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Unit description

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 - Systems development

Chapter 6 - Technology concepts

Chapter 7 - Systems mapping and documentation

Chapter 8 - Internal controls I

Chapter 9 - Internal controls II

Part Three - Systems in action

Chapter 10 - Transaction cycle - The revenue cycle

Chapter 11 - Transaction cycle - The expenditure cycle

Chapter 12 - Transaction cycle - The general ledger and financial reporting cycle

Part Four - Systems issues:

Chapter 13 - Auditing and governance of accounting information systems

Chapter 14 - 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.

On completion of this unit, students should be able to:
1define what an accounting information system is, and describe the basic functions it performs
2identify and explain the concepts of sound internal control surrounding input, processing and output controls, audit trails, data integrity, security and backups
3identify and explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems
4recognise 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
5identify 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
  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.

Prescribed texts

  • No prescribed texts.
Prescribed texts may change in future teaching periods.

Teaching and assessment

Notice

Intensive offerings may or may not be scheduled in every teaching period. 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 teaching period.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.

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.

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