11942 (v.2) Accounting (Information Systems) 531

Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0

Laboratory:

1 x 1 Hours Weekly

Seminar:

1 x 2 Hours Weekly

Co Requisite(s):

302129 (v.2) Accounting (Financial) 510 or any previous version

Syllabus:

Several typical accounting information systems application subsystems, such as sales, billing, purchasing, inventory and general ledger. How these subsystems interface with one another, and the principle inputs, processes, files, outputs and controls associated with them. Objectives and procedures of internal control, typical business documents and reports, system documentation - use of data flow diagrams, flowcharts and other documentation techniques.

Unit Outcomes:

On successful completion of the unit, students will have - Appreciated how information systems, particularly accounting information systems, can assist in attaining organizational objectives, and how they can improve planning and control at all levels ofthe organization. Understood the operational and information functions of several major AIS subsystems, how the subsystems interface with one another, and the principal inputs, processes, files, outputs and controls associated with these subsystems. Developed a reasonable proficiency level in using a variety of tools in documenting systems.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

Unit References:

No prescribed references.

Unit Texts:

Mosove, S. A., Simkin, M. G. and Bagranoff, N. A. (2003) Cove Concepts of Accounting Information Systems, Wiley, New York.

Unit Assessment Breakdown:

Laboratory Work 30%, Database Assignment 10%, Exam 60%. This is by grade/mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1	Y		Y
2004	Bentley Campus	Semester 2	Y		Y
2004	Dongbei Uni Econs Fin China	Trimester 1A	Y
2004	Dongbei Uni Econs Fin China	Trimester 2A	Y
2004	Dongbei Uni Econs Fin China	Trimester 3A	Y
2004	Mktg Inst of S'pore	Trimester 2A	Y
2004	Open University HK	Trimester 1A	Y
2004	Open University HK	Trimester 3A	Y