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.


Session 1 (30)
On Campus
CSU Study Centre Brisbane
CSU Study Centre Melbourne
CSU Study Centre Sydney
Wagga Wagga Campus

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

Grading System



One session


School 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; and
  • be able to analyse, synthesise and apply the concepts underpinning systems planning development and implementation.


This 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.

Indicative Assessment

The following table summarises the assessment tasks for the online offering of ACC539 in Session 2 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 %
Role of accounting information systems
Cloud on-line accounting
Fraud, internal controls and systems documentation
Final exam

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.