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 and highlight key transaction cycles in AIS
2. identify the strengths and weaknesses of functional and process oriented organisational approaches and the relevance to ERP (Enterprise Resource Planning)
3. discuss the value of Corporate and IT governance
4. examine the key objectives, strategic implications and common technologies associated with the key transaction cycles
5. appraise emerging technologies and the implications for AIS
6. propose internal controls for business processes
7. gauge alternative approaches to AIS systems development and the associated risks
8. evaluate the role of internal and external audit and the process of auditing AIS
9. consider ethical issues and the associated risks related to the organisational use of AIS
10. implement the transaction cycles in an ERP system with SAP
11. generate different forms of systems documentation including data-flow-diagrams, process maps and system flowcharts.

Research-Led Teaching

INFS2005 will adopt a research-led teaching approach, which reflects research content from relevant disciplines for the purpose of enriching student learning experiences and outcomes.

The following activities help achieve the above aim:

• The tutorials will be using an interactive approach - 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 that requires them to assess and re-engineer ill-designed AIS processes. It is expected that students will develop analytical, teamwork and communication skills as a result of their participation.

Field Trips

Not relevant.

Additional Course Costs

No additional costs.

Examination Material or equipment

The end-of-semester examination will be held during the examination period, centrally invigilated, and students are expected to be available for the scheduled examination. More information on the examination structure will be made available on Canvas at least 2 weeks before the examination period. Additional examination details will be made available at https://exams.anu.edu.au/timetable

Course revision in Week 12 will include end-of-semester examination advice and revision of key concepts.

Recommended Resources

Reading material will come from various sources. We will use the following textbooks for core foundation and background materials, and research and practitioner literature for grounding in breakthrough topics:

• Gelinas, U. J., & Dull, R. B., Accounting Information Systems, 11th Edition, Sydney: Cengage Learning Australia, 2019, ISBN: 9780170423687 (Print)
• Parkes, A., Considine, B., Olesen, K., Blount, Y., Accounting Information Systems, 5th Edition, Milton: John Wiley & Sons Australia, 2016, ISBN: 9780730325048 (Print and Interactive E-Text)
• Turner, L., Weickgenannt, A., Copeland, M. Accounting Information Systems: Controls and Processes, 4th Edition, Hoboken: Wiley, 2020, ISBN: 9781119577836

Textbook(s) can be purchased from the publisher directly or from Harry Hartog, the campus preferred supplier.

Hard copies / e-book are also available for short term loan from the ANU Library.

Other recommended resources, such as academic papers, will be provided throughout the semester on Canvas as relevant.

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.

Other Information

Publication of Final Results

The release of final grades may change before the end of the semester. The last return of assessment date (4th Dec 2025) provided in the Assessment Summary table is the latest expected. If results are released earlier, then the assessment item(s) will be returned earlier as well.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Week 1: Course Introduction; IS/AIS Concepts; Business Processes	Resources:Gelinas: Chapter 1Parkes: Chapters 1 and 2
2	Week 2: Enterprise Information Systems	Resources:Gelinas: Chapters 2 and 3Parkes: Chapter 6Tutorial Quiz 1 due by 23:00 next Monday
3	Week 3: System Documentation I	Resources:Gelinas: Chapter 4Parkes: Chapter 7Tutorial Quiz 2 due by 23:00 next Monday
4	Week 4: System Documentation II	Resources:Gelinas: Chapter 4Parkes: Chapter 7Tutorial Quiz 3 due by 23:00 next Monday
5	Week 5: Internal Controls I	Resources:Parkes: Chapters 8 and 9Turner: Chapters 4 and 5Tutorial Quiz 4 due by 23:00 next Monday
6	Week 6: Internal Controls II	Resources:Parkes: Chapters 8 and 9Turner: Chapters 4 and 5SAP Exercise due by 23:00 ThursdayTutorial Quiz 5 due by 23:00 next Monday
7	Week 7: Revenue Cycle - Sales to Cash Receipts Processes	Resources:Gelinas: Chapter 10 & 11Parkes: Chapter 10 Tutorial Quiz 6 due by 23:00 next Monday
8	Week 8: Expenditure Cycle - Purchases to Cash Disbursements Processes	Resources:Gelinas: Chapter 12 & 13Parkes: Chapter 11Tutorial Quiz 7 due by 23:00 next Monday
9	Week 9: The General Ledger and Financial Reporting Cycle	Resources:Gelinas: Chapter 16Parkes: Chapter 12Group Assignment due by 17:00 FridayTutorial Quiz 8 due by 23:00 next Monday
10	Week 10: System Development Techniques	Resources:Gelinas: Chapter 17Parkes: Chapter 5Tutorial Quiz 9 due by 23:00 next Wednesday
11	Week 11: Auditing IS, Ethics and Cybercrimes	Resources:Parkes: Chapters 13 and 14Turner: Chapters 3 and 7Tutorial Quiz 10 due by 23:00 next Monday
12	Week 12: Course Revision	Tutorial Quiz 11 due by 23:00 next MondayFinal Examination to be held in the end of the semester examination period

