ACCT2000 Business Processes and Internal Controls Trimester 2A 2024Prolog

Java Python ACCT2000 Business Processes and Internal Controls

Trimester 2A, 2024

Unit study package code:            ACCT2000

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.

Lecture: 1 x 1.5 Hours Weekly  Tutorial: 1 x 1.5 Hours Weekly

This unit does not have a fieldwork component.

Credit Value:                                  25.0

Pre-requisite units:                          ACCT2013 (v.0) Accounting - The Fundamentals of Business or any previous

version

OR

10987 (v.0) Accounting 100 or any previous version

OR

ACCT1002 (v.0) Financial Decision Making or any previous version

OR

ACCT1000 (v.0) Accounting - The Language of Business or any previous version

Acknowledgement of Country

We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and present. The Centre for Aboriginal Studies aspires to contribute to positive social change for Indigenous

Australians through higher education and research.

Coronavirus (COVID-19) Update

Curtin University is committed to supporting all our students and staff whether they are on campus, working remotely or overseas. Your health, safety and wellbeing are our priority and the continuing COVID-19 pandemic may require changes to the unit schedule, learning activities, delivery modes and assessment to provide flexible and safe options to our community. Curtin will endeavour to keep changes and disruptions to a minimum at all times. For current advice and further information visit https://www.curtin.edu.au/novel-coronavirus/.

Syllabus

Exploration of typical accounting information systems application such as sales, billing, inventory and general ledger. How these subsystems interface with one another, and the principle inputs, processes, files, outputs and controls associated with them. Major themes throughout the course include: objectives and procedures of internal control, typical business documents and reports, and system documentation - use of data flow diagrams, flowcharts and other documentation techniques.

Introduction

Welcome to ACCT2000 Business Processes and Internal Controls, 

Students will explore typical accounting information systems such as sales, billing, inventory and general ledger, and the interaction between subsystems. Major themes throughout the course include: objectives and procedures of internal control systems, typical business documents and reports, and system documentation. Students will also gain practical experience in designing and documenting databases and other systems. This will assist students in applying the theory learnt in the unit to practical situations.

You have enrolled in the internal availability for this unit. All students enrolled in the internal availability use the specific unit Blackboard site for all their resources.

Unit Learning Outcomes

All graduates of Curtin University achieve a set of six Graduate Capabilities during their course of study. These

inform an employer that, through your studies, you have acquired discipline knowledge and a range of other skills and capabilities which employers would value in a professional setting. Each unit in your course addresses the

Graduate Capabilities 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 notify you of 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 knowledge 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 you will have achieved all of Curtin's Graduate Capabilities through the assurance of learning processes in each unit.

On successful completion of this unit students can:		Graduate Capabilities addressed
1	Understand accounting information system concepts and threats
2	Design, document, implement and manage business processes and systems
3	Analyse the effectiveness of internal controls
4	Identify and communicate relevant information to inform business functions and decision making

Learning Activities

Duration of lectures will be up to 1.5 hours each week and will cover the theory and concepts aspects of the unit. Copies of the lecture overheads are available from the unit blackboard website. Additional material may be made available in the lecture

session that is not released through blackboard.

Duration of tutorials will also be up to 1.5 hours each week. They will discuss and apply the theory and concepts from the

lectures to practical problems and case studies. The tutorial material will form the basis for questions in the mid-semester test and end of semester exam. Students will gain the best learning experience if they prepare the set tutorial questions (see the

Program Calendar on the last page of Unit Outline) in advance of the tutorials. Questions in addition to those on blackboard will be made available in the tutorials. 

Assessment

Assessment policy exemptions

l There are no exemptions to the assessment policy

Assessment schedule

	Task	Value %	Date Due	Unit Learning Outcome(s) Assessed	Late Assessments Accepted?*	Assessment Extensions Considered?*
1	Online Quizzes	10%	Week: Week 4 (quiz  1),Week 9 (Quiz 2) & Week 12 (Quiz 3) Day: Thursdays Time: 6:00pm to 6:45pm (Local time)	1,2,3,4	Yes	Yes
2	Project Report and Presentation	50%	Week: Week 5 (Stage 1 10%) and Week 10 (Stage 2  40%) Day: Fridays Time: 5pm (Local time)	1,23,4	Yes	Yes
3	Restricted Book Exam with 10 pages&n ACCT2000 Business Processes and Internal Controls Trimester 2A, 2024Prolog bsp;of notes allowed	40%	Week: Exam Week Day: TBA Time: TBA	1,2,3,4	No	Yes

*Please refer to the Late Assessment and the Assessment Extension sections below for specific details and conditions.

Detailed information on assessment tasks

1.   You MUST complete quiz 2 on the scheduled date (please refer to the Program Calendar section at

the end of this unit outline. Please note the week number could be different from other Curtin

provided calendars or other Curtin unit outlines).  Failure to complete quiz 2 shall result in a F-IN (failed incomplete) grade awarded at the end of the semester. Completion of quiz 1 and quiz 3 is optional. Your    final quiz marks (up to 10%) will be the best marks taken from the quiz(zes) you have completed.

ALL three (non-IRIS) ONLINE quizzes are scheduled in week 4, week 9 and week 12.  On THURSDAY in week 4, week 9 and week 12, the quiz consisting of 20 MCQs will be made available in BB via the Assessment tab from

6:00pm to 6:45pm (local time). You have only 30 minutes to complete each quiz.

