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.
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
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
|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||Knowledge of a discipline||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||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||Intellectual rigour||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||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.||Creativity||Knowledge of a discipline|
- Considine, B, Parkes, A, Oleses, K, Blount, Y & Speer, D,, 2012, Accounting Information Systems – understanding business processes, 4th edn, Wiley & Sons, Milton, QLD. ISBN: 978-0-7303-0247-6.
Teaching and assessment
New Zealand - MIT
New Zealand - MIT
|Lecture online 1 hour (Weekly for 12 weeks)|
|Short written response||30%|
|Exam: closed book||40%|
Papua New Guinea - Air Niugini
Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2017 Commonwealth Supported only. Student contribution band: 2
Please check the international course and fee list to determine the relevant fees.