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Handbook 1997 : Faculty of Economics and Commerce : Accounting and Finance

306-207 Accounting Information Systems

Coordinator:

Mr S. G. Fraser

Prerequisite/s:

306-104 Accounting 1A (or equivalent) and 306-205 Business Computing.

Timetable:

Semester 2

Contact:

Two 1-hour lectures and a 1-hour tutorial

Objectives:

On completion of this subject a student should:

  • be able to explain, giving clear detailed examples, how transaction processing systems (and their underlying databases) provide the detailed, accurate information essential for day-to-day operations in almost all organisations;

  • be able to explain the activities associated with, and role of accountants in, each of the following phases in the software development life cycle: preliminary survey, feasibility study, preliminary system design, detailed system specification, system testing, implementation, and operation;

  • be able to explain the advantages and limitations of alternative (non-SDLC) methods for creating accounting information systems;

  • be able to list the advantages and disadvantages of computer file structures and databases;

  • be able to list the advantages and disadvantages of batch and realtime processing;

  • be able to understand the components of an organisation's internal control structure;

  • be able to know how to apply cost-benefit analysis to internal control policies, practices, and procedures;

  • be able to indicate which application systems are likely to be found in the revenue, expenditure, conversion, and financial cycles, respectively, and identify and explain the purpose of each of the following aspects of each of the four cycles listed above:

    1. documents, reports, and records;

    2. processing;

    3. control practices and procedures.

  • be able to use competently the database package dBase IV;

  • be able to use competently an accounts payable and general ledger accounting transaction processing package.

    • Content:

    The major transaction processing systems (TPS) used in accounting in business: the revenue cycle, the expenditure cycle, resource management, and the general ledger and reporting system. Computer system design, organisational issues, and accounting controls for such systems. Practical work using a modern set of integrated accounting TPS software, principles of organisational engineering.

    Assessment:

    		A 2-hour end-of-semester examination (60%); one case study (5%); three computer-based assignments (30%); constructive participation in tutorials (5%). The assessment in this subject includes practical and theoretical components. An overall pass in each of these components is required to achieve a pass in the subject as a whole.

    Prescribed Texts:

    Course Materials for Accounting Information Systems, current year.

    • Gelinas U J, Oram A E, and Wiggins W P, Accounting Information Systems, (2nd ed.), PWS Kent 1993.
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    Handbook 1997 : Faculty of Economics and Commerce : Accounting and Finance     
    Status:                   OFFICIAL 1997
Last Modified:            Wednesday March 12 3:36 pm
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Email Enquiries:          Course_Information@registrar.unimelb.edu.au
    Copyright © University of Melbourne 1997.