ACC539 Accounting Information Systems (8)


This subject focuses on the role of information systems in providing support to organisational business processes and decision making. It is designed to provide students with an overview of computerised Accounting Information Systems (AIS), an understanding of the scope and types of different AISs; and some practical skills in using an AIS. The subject also considers information controls and business processes and their impact on the reporting of accounting information.

+ Subject Availability Modes and Location

Session 1
InternalCSU Study Centre Melbourne
InternalCSU Study Centre Sydney
Session 2
InternalCSU Study Centre Brisbane
InternalCSU Study Centre Melbourne
InternalCSU Study Centre Sydney
Distance*Wagga Wagga Campus
Session 3
InternalCSU Study Centre Brisbane
InternalCSU Study Centre Melbourne
InternalCSU Study Centre Sydney
*This subject offering contains a residential school. Please view following information for further details.
Continuing students should consult the SAL for current offering details: ACC539
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject information

Duration Grading System School:
One sessionHD/FLSchool of Accounting and Finance

Enrolment restrictions

Postgraduate students only.

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to understand and apply foundation principles relating to computerised information systems in contemporary organisations;
  • be able to explain the role of data analysis tools and data mining;
  • be able to illustrate typical network configurations and identify the components of a network;
  • be able to evaluate accounting information system architecture and generate models of business events;
  • be able to identify organisational risk and generate systems that control that risk;
  • be able to analyse, synthesise and apply the concepts underpinning systems planning development and implementation.


The subject will cover the following topics:
  • accounting information systems (AIS): evolution of AIS, types of AIS; practical skills in implementing AIS; integration with management information systems (MIS);
  • database concepts: systems and storage models;
  • corporate networks: network architecture, typical network configurations, network components; eCommerce;
  • modelling business processes and systems documentation;
  • risk and controls: risk analysis, developing a control philosophy, types and objectives of internal controls; computer crime and ethical issues with respect to accounting systems;
  • systems applications: the revenue cycle, expenditure cycle and general ledger reporting cycle; standard and ad hoc report generation;
  • systems development life cycle, systems development tools.

Residential School

This subject contains a compulsory 3 day residential school. The primary objectives of the residential school are: to provide an interactive face to face learning environment, to answer student questions about the subject and to assist students to focus their studies for the remainder of the session. Staff at the residential school will reveiw the subject material covered up to that date and outline the remaining topics. Subject readings will be discussed and placed in context.


The information contained in the 2016 CSU Handbook was accurate at the date of publication: 06 September 2016. The University reserves the right to vary the information at any time without notice.