10804 (v.4) Accounting (Systems) 204

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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
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.
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.
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:	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.
Unit Assessment Breakdown:	Final Examination 45%. Lab Test 15%. Mid Semester Test 25%. Tutorial Work 15%. 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 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