The following are topics to be examined in each quizzes:

l Quiz 1: Topics 1, 2 and 3.

l Topic 1 - AIS Overview (5 questions) and Topic 1 - Business processes (5 questions);

l Topic 2 - Topic 2 - Systems Documentation (5 questions); and

l Topic 3 - Relational Databases (5 questions).

l Quiz 2: Topics 4, 5, 6, 7 and 8.

l Topic 4 and 5A Data Analytics (4 questions);

l Topic 5B - Fraud & Comp. Fraud-modified (4 questions);

l Topic 6 - IT risks & controls - Final MCQ (4 questions);

l Topic 7 - IS Controls - Final MCQ (4 questions); and

l Topic 8 - E-business risks - Final MCQ (4 questions).

l Quiz 3: Topics 9, 10 and 11.

l Topic 9 - Auditing IS - Final MCQ (5 questions);

l Topic 10 - Emerging Technology - Final MCQ (5 questions);

l Topic 10a SDLC (5 questions); and

l Topic 11 - Rev. &  Expend. Cycles - Final MCQ and Topic 11a - Rev. & Expend. Cycles - Final  

MCQ (5 questions).

Student feedback: Students can discuss their marks with the Unit Coordinator during consultation hours.

2.   The Case Study Report and Presentation is to be completed individually and consists of stage 1 and stage

2 worth 10% and 40% respectively. Stage 2 is a continuation of stage 1. Zero marks will be awarded for stage 2 if stage 1 is not submitted. Failure to submit both stages shall result in a F-IN grade.

The Case Study Report and Presentation topic is available in BB from week one. Details on how to complete both stages are also available in BB. The following are materials or document files that provide the details:

1.    Stage 1:

l ACCT2000 Assignment Stage 1.docx;

l Acct2000 Assignment Rubric Stage 1.docx; and

l Assignment Cover Sheet Stage 1.docx. 2.Stage 2:

l ACCT2000 Assignment Stage 2.docx;

l Acct2000 Assignment Rubric Stage 2.docx;

l Assignment Cover Sheet Stage 2.docx; and

l ACCT2000 - How to Upload Video Assignment.pdf.

Please read the above materials/document files carefully to get maximum marks. Otherwise, you could risk losing marks for non-compliance.

Several instructional videos and other resources to help you in designing and developing your video presentation are also available in Blackboard.

The work you submit must be your own. Any plagiarism from other students’ work or un-referenced

materials may result in an automatic zero score for the submission. Significant penalties are imposed where assignments are found to be plagiarised. The University policy on plagiarism and academic misconduct can be found on this webpage: http://student.curtin.edu.au/administration/responsibilities.cfm.

Student feedback: Students will be provided feedback by their tutors via BB. Students can also discuss their marks with the Unit Coordinator should there be any disagreement.

3.   The final exam is worth 40% and course materials covered in ALL lectures (topics) 1 to 11, and tutorials

1 to 12 inclusive is examinable. Further details about the final exam will be made available in lecture 12, BB announcements and/or emails.

The final exam is a 'face to face' ie paper exam, but if restrictions or lockdowns are imposed (for example, Covid related), then the exam may change to an online assessment using IRIS (Intelligent Remote

Invigilation System). Please refer to Information and Communications Technology (ICT) Expectations section below for information.

Specific information about assessment extensions and penalties for this unit is published on the Blackboard site. Details of the date, time and venue of the final exam will be made available through your local campus administration.

Student feedback: More details will be available in due course via lecture, BB announcements and emails on how students can view their final exam papers.

Pass requirements

Assessment Marking

Students should allow at least a 2-week turnaround for the marking of assessments.

To pass this unit you must:

1. receive an overall grade of 5 or above, and a mark greater than or equal to 50; AND

2. complete all assessments.

Assessment Moderation

Fair assessment through moderation

Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning

outcomes, and that students work is evaluated consistently by assessors. Minimum standards for the moderation of assessments are described in the Assessment and Student Progression Manual, available from

policies.curtin.edu.au/findapolicy/

Pre-marking moderation

l Unit Coordinator organises meeting with Tutors from all study locations to consider and develop marking  criteria. Feedback practices are discussed to seek consistency and fairness in the nature and extent of how feedback can be provided to all students. Model answers are prepared and considered in the consensus   marking meeting.

Meetings may be held face-to-face, online, or through another medium (eg. Teleconference).

When only one staff member is involved in the teaching and delivery of the unit, the same deliberation is practiced and conducted with the Co-Assessor of the Unit.

l Requirements of the Assessment task, and marking and feedback practices are explained to students.

Where a marking rubric is provided, the document is shared with all students prior to the assessment task being undertaken.

l Students may be involved in providing feedback to peers on an assessment task using the marking guide/rubric prior to the final submission for summative marking.

Intra-marking / Post-marking moderation

l A marking guide/rubric is used to minimise variation across the marking team. This also allows the individual marker to maintain consistency when marking multiple assessments.

l A sample of marked papers needs to be reviewed by the marker or Co-Assessor for consistency.

l Unit Coordinator organises a marking team to discuss marking analytics. Marking inconsistencies are identified if present and where anomalies are detected, the assessments are re-assessed.

l Unit Coordinator advises students of the moderation processes undertaken to ensure fairness. Students

are invited to review their papers and if any inconsistencies are apparent, they are able to discuss with the Unit Coordinator.

Late assessment

Where the submission of a late assessment is permitted, late penalties will be consistently applied in this unit.

Where a late assessment is permitted for an assessment item or the entirety of the unit (refer to the Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1.    For assessment items submitted within the first 24 hours after the due date/time, students will be penalised by a deduction of 5% of the total marks allocated for the assessment task;

2.    For each additional 24 hour period commenced an additional penalty of 10% of the total marks allocated for the assessment item will be deducted; and

3.   Assessment items submitted more than 168 hours late (7 calendar days) will receive a mark of zero.

Where late assessment is NOT permitted for an assessment item or the entirety of the unit (refer to the

Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1.   All assessment items submitted after the due date/time will receive a mark of zero