School: Business and Law

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

    2019
  • Enrolment Period

    1
  • Version

    2
  • Credit Points

    15
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    Dr Mohd Saiyidi MAT RONI

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.

Prerequisite Rule

Students must pass ACC2360

Equivalent Rule

Unit was previously coded MIS3453

Learning Outcomes

On completion of this unit students should be able to:

  1. 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.
  2. 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.
  3. Develop core skills in statistical analysis using contemporary spreadsheet based tools
  4. Justify the use of databases and their integral role in accounting information systems.
  5. 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.
  6. Critique the COSO enterprise risk management framework and its importance in corporate governance.
  7. Develop core skills in the use of contemporary business software including but not limited to spreadsheets and database software.
  8. Outline the operation of accounting systems and summarise how accounting systems are integrated within a modern organisation.

Unit Content

  1. Introduction to the role of databases, their function and design principles.
  2. Accounting information systems in action: the role of and control of transaction cycles
  3. Systems fundamentals: What is an accounting information system? What is data and information?
  4. Statistical analysis using contemporary spreadsheet software
  5. Accounting information systems contemporary issues including ethics, cyber-crime, cloud-computing and block-chain technology
  6. Accounting information systems characteristics and considerations: Business processes, database concepts, systems development, technology concepts, systems mapping and documentation, and internal controls.

Learning Experience

Students will attend on campus classes as well as engage in learning activities through ECU Blackboard.

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 1 hour labNot OfferedNot Offered
Semester 113 x 1 hour lectureNot OfferedNot Offered
Semester 113 x 1 hour tutorialNot OfferedNot Offered
Semester 213 x 1 hour labNot OfferedNot Offered
Semester 213 x 1 hour lectureNot OfferedNot Offered
Semester 213 x 1 hour tutorialNot OfferedNot Offered

For more information see the Semester Timetable

Additional Learning Experience Information

On-campus students attend a weekly one hour lecture, a one hour 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.

ON CAMPUS
TypeDescriptionValue
AssignmentProblem-solving Case Studies40%
ExaminationExamination60%
ONLINE
TypeDescriptionValue
AssignmentProblem-solving Case Studies40%
ExaminationExamination60%

Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC3201|2|1

School: Business and Law

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

    2019
  • Enrolment Period

    2
  • Version

    3
  • Credit Points

    15
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    Mr Andrew Neville PRIEST

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.

Prerequisite Rule

Students must pass ACC2360

Equivalent Rule

Unit was previously coded MIS3453

Learning Outcomes

On completion of this unit students should be able to:

  1. Develop a familiarisation with systems fundamentals and principles underlying business information systems and in particular accounting information systems to provide a foundation for developing an understanding of business processes, and the design and documentation of these systems and processes.
  2. Develop skills in and an understanding of the issues to consider when designing the operation of systems within an organisation, including the way business information systems will fit within the structure of an organisation and its business processes with a particular focus on accounting information systems.
  3. Analyse contemporary macro level technology developments in information systems that apply across organisations and their collection of business process to be current with the latest opportunities in the industry.
  4. Critique contemporary approaches to internal control, enterprise risk management framework and their importance in the context of corporate governance in a modern business organisation.
  5. Apply core skills in the use of contemporary business software including but not limited to spreadsheets and database software.
  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.

Unit Content

  1. Introduction to the role of databases, their function and design principles.
  2. Accounting information systems in action: the role of and control of transaction cycles
  3. Systems fundamentals: What is an accounting information system? What is data and information?
  4. Statistical analysis using contemporary spreadsheet software
  5. Accounting information systems contemporary issues including ethics, cyber-crime, cloud-computing and block-chain technology
  6. Accounting information systems characteristics and considerations: Business processes, database concepts, systems development, technology concepts, systems mapping and documentation, and internal controls.

Learning Experience

ON-CAMPUS

Students will attend on campus classes as well as engage in learning activities through ECU Blackboard.

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 1 hour labNot OfferedNot Offered
Semester 113 x 1 hour lectureNot OfferedNot Offered
Semester 113 x 1 hour tutorialNot OfferedNot Offered
Semester 213 x 1 hour labNot OfferedNot Offered
Semester 213 x 1 hour lectureNot OfferedNot Offered
Semester 213 x 1 hour tutorialNot OfferedNot Offered

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences through ECU Blackboard as well as additional ECU learning technologies.

Additional Learning Experience Information

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.

ON CAMPUS
TypeDescriptionValue
AssignmentProblem-solving Case Studies40%
ExaminationExamination60%
ONLINE
TypeDescriptionValue
AssignmentProblem-solving Case Studies40%
ExaminationExamination60%

Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC3201|3|2