CO1821:03
Accounting Information Systems 1
Townsville, Cairns
HECS Band 2
26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.
The study of the theory and practice of accounting information systems relevant to the ‘information age’ user. Topics addressed will include: the traditional accounting information system architecture; modelling business processes; business process rules, risks and controls; contemporary business processes and related accounting cycles; implications of electronic commerce; analysis and design of accounting information system applications.
Learning Objectives:
- describe the accounting cycle and its relationship to business events;
- explain the role and purpose of accounting information systems;
- identify, understand and document business processes and accounting information systems;
- identify business and information risk exposures and develop control strategies;
- understand the major business processes and accounting cycles (eg the sales/collection process and the acquisition/payment process);
- describe electronic commerce, its applications and implications and how it integrates with accounting information systems;
- describe the steps in the analysis and design of computer-based accounting information systems;
- demonstrate, using microcomputers, an ability to complete contemporary accounting practices and procedures.
Assessment by mid-semester test (20%); computer-based case study (40%); end-of-semester examination (40%).