Tutorial Registration

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.

Further details about the structure and teaching activities for this course will be available on the course Canvas site at the start of O-Week. The tutorial delivery mode is in-person and on campus.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
SAP Exercise (Individual - 5%)	5 %	28/08/2025	29/08/2025	2,3,10
Tutorial Participation (Indidvidual - 12% + 8% = 20%)	20 %	*	*	1,2,3,4,5,6,7,8,9,10,11
Group Assignment (25%)	25 %	03/10/2025	27/10/2025	1,2,3,4,5,6,7,9
Final Examination (Individual - 50%)	50 %	*	04/12/2025	1,2,3,4,5,6,7,8,9,10,11

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

Policies

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:

• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Policy and General Information
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure

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.

Participation

Lecture mode of delivery will be in-person, on-campus. Recorded lectures can be viewed through Echo360; and tutorials will be carried out face-to-face. Students are expected to attend all classes and attempt all assessments, in line with 'Code of Practice for Teaching and Learning", clause 2 paragraph (b)

Examination(s)

The end-of-semester examination will be held during the examination period, centrally invigilated, and students are expected to be available for the scheduled examination. More information on the examination structure will be made available on Canvas at least 2 weeks before the examination period. Additional examination details will be made available at https://exams.anu.edu.au/timetable

Assessment Task 1

SAP Exercise (Individual - 5%)

Aim:

The aim of this assessment is to help students obtain understanding on key processes and controls that exist in an accounting information system (using the application of SAP).

Objective:

The objective of this assessment is for students to walk through an ERP system by completing a set of tasks in the SAP application. This exercise will expose students to key business processes in a specific accounting cycle, such as the revenue or expenditure cycle and is expected to take up 4 hours.

Assessment Type:

Individual task (However, students are strongly encouraged to collaborate in groups to simulate a typical team environment in the workplace).

 

Submission:

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

Due Date:

Week 6, Thursday, 28 August 2025 at 23:00 Canberra Time.

Late Submission:

Late submissions will not be accepted for this assessment.

Return of Assessment:

Week 6, Friday, 29 August 2025.

Weight of Assessment:

This assessment contributes 5% to the overall course assessment.

Marking criteria:

The marking criteria will be available on Canvas at least two weeks prior to the due date. The task manual and discussions on SAP will be a central focus during the Week 1 and 2 lectures to guide students on the general expectations for this assessment.

Feedback:

General feedback will be provided in the course announcements section upon the return of the assessment. Students may email the course convener to request individual feedback.

More detailed information about this assessment task will be available on Canvas in Week 2.

Assessment Task 2

Tutorial Participation (Indidvidual - 12% + 8% = 20%)

Aim:

The aim of this task is for students to:

• gain an understanding of the significance and relevance of Accounting Information Systems in facilitating modern business operations and services, and
• promote critical thinking approaches in identifying effective solutions to problems that lie with the current application of Accounting Information Systems.

Objective:

The objective of the assessment task is for students to build a robust understanding of the topics progressively, as the latter topics are built on the previous ones. This task would allow students to have a better overview of the linkages between topics. The tutorial participation will be split into two parts:

Weekly Tutorial Quiz:

Students are expected to do the quiz each week. The best six out of eleven quizzes will count for 12% of the total course grade.

