FINANCIAL ACCOUNTING INFORMATION SYSTEMS

ACC5FAS

2020

Credit points: 15

Subject outline

 

This subject provides postgraduate students with an understanding of the preparation of accounting information, both internal and external to the organisation. A particular focus of the subject is the use of information technology in the preparation of this information as well as the management of information systems. Students will learn generally accepted accounting principles and other requirements which govern the preparation and presentation of accounting information. This subject is a prerequisite to further study in accounting.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorAlireza Vafaei

Available to Study Abroad StudentsNo

Subject year levelYear Level 5 - Masters

Exchange StudentsNo

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsAccounting Information Systems:5th editionPrescribedParkes A., Considine B., Blount Y., Olesen K.John Wiley & Sons Australia
ReadingsFinancial Accounting: Reporting, Analysis and Decision Making (6th Edition)PrescribedShirley Carlon, Rosina McAlpine, Chrisann Lee, Lorena Mitrione, Lily Wong and Ngaire Kirk. (2019)John Wiley & Sons Australia Ltd

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:
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:
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:
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:
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)

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2020, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorAlireza Vafaei

Class requirements

Computer Laboratory Week: 11 - 22
One 1.0 hours computer laboratory per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Group Assignment Equivalent to 1,000 words per student20 01, 02, 03, 04, 05, 06
One final 3-hour examinationEquivalent to 3,000 words60 01, 02, 03, 04, 05, 06
Individual AssignmentEquivalent to 1000 words20 01, 02, 03, 04, 05, 06

Melbourne, 2020, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorAlireza Vafaei

Class requirements

Computer Laboratory Week: 32 - 43
One 1.0 hours computer laboratory per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Lecture Week: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Group Assignment Equivalent to 1,000 words per student20 01, 02, 03, 04, 05, 06
One final 3-hour examinationEquivalent to 3,000 words60 01, 02, 03, 04, 05, 06
Individual AssignmentEquivalent to 1000 words20 01, 02, 03, 04, 05, 06

Sydney, 2020, Study Period 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorAlireza Vafaei

Class requirements

Lecture Week: 31 - 42
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Computer Laboratory Week: 31 - 42
One 1.0 hours computer laboratory per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Group Assignment Equivalent to 1,000 words per student20 01, 02, 03, 04, 05, 06
One final 3-hour examinationEquivalent to 3,000 words60 01, 02, 03, 04, 05, 06
Individual AssignmentEquivalent to 1000 words20 01, 02, 03, 04, 05, 06