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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

Part One - System fundamentals:

Chapter 1 - System fundamentals

Part Two - Systems characteristics and considerations:

Chapter 2 - Business processes

Chapter 3 - Database concepts I

Chapter 5 - XBRL reporting

Chapter 6 - Systems documentation

Chapter 7 - Internal controls I

Chapter 8 - Internal controls II

Part Three - Systems in action

Chapter 9 - Transaction cycle - The revenue cycle

Chapter 10 - Transaction cycle - The expenditure cycle

Chapter 11 - Transaction cycle - The production cycle

Chapter 12 - Transaction cycle - The HR management and payroll cycle

Chapter 13 - Transaction cycle - The general ledger and financial reporting cycle

Part Four - Systems issues:

Chapter 14 - Systems development

Chapter 15 - Auditing and governance of accounting information systems

Chapter 16 - Ethics and cybercrime

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

  • Considine, B, Parkes, A, Oleses, K, Blount, Y & Speer, D,, 2012, Accounting Information Systems – understanding business processes, 4th edn, Wiley & Sons, Milton, QLD. ISBN: 978-0-7303-0247-6.
Prescribed texts may change in future teaching periods.