301174 (v.3) Accounting (e-issues) 324

Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0

Seminar:

1 x 3 Hours Weekly

Syllabus:

The Internet and its importance to accounting. Legal and taxation implications of transacting on the Internet - electronic payment systems, electronic commerce, web accounting resources and emerging technologies.

Unit Outcomes:

On successful completion of this unit, students will have - Understood how electronic commerce can be used and how businesses can best organise their internal structures to ensure the integrity of the accounting information system. Demonstrated knowledgeof privacy and copyright issues.

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:

Greenstein, M. and Vasarhelyi, M. (2002), Electronic Commerce - Security, Risk Management and Control , 2nd ed., McGraw Hill.

Unit Assessment Breakdown:

Accounting - Journal portfolio 20%, Weekly class tests 20%, Presentation 10%. Law School - Online quizzes 50%. This is by grade/mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1	Y
2004	Bentley Campus	Semester 2	Y
2004	Miri Sarawak Campus	Semester 1	Y
2004	UHK SPACE Main Campus	Trimester 2A	Y
2004	UHK SPACE Main Campus	Trimester 3A	Y