Entry requirements and weighting

Prerequisites: BA104*
Corequisites: Nil
Credit Points: 15 credit points
Level:  Year 2, Major Accounting Stream

Brief description

In an increasingly competitive environment, it is becoming important for businesses to look at the way they run their businesses. In particular businesses have to look at their “business processes” to gain a competitive advantage over others. This unit introduces students to the methods that could be used to obtain an
understanding of the current business processes and then be able to suggest improvements to the processes.

This unit will cover the following topics:

  1. Introduction to Accounting Information Systems (AIS) and what is Accounting?
  2. Introduction to Business Processes
  3. Database Concepts
  4. System Mapping and Documents used in AIS
  5. Enterprise Information Systems
  6. Introduction to Internal Controls and Corporate Governance
  7. Understanding Transaction Cycles – The Revenue Cycle
  8. Understanding Transaction Cycles – The Expenditure Cycle
  9. The General Ledger and Financial Reporting Cycle
  10. Ethics and Fraud and Computer Crime

Unit Learning outcomes

  1. To understand and explore the foundations of the practice of accounting systems and processes
  2. To understand how the role of accounting systems impacts on the functioning of organizations
  3. To use and evaluate the effectiveness of various accounting packages
  4. To use and evaluate computer packages that prepare accounting reports
  5. Compare accounting information prepared manually and by computerized accounting systems
  6. To appreciate the role of accounting systems in organizations