 11 May 2020 at 23:00

Return of Assessment:

PART 1: Monday, 4 May 2020

PART 2: Monday, 25 May 2020

Weight of Assessment:

The marks obtained for both parts of this assessment item are worth a total of 25% of the course and count towards the aggregate continuous assessment marks for the semester.

Marking criteria:

The marking criteria will be provide at least two weeks prior to due date. A detailed weekly task list will be provided in Week 1 to guide you about assessment expectations in this course.

Assessment Task 4

Value: 13 %
Due Date: 11/05/2020
Return of Assessment: 25/05/2020
Learning Outcomes: 1,2,3,4,5,6

Group Assignment (Part 2)

Please see details for Task 3 - Group Assignment (Part 1)

Assessment Task 5

Value: 50 %
Due Date: 01/06/2020
Return of Assessment: 02/07/2020
Learning Outcomes: 1,2,3,4,5,6,7,8,9,10

Final Examination

The final examination forms part of the assessment requirements for this course. It will be held during ANU formal end-of-semester examination period.

  • Examination Structure:
  • Section A: 40 Multiple Choice Questions covering Weeks 1-12 (20%)
  • Section B: Open ended questions (80%)
  • Reading Time: 15 minutes
  • Examination Duration: 150 minutes
  • Examination Conditions: No electronic aids are permitted e.g. laptops, phones. Unannotated paper-based dictionaries are permitted (no approval required). This is a closed book exam.

This assessment contributes 50% to the course overall assessments. If you do not sit the mid-semester exam, the final examination contributes 70% to the course overall assessments.

Further details will be made available at https://exams.anu.edu.au/timetable.

Academic Integrity

Academic integrity is a core part of our culture as a community of scholars. At its heart, academic integrity is about behaving ethically. This means that all members of the community commit to honest and responsible scholarly practice and to upholding these values with respect and fairness. The Australian National University commits to embedding the values of academic integrity in our teaching and learning. We ensure that all members of our community understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with. The University has policies and procedures in place to promote academic integrity and manage academic misconduct. Visit the following Academic honesty & plagiarism website for more information about academic integrity and what the ANU considers academic misconduct. The ANU offers a number of services to assist students with their assignments, examinations, and other learning activities. The Academic Skills and Learning Centre offers a number of workshops and seminars that you may find useful for your studies.

Online Submission

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item. Late submission is not accepted for take-home examinations.

All requests for extensions to assessment in RSM courses must be submitted to the RSM School Office with a completed application form and supporting documentation. The RSM Extension Application Form and further information on this process can be found at https://www.rsm.anu.edu.au/education/education-programs/notices-for-students/extension-application-procedure/

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Returning Assignments

Marked assignments will be returned two weeks after the due date. Depending on the circumstances, late submissions may expect delayed return.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure The Course Convener may grant extensions for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Resubmission of Assignments

Unless specified otherwise in the assignment requirements, resubmissions are permitted up until the due date and time, but not allowed afterwards.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information. In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service — including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy. If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes. Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).
Dr Mayada Hansnata

Research Interests

The intersection of business and technology and the impact of the shift towards digital economy on various stakeholders.

Dr Mayada Hansnata

Tuesday 12:00 14:00
Tuesday 12:00 14:00
Dr Mayada Hansnata

Research Interests

Dr Mayada Hansnata

Tuesday 12:00 14:00
Tuesday 12:00 14:00

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