22575 Accounting Processes and Applications
Warning: The information on this page is indicative. The subject outline for a
particular session, location and mode of offering is the authoritative source
of all information about the subject for that offering. Required texts, recommended texts and references in particular are likely to change. Students will be provided with a subject outline once they enrol in the subject.
Subject handbook information prior to 2025 is available in the Archives.
Credit points: 6 cp
Subject level:
Undergraduate
Result type: Grade and marksRequisite(s): 22207 Accounting for Business Decisions B OR 22208 Accounting, Business and Society
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.
Description
This accounting information systems subject introduces students to accounting with enterprise systems (ES) and provides an integrated view on accounting, business processes and information management. Business process automation and control features of ES are discussed and demonstrated using a live top-tier ES. Students also participate in interactive learning exercises and cases on this ES providing valuable real-world experience.
Subject learning objectives (SLOs)
| 1. | Analyse the characteristics of core business processes, including objectives, risks and integration requirements |
|---|---|
| 2. | Appraise the role of integrated enterprise systems in business process management, in the management of financial and non-financial information, and in financial reporting |
| 3. | Discuss the roles and activities of accounting in the context of business processes, management reporting and statutory reporting |
| 4. | Demonstrate the skills required by accountants working in integrated systems environments |
Contribution to the development of graduate attributes
This subject provides an integrated view on accounting, business processes and information management and provides students with grounding in the current role and activities of accountants and emphasises the practical challenges graduates faced in accounting departments. The subject contributes to all five graduate attributes of the Bachelor of Business, with particular emphasis on critical analysis of applied business concepts (GA 1), the development of interpersonal skills through teamwork (GA 3) and the development of knowledge, technical competencies and values to operate effectively in integrated systems environments (GA 5).
Teaching and learning strategies
The subject has three learning components: (1) preparation and review (outside class), (2) a lecture (3) and tutorial with integrated feedback.
- Preparation and review (outside class), students are required to (a) review the content of the previous class and attempt end of chapter exercises in the textbook; (b) prepare for the next class by reading the relevant sections in the textbook, and watching tailor-made videos which guide them through the SAP-based demonstration exercises in those textbook sections; and (c) work on a collaborative case study project in order to apply their knowledge in a problem-oriented environment and to increase their teamwork and communication skills (see section ‘assessment’).
- Lecture (in class): The lecture covers the conceptual aspects of each topic. Students are expected to engage in discussions facilitated by the instructor, ask questions, etc. These discussions will enable students to evaluate their level of understanding and direct their self-study activities accordingly. In addition, the instructor uses the SAP ERP system to demonstrate how accounting and information systems concepts are applied in real-world systems.
- Tutorial with integrated feedback (in class): The tutorial component covers the practical (including SAP ERP hands-on) aspects of each topic in various ways:
- Collaborative student work on mini-cases of accounting information processing challenges in ERP systems (groups of 2);
- Instructor guided processing of textbook demonstration transactions in the SAP ERP system by students.
- Instructor gives feedback to students on the quality of their outside class hands-on activities to provide them with direction on their self-directed study;
- Collaborative opportunities in class for students to exchange mutual feedback and develop a peer support network.
Content (topics)
- Accounting cycles, business processes and integrated enterprise systems
- Managing, controlling and accounting using integrated business information systems, for:
- business processes with customers;
- business processes with suppliers;
- asset life-cycles;
- General ledger accounting and financial closing
- Statutory reporting and contemporary reporting technologies
-
Business process integration across logistics and accounting
Assessment
Assessment task 1: Online assessment (Individual)*
| Objective(s): | This addresses subject learning objective(s): 2, 3 and 4 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Weight: | 25% | ||||||||||||||||
| Length: | 20-30 minutes | ||||||||||||||||
| Criteria: | *Note: Late submission of the assessment task will not be marked and awarded a mark of zero. Students who do not attend one half of the total number of faculty based quizzes will have the weighting of that assessment added to the final examination conditional on the students submitting, receiving approval and complying with the requirements of special consideration in accordance with the UTS rules. If the composite mark for the final exam totals more than 50 percent and the student is in the final subject of their degree, the UTS rules on borderline result (range of 45-49) shall apply whereby students will be allowed to undertake a supplementary final examination. Where a student completes and passes a supplementary examination, the maximum mark awarded for the subject will be 50 Pass. | ||||||||||||||||
| Criteria linkages: |
SLOs: subject learning objectives CILOs: course intended learning outcomes |
Assessment task 2: Project/Assignment (Group)
| Objective(s): | This addresses subject learning objective(s): 1, 3 and 4 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Weight: | 25% | ||||||||||||||||
| Length: | Final Report: 1,000 - 1,500 words | ||||||||||||||||
| Criteria linkages: |
SLOs: subject learning objectives CILOs: course intended learning outcomes |
Assessment task 3: Final exam (individual)
| Objective(s): | This addresses subject learning objective(s): 1, 2, 3 and 4 | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Weight: | 50% | ||||||||||||||||||||
| Length: | 2 hours, no reading time | ||||||||||||||||||||
| Criteria linkages: |
SLOs: subject learning objectives CILOs: course intended learning outcomes |
Minimum requirements
Students must achieve at least 50% of the subject’s total marks.
Required texts
- Wieder, B. (2018): Accounting with SAP ERP, Sydney, 4th Edition (available at CANVAS).
- Lecture Notes (slides and supplementary materials) for 22575 (at CANVAS).
