BA206 - Accounting Information Systems and Cloud Technologies

Credit Points: 15 credit points

Workload: 36 hours

Prerequisite: BB104 Introductory Accounting

Co-requisite: N/A

Aims & Objectives

This is a second-year Core Unit in the Bachelor of Business, major in Accounting, and offered as an Elective Unit in the Bachelor of Business majors in Marketing, and Management For Course Learning Outcomes and further information relating to Bachelor of Business programs please visit our website:

This unit will introduce the students to concepts of using and managing accounting information systems and cloud technologies. Specifically, students will develop knowledge about cloud technologies to understand how it is enabling the companies and accountants with better and faster access to business information that they can use to advise clients. Students will be introduced to web-based models such as Software as a Service (SaaS) and Application Service Provider (ASP) to demonstrate how access to application software and hardware can be provided to multiple users via the internet, rather than from company owned and maintained hardware and software. The unit takes a practical approach with a cloud-based accounting practice set used for demonstration in class, requires students to setup up company file, and process one month’s transaction and generate financial reports. 
This unit will cover the following topics:

  • Systems Fundamentals
  • Transaction Processing
  • Documenting Information Systems
  • Relational Database Management Systems
  • The Revenue Cycle
  • The Expenditure Cycle
  • The General Ledger and Reporting Cycle
  • Controlling Information Systems
  • Using Cloud-Based Accounting Practice Set (Assessment task)
  • Systems Development and Analysis

Learning Outcomes

The Course learning outcomes applicable to this unit are listed on the Melbourne Institute of Technology’s website:
At the completion of this unit students should be able to:
a. Understand how Accounting Information Systems are used in an organisation.
b. Understand how accounting information is documented, organised and managed, including in a cloud-based environment.
c. Explain how the risks to the organisation are minimised using manual and information technology controls.
d. Apply knowledge gained to process transactions and generate reports, including using cloud-based accounting software.
e. Evaluate ethical and legal aspects on the environment of accounting information systems.


Assessment Task Due Date A B Unit Learning Outcomes
1. Formative Assessment Week 3 - 5% a
2. Contribution and Participation Weeks 1-12 - 5% a-e
3. AccountingPod/XERO Case Study Part 1 Week 5 5% - d
4. AccountingPod/XERO Case Study Part 2 Week 10 25% - d
5. Assignment [Group] Week 11 10% - a-e
6. Case Study Analysis [3 hours] TBA - 50% a-e
TOTALS   40% 60%  

Task Type: Type A: unsupervised, Type B: supervised.

Contribution and Participation (5%)

This unit has class participation as an assessment. The assessment task and marking rubric will follow the Guidelines on Assessing Class Participation ( Further details will be provided in the assessment specification on the type of assessment tasks and the marking rubrics.

Teaching Methods

NOTE: All School of Business units 3-hour workshops Flipped Classroom Mode. 

Textbook and Reference Materials

Note: Students are required to purchase the prescribed textbook and have it available each week in class.

Prescribed Textbook

Other recommended references

  • Hall J. A.  (2016). Accounting Information Systems (9th ed.). Cengage Learning.
  • Gelinas, U. J., Dull, R. B. & Wheeler, P.R., Hill, M.C. (2018). Accounting Information Systems (11th ed.). Cengage Learning Australia.
  • Parkes A., Considine, B., Olesen K., Blount, Y. (2017). Accounting Information Systems: understanding business processes (5th ed.)  John Wiley & Sons. ISBN 9780730328766.

Journals Articles

  • Agerfalk, A.J., Conboy, K. & Myers, M.D. (2020) Information Systems in the age of pandemics: COVID-19 and beyond. European Journal of Information Systems, 29 (3) 203-207.
  • Allahverdi, M. (2017). Cloud Accounting Systems and A SWOT Analysis. Journal of Accounting & Finance, 2017 Special Issue, p92-105.
  • Guragai, B., Hunt, N.C., Neri, M.P. & Taylor, E.Z. (2017). Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future. Journal of Information Systems, 31 (2), p65-81.
  • Huerta, E., Jensen, S. (2017). An Accounting Information Systems Perspective on Data Analytics and Big Data. Journal of Information Systems, 31(3), p101-114.
  • Perdana, A, Robb, A., Rohde, F. (2019). Textual and contextual analysis of professionals’ discourses on XBRL data and information quality. International Journal of Accounting & Information Management, 27 (3) DOI:
  • Ramli, A. (2015). The Status of Accounting Information Systems (AIS) Adoption in the Hotel Industry. Journal of Entrepreneurship & Business, 3 (1), p46-59.

The Referencing style for this using is APA: See the MIT Library Referencing webpage: and the Unit Moodle page for additional referencing support material and weblinks.

Graduate Attributes

MIT is committed to ensure the course is current, practical and relevant so that graduates are “work ready” and equipped for life-long learning. In order to accomplish this, the MIT Graduate Attributes identify the required knowledge, skills and attributes that prepare students for the industry.
The level to which Graduate Attributes covered in this unit are as follows:

Ability to communicate Independent and Lifelong Learning Ethics Analytical and Problem Solving Cultural and Global Awareness Team work Specialist knowledge of a field of study


Levels of attainment Extent covered
The attribute is covered by theory and practice, and addressed by assessed activities in which the students always play an active role, e.g. workshops, lab submissions, assignments, demonstrations, tests, examinations.
The attribute is covered by theory or practice, and addressed by assessed activities in which the students mostly play an active role, e.g. discussions, reading, intepreting documents, tests, examinations.
The attribute is discussed in theory or practice; it is addressed by assessed activities in which the students may play an active role, e.g. lectures and discussions, reading, interpretation, workshops, presentations.
The attribute is presented as a side issue in theory or practice; it is not specifically assessed, but it is addressed by activities such as lectures or tutorials.
The attribute is not considered, there is no theory or practice or activities associated with this attribute.