Weekly Tutorial Participation:

Students are expected to prepare for and actively participate in discussions during weekly tutorials. The participation marks accumulated each week will be averaged and contribute 8% to the total course grade.

Assessment Type:

Individual

Submission:

Weekly Tutorial Quiz:

Each quiz has 20-minutes time limit and will be closed automatically once the limit is reached. To attempt the weekly quizzes, students may access them using the quiz links provided on Canvas.

Weekly Tutorial Participation:

Students are expected to be well-prepared and actively participate in case study discussions held during weekly tutorials.

Responsible Use Guidelines of Generative AI at ANU: General Conditions

Students at ANU may choose to use generative AI tools in their coursework, provided the use aligns with the university’s academic integrity principles. When AI is used:

• Acknowledgement/ Disclosure is Mandatory: Students must cite the AI tool and include an appendix explaining how it was used in their work.
• Critical Verification of AI Output: Students are responsible for verifying the accuracy of AI-generated content. AI outputs should not be accepted at face value without critical evaluation.
• Assessment-specific Rules Apply: Course convenors may set specific guidelines for AI use in assessments, which students must follow.
• Privacy Must Be Protected: Only ANU-endorsed tools (e.g., Copilot Enterprise) should be used to ensure data security. Personal or sensitive information should not be entered into non-approved tools.
• Academic Integrity Is Essential: Misrepresenting AI-generated content as original work without proper acknowledgment is considered a breach of academic integrity. Students may be asked to explain their work to demonstrate understanding.

For more FAQs regarding AI use for written coursework, please check out: ANU Guidelines on AI Use.

Due Date:

Weekly Tutorial Quiz:

Every following Monday at 23:00 Canberra Time each week (The due date will be extended to Wednesday if it falls on or is affected by a public holiday).

Weekly Tutorial Participation:

Student participation will be evaluated by the facilitator each week and summarised at the end of each tutorial session.

Late Submission:

Weekly Tutorial Quiz and Participation:

Non-applicable. For EAP-eligible students, a make-up assessment will be offered if their circumstances affect their ability to attend tutorials consistently.

Return of Assessment:

Weekly Tutorial Quiz:

At the end of the period each week, once the quiz closes every following Monday at 23:00 Canberra Time (The return date will be extended to Wednesday if it falls on or is affected by a public holiday).

Weekly Tutorial Participation

Partial marks will be released in Week 7, on 15 September 2025. Final marks will be released on Monday, 27 October 2025.

Weight of Assessment:

This assessment contributes 20% (12% + 8%) to the course's overall assessments.

Weekly Tutorial Quiz: 12%

Weekly Tutorial Participation: 8%

Marking criteria:

The marking criteria or assessment rubric will be made available on Canvas at least two weeks prior to the first due date. These tasks will be discussed during the Week 1 introduction to clarify expectations related to the assessment.

Feedback:

Weekly Tutorial Quiz: Students will receive immediate feedback upon finalisation of each weekly quiz period.

Weekly Tutorial Participation: Partial marks will be released in Week 7, on 15 September 2025. Final marks will be released in Week 13, on Monday, 27 October 2025.

More detailed information about this assessment task will be available on Canvas in Week 1.

Assessment Task 3

Group Assignment (25%)

Aim:

The aim of the assignment is to familiarise students with key business processes that underpin organisations and the role and operation of information systems in supporting these business processes. Flowing out of this assessment is the opportunity to re-engineer business processes and improve business decision-making, and create competitive advantages for the organisation.

Objectives:

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

(i) Systems Documentation (to draw diagrams and flowcharts of a system based on process narration),

(ii) Internal Controls Assessment (to assess based on narration, identify these weaknesses from a flowchart and explain using templates provided), and

(iii) Business Process Re-design (to assess the problems with current business processes in a specific transaction cycle and make recommendations for adequate controls).

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 quality. 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.

Assessment Type:

Group task.

Requirements:

Students should form groups of five (5) to six (6) members. Assignment marks will not be adjusted based on group size. Groups with fewer than five or more than six members are not permitted. A link to sign up for groups will be available on Canvas by Week 3.

