Units / ACF5904
ACF5904 · Accounting information systems
2026 Handbook6 credit pointsLevel 5Department of Accounting
Last checked: 23 Aug 2026 UTCOverview
Because most accounting systems are computerised, accountants must understand software and information systems to turn data into financial information and to develop and evaluate controls. This unit builds an understanding of the way accounting information systems work so that you may use, analyse and contribute to the design of accounting information systems and subsystems. Accordingly, the unit provides you with an understanding of critical information technologies that drive information systems; core business processes that allow an organisation to operate efficiently and effectively; common documentation tools used to diagram and assess business processes and databases; and internal control concepts that can be applied to mitigate risks.
Offerings
| Campus | Teaching period | Mode |
|---|---|---|
| Caulfield | Second semester | Teaching activities are on-campus (ON-CAMPUS) |
| Caulfield | First semester | Teaching activities are on-campus (ON-CAMPUS) |
Assessment
The Handbook lists an examination for this unit.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Written | Written | 20% | — |
| 2 | 2 - Presentation | Presentation | 20% | — |
| 3 | 3 - Exercise | Exercise | 20% | — |
| 4 | 4 - Examination | Examination | 40% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
Learning outcomes
- understand the use of information systems for business and analyse and make recommendations on the utilisation and design of such systems
- interpret business process documentation including flowcharts and data flow diagrams
- communicate with database professionals about the design of databases
- critique computerised and manual business processes in terms of their exposure to risk, and suggest internal controls that address the risks
- apply critical thinking and problem solving to activities dealing with 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.
| Activity | Duration |
|---|---|
| Tutorials | 24 hours |
| Lectures | 12 hours |
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