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Unit Summary
Unit type
UG Coursework Unit
Credit points
12
AQF level
Level of learning
Intermediate
Former School/College
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
Part One - System fundamentals:
System fundamentals
Part Two - Systems characteristics and considerations:
Business processes
Database concepts I
Systems documentation
Internal controls I
Internal controls II
Part Three - Systems in action
Transaction cycle - The revenue cycle
Transaction cycle - The expenditure cycle
Transaction cycle - The production cycle
Transaction cycle - The HR management and payroll cycle
Transaction cycle - The general ledger and financial reporting cycle
Part Four - Systems issues:
Systems development
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.
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:
-
define what an accounting information system is, and describe the basic functions it performs
- GA4:
- GA5:
-
identify and explain the concepts of sound internal control surrounding input, processing and output controls, audit trails, data integrity, security and backups
- GA1:
- GA3:
-
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:
-
identify and explain the stages of development, implementation and maintenance of an AIS.
- GA2:
- GA4:
Prescribed texts
- Brett Considine, Alison Parkes, Karin Olesen, Yvette Blount and Derek Speer, 2012, Accounting Information Systems - understanding business processes, 4th edn, John Wiley & Sons, Milton, QLD, Australia. ISBN: 978-0-7303-0247-6.
- Brett Considine, Alison Parkes, Karin Olesen, Yvette Blount and Derek Speer, 2012, Accounting Information Systems - understanding business processes, 4th edn, John Wiley & Sons, Milton, QLD, Australia. ISBN: 978-0-7303-0247-6.
- Prescribed text information is not currently available.