Students should attempt all tasks.

Students must report using the Word document template provided on Canvas, insert answers within the limit of space provided, and not change any formatting of the template, such as the font, text spacing and 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 engage and leverage each other's expertise and strengths, as the questions are interrelated. We suggest appointing a team coordinator to allocate responsibilities and monitor group progress effectively. A table is included in the Group Assessment Cover Sheet provided in the template to record the group members' task allocation.

Submission:

Students must submit a soft copy (PDF) via the link on Canvas. Only one submission per group is required.

The time stamp of the online submission will be considered the official submission time. Only documents submitted online will be accepted as official. Submissions will not be marked if the Group Assessment Cover Sheet, provided in the template, is not completed. Each group member must review the task allocation listed on the cover sheet and provide their signature. Please refer to Canvas for more details.

Responsible Use Guidelines of Generative AI at ANU: General Conditions

Students at ANU may choose to use generative AI tools in their coursework, provided the use aligns with the university’s academic integrity principles. When AI is used:

• Acknowledgement/ Disclosure is Mandatory: Students must cite the AI tool and include an appendix explaining how it was used in their work.
• Critical Verification of AI Output Required: Students are responsible for verifying the accuracy of AI-generated content. AI outputs should not be accepted at face value without critical evaluation.
• Assessment-specific Rules Apply: Course convenors may set specific guidelines for AI use in assessments, which students must follow.
• Privacy Must Be Protected: Only ANU-endorsed tools (e.g., Copilot Enterprise) should be used to ensure data security. Personal or sensitive information should not be entered into non-approved tools.
• Academic Integrity Is Essential: Misrepresenting AI-generated content as original work without proper acknowledgment is considered a breach of academic integrity. Students may be asked to explain their work to demonstrate understanding.

For more FAQs regarding AI use for written coursework, please check out: ANU Guidelines on AI Use

Due Date:

Week 9, Friday, 3 October 2025 at 17:00 Canberra Time.

Late Submission:

Late submission is by Week 11, Friday, 17 Oct 2025 at 17:00 Canberra Time.

For late submission, students will incur a penalty of 5% per working day and will only be accepted within 10 working days after the due date. Students to expect a delay in the return of the feedback associated with the late submission.

Return of Assessment:

Week 13, Monday, 27 October 2025.

Weight of Assessment:

There are three parts to the assessment, and the total marks obtained 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 provided on Canvas at least two weeks prior to the due date. When a page limit applies, any excess of the page limit will not be marked. Discussions will also be provided from time to time from Week 1 to guide you on expectations relating to this assessment.

Feedback:

General feedback will be provided in the course announcements section upon the return of the assessment. Students may email the course convener to request individual feedback.

Group Conflicts:

When this issue is raised by one or more members of the group, the task allocation percentage will be used based on the course convener's discretion to determine each student's contribution, thus their individual mark. Non-participating group members will receive zero marks.

More information on this assessment task and group formation will be made available on Canvas in Week 4.

Assessment Task 4

Final Examination (Individual - 50%)

The final examination forms part of the assessment requirements for this course. It will be held during the ANU formal end-of-semester examination period. More information on the examination structure will be made available on Canvas at least 2 weeks before the examination period. The ANU Examinations Office will communicate the examination details to students directly.

• Examination Structure: Multiple sections which include multiple choice questions, short essay, systems documentations and flowcharting and internal control assessment.
• Examination Duration: 180 minutes (3 hours)
• Reading time: 15 minutes
• Examination Conditions: In-person, on-campus examination (a one-page note, written or typed, on both sides, is permissible)
• Exemption: Applicable for students who face extenuating circumstances that permit a Deferred Examination at a later date.
• Weight of Assessment: This assessment contributes 50% to the overall course assessment.
• Assessment Type: Individual

Further details about the examination see: Examination Timetable and what to expect on the examination, see Examination Conduct.

Return of Assessment:

Results will be published with the release of the final results.

More detailed information on this assessment task will be made available on Canvas in Week 10.

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.

Requests for Assessment Adjustment (Assessment Extension and Extenuating Circumstances Application) should be submitted via ANUHub.

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 within 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).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Access and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students