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Unit Summary
Unit type
PG Coursework Unit
Credit points
12
AQF level
Level of learning
Intermediate
Former School/College
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 - Systems development
Chapter 6 - Technology concepts
Chapter 7 - Systems mapping and documentation
Chapter 8 - Internal controls I
Chapter 9 - Internal controls II
Part Three - Systems in action
Chapter 10 - Transaction cycle - The revenue cycle
Chapter 11 - Transaction cycle - The expenditure cycle
Chapter 12 - Transaction cycle - The general ledger and financial reporting cycle
Part Four - Systems issues:
Chapter 13 - Auditing and governance of accounting information systems
Chapter 14 - 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.
| 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:
-
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:
-
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:
-
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:
-
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
- Parkes, A, Considine, B, Olesen, K & Blount, Y, 2016, Accounting Information Systems, 5th edn, John Wiley & Sons Australia Ltd, Milton, Queensland. ISBN: 9 780730 336495.