Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 4.0 |
Lecture: | 1 x 1 Hours Weekly |
Tutorial: | 1 x 2 Hours Weekly |
Laboratory: | 1 x 1 Hours Weekly |
Prerequisite(s): | 305228 (v.1) Accounting (Financial) 250 or any previous version
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Syllabus: | Exploration of several typical accounting information systems application subsystems, such as sales, billing, inventory and general ledger. How these subsystems interface with one another, and the principle inputs, processes, files, outputs and controls associated with them. Major themes throughout the course include - objectives and procedures of internal control, typical business documents and reports, system documentation - use of data flow diagrams, flowcharts and other documentation techniques. |
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Unit Outcomes: | On successful completion of this unit, students will have - Understood the information and communication needs of an internal control system. Understood the general control environment and specific control activities, which are necessary for the risk assessment of the business. Developed an awareness of the need to monitor an internal control system. Applied relevant knowledge to case situations using the components of the COSO model. Understood the application of two documentation techniques, data flow diagrams and flowcharts, to accounting subsystems. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | No prescribed references. |
Unit Texts: | Romney, M.B. and Steinbart, P.J., (1999), Accounting Information Systems, 8th ed., New Jersey, Prentice Hall. Perry, J.T., and Schneider, G.P., (2000), Building Accounting Systems - Using ACCESS 2000, Cincinnati, South-Western College Publishing. |
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Unit Assessment Breakdown: | Final Examination 45%. Lab Test 15%. Mid Semester Test 25%. Tutorial Work 15%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | Y | | 2004 | Bentley Campus | Semester 2 | Y | | Y | | 2004 | Joondalup Campus | Semester 1 | Y | | | | 2004 | Joondalup Campus | Semester 2 | Y | | | | 2004 | Metro College Malaysia | Semester 1 | Y | | | | 2004 | Metro College Malaysia | Semester 2 | Y | | | | 2004 | Mktg Inst of S'pore | Trimester 2A | Y | | | | 2004 | Mktg Inst of S'pore | Trimester 3A | Y | | | | 2004 | UHK SPACE Main Campus | Trimester 1A | Y | | | | 2004 | UHK SPACE Main Campus | Trimester 2A | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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