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Unit of Study ACC00718 - Accounting Information Systems and Processes (2017)

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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: , GA2: , GA3: , GA4: , GA5: , GA6: , GA7:
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 learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.