- Faculty of Business (current version), Guide to Writing Assignments, Faculty of Business, University of Technology, Sydney (available online).
Recommended texts
There are no further readings required for this subject. However, students may look for additional resources to either dig deeper in an area of interest, or to clarify topics they did not fully understand by consulting the required resources. The UTS-Library has acquired a substantial number of SAP-books (including the indicative "references" above), which can be queried through the Library Catalogue using keyword SAP. Those books offered in the SAP knowledge shop also tend to undergo reasonable quality control: http://www.sap-press.com
References
Arif, N. (2008), SAP ERP financials configuration and design, Bonn, Galileo Press.
Burns, D. (2018), Financial Accounting in SAP ERP, 2nd Ed., Rheinwerk Publishing, Quincy, US.
Forsthuber, H. (2010), SAP ERP Financials User Guide, Bonn, Galileo Press.
Gelinas, U.J., Dull, R.B., Wheeler, P. (2018), Accounting Information Systems, 11th ed., Mason, Cengage Learning.
Jones, Peter (2009), Configuring SAP ERP financial and controlling, Indianapolis, Wiley.
Patel, M. (2010), Maximising SAP ERP Accounts Receivable, Bonn, Galileo Press.
Patel, M. (2012), Discover SAP ERP Financials, 2nd Ed., Bonn, Galileo Press.
SAP (2009), SAP ERP financial accounting: the complete resource, SAP Press.
Schulz, O. (2017), Using SAP: An Introduction for Beginners and Business Users, 3rd Ed., Rheinwerk Publishing, Quincy, US.
Sopracolle, V. (2010), Quick Reference Guide: Financial Accounting with SAP, Bonn, Galileo Press.
Ullmann, M. (2009), Maximising SAP ERP Accounts Payable, Bonn, Galileo Press.
Veeriah, N. (2015), Configuring Financial Accounting in SAP, 2nd Ed., Rheinwerk Publishing, Quincy, US.
Other resources
Online Resources:
A) 'Welcome' Page Content and Links in CANVAS
B) Other Course Information etc. in CANVAS, including free SAP training course at http://open.sap.com/courses (optional)
C) Videos/Screencasts in CANVAS(most linked to YouTube Channel). (optional)
Specific University Resources:
MAIN TEACHING LABS (CB08.02.01)
The main teaching lab in the new Dr Chau Chak Wing building has been designed for teaching hands-on subjects such as 22575 Accounting Processes and Application. It is located on the ground floor (Level 2) of Building 8. Special lab rules apply which are displayed inside the lab apply. Failure to comply with those rules might result in the application of the procedures lined out in the Acceptable Use of IT - Policy and other UTS-Policies related to the use of UTS equipment.
Note that the use of mobile phones and non-UTS websites in class is unacceptable!
Other ITD-labs:
Many general-purpose ITD-labs at UTS can be accessed 24 hours a day (unless otherwise indicated) and the SAP GUI (see below) is installed in all of these labs.
SAP Frontend Server (SAP GUI):
Students are provided with the relevant release of the SAP Frontend-Server (SAP GUI) software for Windows and for Mac, which allows them to access the UTS SAP systems from home for practicing purposes and in order to complete their case study assignments. It is important to note that international copyright law protects the SAP GUI, and copyright belongs to SAP SE.
Please note that:
- This software is to be used by UTS students only.
- The use of this software is restricted to accessing UTS SAP Systems (no others).
- The installation file is available at CANVAS.
- Information on how to install the SAP GUI for Windows or Mac is provided in CANVAS.
SAP Systems at UTS:
SAP systems are integrated systems differing in many ways from other educational software applications installed at UTS. The most important difference is at the same time the most important aspect of this subject: Integration. SAP solutions are one-database real-time systems, shared by all users of an organisation and shared by all students of a subject.There are, of course, restrictions in place with regards to authorisation, but UTS-students will in general enjoy high degrees of freedom in terms of systems authorisation. The reason for this is that comprehensive authorisation enables students to study integration aspects across modules and gives them the opportunity to really understand the system. One of the consequences is that students have to use the systems with a high level of responsibility and care, and they have to strictly adhere to the rules outlined in this Guide and elsewhere (incl. announcements made by the lecturer in class or through CANVAS).
The SAP systems installed at the UTS Business School are very valuable and very costly resources provided to students. Any action taken by a student aiming at reducing the value of the resources will be sanctioned under UTS rules or even State and Commonwealth Rules. Misuse of University equipment includes — but is not limited to — the following:
- Logon to the SAP-systems outside scheduled teaching and training times.
- Logon to any SAP-system using more than one user name.
- Logon to any SAP-system using the user name of another student.
- Disclosing the individual logon and password to other people.
- Not disclosing the individual logon ('user') to the lecturer or co-ordinator.
- Using any SAP-system for purposes other than prescribed by the course materials.
- Deliberately deleting or modifying data of other users.
- Deliberately modifying data in the system with the objective that the system does not work properly any more.
EMERGENCY PROCEDURE IN CASE OF TECHNICAL PROBLEMS WITH SAP ERP
In the case of technical problems with the system, i.e. if the system is down, students are asked to contact UTS service desk: http://service-connect.uts.edu.au and SAP_BUS@uts.edu.au. The Enterprise Systems team at UTS will try to solve technical problems within a short period of time.
These procedures refer to SAP-system downtimes ONLY. Please do not contact UTS if you are experiencing problems with your home PC or local ISP (and network-connection).