Special Consideration
ACC102 Accounting Information Systems
Unit Description
The overall objective of this unit is to introduce the important role of information systems in decision making processes. The rapid development in technology has changed the accountant’s role in recent years. In this unit, students are expected to understand how the information systems are used and managed to support an organisation. Students should also understand the design and implementation of appropriate systems that can support the business strategic objectives and processes. Upon completion of this unit, students are expected to be aware of the significance and broader role of being an accountant in the information age and to be able to critically apply their conceptual knowledge to the real world.
This unit will cover topics such as introduction to Accounting Information Systems, business process, role of an accountant in the information age, business process documentations, system design and development, security and internal control and other contemporary issues, such as big data concepts, blockchain and artificial intelligence.
Expected Student Workload
Number of timetabled hours per week: 4 hours (2 hours in lecture and 2 hours in tutorial)
No. personal study hours per week: 6 hours
Total workload hours per week: 10 hours
Prerequisites
ACC101 Principles of Accounting
Unit Weighting
Unit credit points: 10
Total course credit points: 240
Delivery Mode
Face to face on VSC campus
Unit Learning Outcomes (ULO)
ULO1: Describe how accounting information systems are used in an organisation for decision making and the role of accountants in relation to the information systems.
ULO2: Interpret business process documentation through flow charts and data flow diagrams.
ULO3: Explain the concepts of database systems, relational database and examine the role of database in organisations.
ULO4: Critically analyse business processes including information security risk related issues and explain the role of internal control in managing those risks.
ULO5: Explain some alternative approaches in developing information systems and consider other contemporary issues such as big data and its implications in the business environment.