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ACC00718 - Accounting Information Systems and Processes (2018)

2014 | 2015 | 2016 | 2017 | 2018

Availabilities:

LocationDomesticInternational
Gold Coast Session 1 Session 1
Melbourne Session 1 Session 1
Online Session 1 N/A
Papua New Guinea - Air Niugini N/A Session 1
Perth N/A Session 1
Sydney N/A Session 1

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.

Learning outcomes and graduate attributes

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
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: Knowledge of a discipline
    • GA5: Lifelong learning
  2. identify and explain the concepts of sound internal control surrounding input, processing and output controls, audit trails, data integrity, security and backups
    • GA1: Intellectual rigour
  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: Intellectual rigour
    • GA5: Lifelong learning
  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: Lifelong learning
  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: Creativity
    • GA4: Knowledge of a discipline

Prescribed texts

Session 1

  • Prescribed text information is not currently available.

Prescribed texts may change in future study periods.

Teaching and assessment

Gold Coast

Teaching method
Lecture online 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
Quiz 30%
Short written response 30%
Exam: closed book 40%

Melbourne

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz 30%
Short written response 30%
Exam: closed book 40%

Online

Teaching method
Lecture online 1 hour (Weekly for 12 weeks)
Assessment
Quiz 30%
Short written response 30%
Exam: closed book 40%

Papua New Guinea - Air Niugini

Teaching method
Structured online learning N/A (N/A)
Assessment
Quiz 30%
Short written response 30%
Exam: closed book 40%

Perth

Teaching method
Lecture on-site 2 hours (12 weeks)
Lecture online 1 hour (12 weeks)
Assessment
Quiz 30%
Short written response 30%
Exam: closed book 40%

Sydney

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz 30%
Short written response 30%
Exam: closed book 40%

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

From the 1st of June, 2017, the term 'Distance Education' has been replaced with 'Online'

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2018 Commonwealth Supported only. Student contribution band: 2

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.