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Unit Summary

Unit type

PG Coursework Unit

Credit points

12

AQF level

9

Level of learning

Intermediate

Unit aim

Designed to prepare the student for a career in business, this unit focuses on the relationships between business processes, information flows and information technology and how these interact and communicate with an organisation's management. It also explores the governance, control and security issues in the business processes and within the information system.

Unit content

Module 1: Conceptual foundations of Accounting Information Systems
Topic 1: Accounting information systems and business processes Overview of business processes
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 Control and accounting information systems
Topic 5: Accounting information controls for systems reliability
      Part 1: Information security Accounting information controls for systems reliability
      Part 2: Confidentiality and privacy Accounting information controls for systems reliability
      Part 3: Processing integrity and availability 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 The human resources management and payroll cycle The general ledger and reporting system
Topic 9: The REA data model The database design model Implementing an REA data model in a relational database Special topics in REA modelling
 
Module 4: The systems development process
Topic 10: Introduction to systems development and systems analysis
Topic 11: AIS development strategies
Topic 12: 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 recognise and explain the threats to effective and efficient performance of those processes and the applicable control procedures for dealing with those threats, and the key decisions that need to be made and the information needed to support those decisions
5 identify and explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems.

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:
  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. recognise and explain the threats to effective and efficient performance of those processes and the applicable control procedures for dealing with those threats, and the key decisions that need to be made and the information needed to support those decisions
    • GA5:
  5. identify and explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems.
    • GA2:
    • GA4:

Prescribed texts

  • Romney, MB & Steinbart, PJ, 2015, Accounting Information Systems – Global Edition, 13th edn, Pearson Education Limited, Essex, England. ISBN: 978-1-292-06052-1.
Prescribed texts may change in future teaching periods.