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View how CO1821 is offered in 2004
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CO1821:03

Accounting Information Systems 1

Townsville, Cairns

HECS Band 2

26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.

Staff:

Mr J Roberts (Townsville campus).

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 (15%); computer-based case study (35%); end-of-semester examination (50%).