ACC200 Accounting Systems (8)

This is an introductory information systems subject designed to provide students with an overview of computerised accounting information systems (AIS). Students are required to develop 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.


Session 1 (30)
On Campus
Albury-Wodonga Campus
Bathurst Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Port Macquarie Campus
Wagga Wagga Campus
Bathurst Campus
Session 2 (60)
Bathurst Campus

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.

Subject Information

Grading System



One session


School of Accounting and Finance

Enrolment Restrictions

Not available to students who have completed ACC288.  



Incompatible Subjects


Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to explain 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; and
  • be able to analyse organisational processes for risk, and design appropriate control mechanisms to mitigate identified risk.


This 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 Lldger (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

Indicative Assessment

The following table summarises the assessment tasks for the online offering of ACC200 in Session 3 2020. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Value %
Cloud accounting
System documentation
Risks and controls
Final exam

Special Resources

Access to spreadsheet software is required to complete assessment tasks in this subject.

The information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.