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Gold Coast
Term4
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Unit Summary

Unit type

UG Coursework Unit

Credit points

12

Unit aim

Designed to prepare the student for a career in accounting and business, this unit examines the role, design, implementation and governance of accounting information systems for efficient and effective business management. It draws on business process concepts and system development techniques and explores issues related to system governance, control and security.

 

Unit content

  1. System fundamentals and business processes
  2. Database concepts and systems development
  3. Technology concepts and systems mapping and documentation
  4. Internal controls
  5. Transaction cycles
  6. Systems auditing, governance and ethics

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:
1 recognise fundamental concepts and techniques related to accounting information systems, business processes, databases, systems development, technology and systems mapping and documentation
2 identify and explain the concepts of sound internal control
3 evaluate systems related to the major business transaction cycles. Explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems
4 discuss auditing, governance and ethics issues related to accounting and business information systems.

On completion of this unit, students should be able to:

  1. recognise fundamental concepts and techniques related to accounting information systems, business processes, databases, systems development, technology and systems mapping and documentation
  2. identify and explain the concepts of sound internal control
  3. evaluate systems related to the major business transaction cycles. Explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems
  4. discuss auditing, governance and ethics issues related to accounting and business information systems.

Prescribed texts

  • Parkes, A, Considine, B, Olesen, K & Blount, Y, 2018, Accounting Information Systems, 5th edn, John Wiley & Sons , Milton, QLD. ISBN: 9780730369134 (Print version); 9780730325048 (E-Text).
Prescribed texts may change in future teaching periods.