Availabilities:

Location Domestic International
China - TUST N/A Session 2,  3
Gold Coast N/A Session 1
Lismore N/A Session 1
Melbourne N/A Session 1
Online Session 1,  3 Session 1
Papua New Guinea - IBSU Enga Session 1 Session 1
Papua New Guinea - IBSU Port Moresby Session 1 Session 1
Sydney N/A Session 1

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

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.

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

  • 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.

  • 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 texts may change in future teaching periods.