acc5fas financial acctg info sys
FINANCIAL ACCOUNTING INFORMATION SYSTEMS
ACC5FAS
2019
Credit points: 15
Subject outline
In this subject you will examine the role of the accountant with financial accounting information systems. Systems which have become integrated with the value chain of most organisations. The accountant, as a user of accounting information examines computerised accounting processes in the context of various accounting cycles, for example, expenditure, revenue and production cycles. The concept that the accountant has responsibilities for internal control of the system and thereby the organisation is introduced. In the process of system maintenance and development, the accountant's role of identifying system requirements, aiding with analysis and decision methods, and controlling the process itself are examined.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorAlireza Vafaei
Available to Study Abroad StudentsNo
Subject year levelYear Level 5 - Masters
Exchange StudentsNo
Subject particulars
Subject rules
Prerequisites Only available to students enrolled in Master of Accounting or Master of Professional Account courses (LMCPA, LMPABA, LMPAC, LMAFM, LMPAIM, LZFAPA, LMPASY, LYFAPA)
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Accounting Information Systems:5th edition | Prescribed | Parkes A., Considine B., Blount Y., Olesen K. | John Wiley & Sons Australia |
| Readings | Financial Accounting: Reporting, Analysis and Decision Making (6th Edition) | Prescribed | Shirley Carlon, Rosina McAlpine, Chrisann Lee, Lorena Mitrione, Lily Wong and Ngaire Kirk. (2019) | John Wiley & Sons Australia Ltd |
Graduate capabilities & intended learning outcomes
01. Examine the nature of accounting information systems and their relationship to its organisation's processes, control, planning and strategy.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Examine the purpose and nature of controls in the operation and management of accounting information systems and the accountant's role in these activities.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Identify accounting information systems development activities and the accountant's role in these activities.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Examine the operation, controls and the uses of the revenue, expenditure and general ledger processes.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
05. Apply the relevant accounting and information systems knowledge to report financial information using computerised system and to analyse the company's performance.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
06. Identify the key social responsibility issues related to the practice of accounting and information systems.
- Activities:
- Tutorial, Case studies, Assignment activities and Final Examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Melbourne, 2019, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorAlireza Vafaei
Class requirements
Computer LaboratoryWeek: 11 - 22
One 1.0 hours computer laboratory per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment ( equivalent to 1,000 words per student) | 20 | 01, 02, 03, 04, 05, 06 | |
| One final 3-hour examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05, 06 | |
| Individual Assignment (equivalent to 1000 words) | 20 | 01, 02, 03, 04, 05, 06 |
Melbourne, 2019, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorAlireza Vafaei
Class requirements
Computer LaboratoryWeek: 32 - 43
One 1.0 hours computer laboratory per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.
LectureWeek: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment ( equivalent to 1,000 words per student) | 20 | 01, 02, 03, 04, 05, 06 | |
| One final 3-hour examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05, 06 | |
| Individual Assignment (equivalent to 1000 words) | 20 | 01, 02, 03, 04, 05, 06 |
Sydney, 2019, Study Period 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorAlireza Vafaei
Class requirements
LectureWeek: 31 - 42
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
Computer LaboratoryWeek: 31 - 42
One 1.0 hours computer laboratory per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment ( equivalent to 1,000 words per student) | 20 | 01, 02, 03, 04, 05, 06 | |
| One final 3-hour examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05, 06 | |
| Individual Assignment (equivalent to 1000 words) | 20 | 01, 02, 03, 04, 05, 06 |
Sydney, 2019, Study Period 3, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorBalachandran Muniandy
Class requirements
Lecture
One 2.0 hours lecture per week on weekdays during the day and delivered via face-to-face.
Computer Laboratory
One 1.0 hours computer laboratory per week on weekdays during the day and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment ( equivalent to 1,000 words per student) | 20 | 01, 02, 03, 04, 05, 06 | |
| One final 3-hour examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05, 06 | |
| Individual Assignment (equivalent to 1000 words) | 20 | 01, 02, 03, 04, 05, 06 |
Sydney, 2019, Study Period 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorAlireza Vafaei
Class requirements
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Computer LaboratoryWeek: 10 - 22
One 1.0 hours computer laboratory per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Group Assignment ( equivalent to 1,000 words per student) | 20 | 01, 02, 03, 04, 05, 06 | |
| One final 3-hour examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05, 06 | |
| Individual Assignment (equivalent to 1000 words) | 20 | 01, 02, 03, 04, 05, 06 |