FINANCIAL ACCOUNTING INFORMATION SYSTEMS
ACC5FAS
2016
Credit points: 15
Subject outline
In this subject students will examine the role of the accountant with financial accounting information systems. Systems which have become integrated with the value chain of most organisations. The accountant, as a user of accounting information examines computerised accounting processes in the context of various accounting cycles, for example, expenditure, revenue and production cycles. The concept that the accountant has responsibilities for internal control of the system and thereby the organisation is introduced. In the process of system maintenance and development, the accountant's role of identifying system requirements, aiding with analysis and decision methods, and controlling the process itself are examined.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Alireza Vafaei
Available to Study Abroad Students: No
Subject year level: Year Level 5 - Masters
Exchange Students: No
Subject particulars
Subject rules
Prerequisites: N/A
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Accounting Information Systems: Understanding Business Processes | Prescribed | Considine B., Parkes A., Olesen K., Blount Y. & Speer D. | John Wiley & Sons Australia |
Graduate capabilities & intended learning outcomes
01. Examine the nature of accounting information systems and their relationship to its organisation's processes, control, planning and strategy.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Examine the purpose and nature of controls in the operation and management of accounting information systems and the accountant's role in these activities.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Identify accounting information systems development activities and the accountant's role in these activities.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Examine the operation, controls and the uses of the revenue, expenditure and general ledger processes.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Speaking)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
05. Apply the relevant accounting and information systems knowledge to report financial information using computerised system and to analyse the company's performance.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
06. Identify the key social responsibility issues related to the practice of accounting and information systems.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Melbourne, 2016, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Alireza Vafaei
Class requirements
LectureWeek: 10 - 22
One 2.0 hours lecture other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 10 - 22
One 1.0 hours tutorial other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| one final 2-hour examination | Hurdle Requirement. Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the unit. | 50 | 01, 02, 03, 04, 05, 06 |
| Mid semester test | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| Individual assignment | Please refer to the Subject Learning Guide for details. | 20 | 04, 05 |
Melbourne, 2016, Semester 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Alireza Vafaei
Class requirements
LectureWeek: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
TutorialWeek: 31 - 43
One 1.0 hours tutorial other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| one final 2-hour examination | Hurdle Requirement. Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the unit. | 50 | 01, 02, 03, 04, 05, 06 |
| Mid semester test | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| Individual assignment | Please refer to the Subject Learning Guide for details. | 20 | 04, 05 |
Sydney, 2016, Study Period 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Alireza Vafaei
Class requirements
LectureWeek: 31 - 42
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
TutorialWeek: 31 - 42
One 1.0 hours tutorial other recurrence on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| one final 2-hour examination | Hurdle Requirement. Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the unit. | 50 | 01, 02, 03, 04, 05, 06 |
| Mid semester test | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| Individual assignment | Please refer to the Subject Learning Guide for details. | 20 | 04, 05 |
Sydney, 2016, Study Period 3, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Alireza Vafaei
Class requirements
Lecture
One 2.0 hours lecture other recurrence on weekdays during the day and delivered via face-to-face.
Tutorial
One 1.0 hours tutorial other recurrence on weekdays during the day and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| one final 2-hour examination | Hurdle Requirement. Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the unit. | 50 | 01, 02, 03, 04, 05, 06 |
| Mid semester test | Please refer to the Subject Learning Guide for details. | 15 | 01, 02, 03, 04, 05, 06 |
| Individual assignment | Please refer to the Subject Learning Guide for details. | 20 | 04, 05 |