Handbook : Unit informationEdith Cowan University

Faculty of Business and Law

School: Business

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

• Unit Title

  Accounting Information Systems

• Unit Code

  ACC3201

• Year

  2015

• Enrolment Period

  1

• Version

  1

• Credit Points

  15

• Full Year Unit

  N

• Mode of Delivery

  On Campus
  Online

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Description

Technology is integral to accounting today. To fully understand accounting, the business professional must have a mastery of the nature of the interaction of accounting and information technology. This unit is about equipping you with the skills to communicate using two different languages: the language of the accounting professional and the language of the information technology. The unit explores the leading edge technologies at the intersection of accounting and information technology including business intelligence, XBRL, integrated enterprise systems, cyber security and enterprise risk management taking an applied approach to developing skills in the use of databases and spreadsheets. The learning is developed further with a LIVE project working with an external organisation in meeting their information needs.

Prerequisite Rule

Students must pass 1 units from ACC2360

Equivalent Rule

Unit was previously coded MIS3453

Learning Outcomes

On completion of this unit students should be able to:

1. Appraise the threats posed by cybercrime to an accounting information system and the role of the International Information Systems Security Certification Consortium (ISC) in respect to cyber security.
2. Critique the COSO enterprise risk management framework and its importance in corporate governance.
3. Justify the use of databases and their integral role in accounting information systems.
4. Outline the operation of accounting systems and summarise how accounting systems are integrated within a modern organisation.
5. Outline the who, what, where, when and how of eXtensible Business Reporting Language (XBRL) and its role in the future of financial reporting in the 21st century.
6. Review business processes and their role in the design and functioning of a modern organisation and use system documentation techniques in accounting cycle and process review.
7. Use project management, team building and spreadsheet development skills in an organisational context to design Excel workbooks for a client.

Unit Content

1. Accounting and intelligent systems: Accounting and business intelligence: XBRL: intelligent business reporting.
2. Designing and developing accounting systems: Accounting system development.
3. Enterprise accounting systems: People, processes and technology: Accounting information system insights, overview of productivity software and use of electronic commerce; Accounting databases and database management systems Accounting interface: Database forms, queries and reports; Accounting systems and business processes; Business processes: Purchasing, sales and payroll cycles; Integrated enterprise systems and cloud computing.
4. Security, controls and risk: Fraud and internal control; Cyber security; The risk intelligent enterprise: Enterprise risk management.

Additional Learning Experience Information

On-campus students attend a weekly two-hour combined lecture and tutorial session and one hour laboratory session as per the semester timetable. Students are expected to attend and participate in all lectures, tutorials and laboratory sessions. Off-campus students follow a continuous study schedule outlined in the unit plan, utilising various online resources and communication tools accessed via Blackboard. Students are expected to participate actively online. Regular online access is required. International partner program students attend lessons or workshops as scheduled by the partner institution.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

Text References

• ^ Kay, D., & Ovlia, A. (2013). Compiled by Dilhani Kapu Arachchilage. Accounting information systems: The crossroads of accounting and IT (2nd ed.). Frenchs Forest NSW: Pearson Australia.
• ^ Access to Microsoft Access and Excel is required. Both programs are installed in the e-labs at ECU campuses.

^ Mandatory reference

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