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

Unit Summary

Unit type

UG Coursework Unit

Credit points

12

AQF level

7

Level of learning

Intermediate

Pre-requisites

ACC00151 - Financial Accounting AND 36 credit points in any SCU units

Anti-requisites

ACC00120 (V2) Accounting Information Systems

Unit aim

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

Learning outcomes

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.

GA1: , GA2: , GA3: , GA4: , GA5: , GA6: , GA7:
On completion of this unit, students should be able to: 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 texts

  • Romney, MB & Steinbart, PJ, 2012, Accounting Information Systems, 12th edn, Pearson Education Inc, New Jersey. ISBN: 978-0-273-75437-4.

  • Romney, MB & Steinbart, PJ, 2012, Accounting Information Systems, 12th edn, Pearson Education Inc, New Jersey. ISBN: 978-0-273-75437-4.
Prescribed texts may change in future teaching periods.