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Unit of Study ACC00153 - Business Information Systems (2014)

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Unit Snapshot

  • Enrolment information

    International onshore students only are advised to enrol in this internal offering

Unit description

Designed to prepare the student for a career in business, this unit examines information systems technology and concepts and provides an introduction to the design and development process of business application software.

Unit content

Module 1: Conceptual foundations of accounting information systems
Topic 1: Accounting information systems and transaction processing
Topic 2: Systems documentation techniques
Topic 3: Relational databases

Module 2: Control and audit of accounting information systems
Topic 4: Computer fraud, computer fraud and abuse techniques, and control and accounting information systems
Topic 5: Accounting information systems controls for systems reliability parts 1, 2 and 3, and auditing computer-based information systems

Module 3: Accounting information systems applications
Topic 6: The revenue cycle: sales to cash collections
Topic 7: The expenditure cycle: purchasing to cash disbursements
Topic 8: The production cycle, human resources management and payroll cycle and the general ledger and reporting system

Module 4: The systems development process
Topic 9: Introduction to systems development; Systems analysis
Topic 10: Accounting information systems development strategies
Topic 11: Systems design, implementation and operation

Availabilities

Location Domestic International
China - TUST N/A Session 3
Gold Coast N/A Session 1
Hong Kong N/A Session 1
Lismore N/A Session 1
Online Session 1 Session 1
Papua New Guinea - IBSU Port Moresby Session 1,  3 Session 1,  3

Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 define what an accounting information system is, and describe the basic functions it performs
2 identify and explain the concepts of sound internal control surrounding input, processing and output controls, audit trails, data integrity, security and backups
3 identify and explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems
4 identify and explain the stages of development, implementation and maintenance of an AIS.

On completion of this unit, students should be able to:

  1. define what an accounting information system is, and describe the basic functions it performs
    • GA4:
    • GA5:
  2. identify and explain the concepts of sound internal control surrounding input, processing and output controls, audit trails, data integrity, security and backups
    • GA1:
    • GA3:
  3. identify and explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems
    • GA1:
    • GA5:
  4. identify and explain the stages of development, implementation and maintenance of an AIS.
    • GA2:
    • GA4:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.