ACB2420 · Accounting information systems

Overview

At the core of Accounting Information Systems is the idea that accountants must understand the core business processes that underpin the business activities in an organisation and generate transaction data. The focus will be on an introduction to: enterprise systems; database management; documentation methods; internal controls (in order to ensure resources remain secure from losses through both inadvertent and malicious actions); ethics and the core business processes found in organisations. Further, given the role technology plays in accounting, with many accounting systems being computerised, other topics covered include: how hardware, software and human processes turn data into useful financial and non-financial information for decision making; corporate modelling theory; models as decision support tools; types and uses of models; benefits and limitations of models; and principles of effective spreadsheet design.

Offerings

Assessment

The Handbook lists an examination for this unit.

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

1. examine the role of business processes and accounting information systems in capturing, storing, managing and analysing data to support the needs of stakeholders and data driven decision making
2. explain, analyse and evaluate the design and security features of effective accounting information systems
3. interpret, analyse, and evaluate the accounting information generated by various business processes
4. identify and explain sources of threat to accounting information systems and business processes, and propose appropriate internal controls for managing risk in a global context
5. interpret and analyse data to develop business information for financial modelling to assist in the operation of accounting information systems
6. recommend and justify business decisions according to ethical principles in the context of accounting information systems.

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.

Student experience, not official rules. Nothing here changes what the Handbook says.