Accounting Information Systems
Learners completing this module will be able to design, implement, operate, manage and control accounting information systems. They will also develop practical knowledge, understanding and skills in the use of spreadsheets, databases, and accounting packages, and an appreciation of evolving technologies. This paper is designed to meet the needs of students contemplating a career in accounting. The course is important for those students intending to become members of the Chartered Accountants of Australia and New Zealand (CAANZ). Knowledge and skills in information technology and accounting information systems is regarded as essential by professional bodies and employers.
- Learning Outcomes
- 1. Understand the conceptual foundations of AIS; including the strategic development of AIS
and technology developments to improve business processes
2. Identify and address internal control, fraud and security issues in AIS
3. Understand AIS in operation and control issues from the perspective of transaction cycles
4. Understand the process of acquiring and implementing accounting systems to meet
organisations' needs, including the use of the systems development life cycle and
appropriate approaches for smaller businesses. This will include a comparison of the ASP
and SaaS models versus local server based
5. Demonstrate an awareness of current and emerging issues in AIS with particular reference
to E-business and Enterprise Systems
6. Develop practical competence in using computers in the business environment by:
- becoming a stronger user of MS Excel at the intermediate level;
- understanding the fundamentals of relational database design and being able to create a
simple relational database;
- develop queries and reports using MS Access or equivalent;
- demonstrate the ability to perform queries into an accounting database using external
programs such as MS Access or Crystal Reports;
- design and draw system flowcharts and or process flow diagrams using MS Visio
or equivalent (Smart Draw or Open Office Draw);
- Perform advanced operations using Accounting Software. This will include the design
and implementation of accounting systems for given scenarios. The focus is to go
beyond the basic data entry already covered in earlier Accounting Practices papers
- - Definition of Accounting Information Systems.
- The role of AIS in the modern business organisation.
- Overview of business processes and data processing cycle.
- Revenue and expenditure cycle.
- Systems development and documentation techniques (Data flow diagrams, and flow charts).
- Systems development processes including AIS development strategies and systems
implementation and design.
- Computer fraud and abuse.
- Control and AIS.
- Internal controls in relation to a business system.
- Information systems controls in a theoretical and practical context.
- Control frameworks.
- Use of various software tools - Microsoft Access database, Microsoft Dynamics Great Plains
and Excel spreadsheets.
- Teaching and Learning Strategy
- Teaching will involve blended delivery methods incorporating the Moodle online delivery platform. Other delivery methods my involve theoretical and practical classes, face to face, lectures, tutorials, workshops, group activities, guest tutors, field trips, role-play, and video conferencing, as appropriate.
- Basic of Assessment
- Candidates must achieve a minimum result of 40 in the final examination of this module. They must also achieve a minimum C grade pass overall from all assessments to receive a passing grade for the module.
- Learning and Teaching Resource
- Required Text:
An extended reading list will be supplied by the tutor at commencement of the module. This will be updated annually.