ACC200 Accounting Systems (8)
CSU Discipline Area: Accounting (ACCOU)
Duration: One session
Abstract:
This is an introductory information systems subject designed to provide students with an overview of computerised accounting information systems (AIS), some practical skills in using AIS and an understanding of the scope and types of different AIS. This subject also covers information controls and business processes and their impact on the reporting of accounting information.
+ Subject Availability Modes and Locations
| Session 1 | |
|---|---|
| Internal | Albury-Wodonga |
| Internal | Bathurst |
| Internal | CSU Study Centre Sydney |
| Internal | Dubbo |
| Internal | Wagga Wagga |
| Distance | Bathurst | Session 2 |
| Internal | CSU Study Centre Sydney |
| Distance | Bathurst | Session 3 |
| Internal | CSU Study Centre Melbourne |
| Internal | CSU Study Centre Sydney |
| Distance | Bathurst |
Continuing students should consult the SAL for current offering details: ACC200
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Prerequisite(s):
Enrolment restrictions:
Not available to students who have completed ACC288 .
Objectives:
Upon successful completion of this subject, students should:
- Be able to explain and understand the impact of information technology on the nature and development of accounting;
- Be able to record business transactions using computerised accounting information systems;
- Be able to analyse and evaluate business processes and model them using systems documentation;
- Be able to analyse organisational processes for risk, and design appropriate control mechanisms to mitigate identified risk.
Syllabus:
The subject will cover the following topics:
- Role of Accounting Information Systems: what is an accounting information system (AIS), evolution of accounting information systems, types of accounting information systems;
- Corporate Networks: network architecture, typical network configurations, network components;
- Modelling business processes and systems documentation: provide an effective summary of business processes and systems, explain interrelationships between business processes and accounting information systems;
- Risk and Controls: risk analysis, developing a control philosophy, types and objectives of internal controls;
- Revenue cycle: explain the main business functions of the revenue cycle, including appropriate documentation;
- Expenditure cycle: explain the main business functions of the expenditure cycle, including appropriate documentation;
- General Ledger (GL) Financial Reporting cycle: explain the main functions of the general ledger and reporting cycle including interaction with revenue and expenditure cycle, reports produced:
- Database Concepts: need for data collection and storage, database systems and data storage models;
- Enterprise and other contemporary information systems: the nature of Enterprise Resource Planning (ERP) and other contemporary systems; and
- Systems planning development and implementation: understanding of all stages of the systems development life cycle, systems development tools.
Specialised Resources
Access to spreadsheet software is required to complete assessment tasks in this subject.
The information contained in the 2013 CSU Handbook was accurate at the date of publication: 24 April 2013. The University reserves the right to vary the information at any time without notice.