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INFS2005 Accounting Information Systems

Later Year Course

Offered By School of Accounting & Business Info Systems
Academic Career Undergraduate
Course Subject Information Systems
Offered in First Semester, 2011, Second Semester, 2011, First Semester, 2012, and Second Semester, 2012
Unit Value 6 units
Course Description

Business systems form an integral part of the operation of the modern business organisations. This course takes a close look at the way these systems are structured in organisations, typically in enterprise-wide systems such as ERP systems, to ensure that they are able to successfully collect and process information relating to their core transactions. To this end, this course focuses on the main transaction cycles and business processes, the technologies required for these activities, as well as the international controls required to regulate their operation. Students will gain a detailed understanding of these transaction cycles and business processes by focusing on theory as well as engaging in practice. This course also considers some relevant developments such as new message protocols like XML and XBRL used in electronic commerce that are particularly important to users of financial accounting information such as analysts and investors.

Learning Outcomes

Students who successfully complete this subject will be able to:

  1. Understand the role of computerbased accounting systems, and the business processes that support these systems, in contemporary organisations.
  2. Understand the concept of business exchange and how they map into the REA framework
  3. Understand the importance of organisational controls in the operation of enterprise systems such as the SAP AG ERP system.
  4. Have a understanding of how the basic accounting processes are implemented in the SAP AG system.
  5. Understand the use of XBRL in commerce.
Indicative Assessment
  • Tutorial - Attendance is expected 10%
  • Assignment 20%
  • Final Examination (Closed Book, 3 hour) 70

All componets of the above assessment are compulsory and must be submitted. Also, you must achieve at least 50% for the final examination component to be eligible for an automatic pass grade in this course.

Workload

5 hours per week.

Lectures - Each week the lecture session will include a two hour lecture outlining the major issues pertaining to each week's theme. This lecture will provide an overview only, and you are required to supplement this lecture with reading from the text and other sources.

Tutorials - Every student is required to enrol in one tutorial group.

Areas of Interest Accounting and Business Information Systems
Assumed Knowledge and
Required Skills

Students should have an understanding of information systems equivalent to that of students successfully completing INF1001 Foundations of Electronic Commerce and  Information Systems. Further, students who would like to take this subject and feel that they have sufficient academic or practical experience in accounting and information systems may want to discuss this possibility with the Course Coordinator.

Requisite Statement

INFS1001 Business Information Systems or BUSN1002 Accounting Processes and Systems

Prescribed Texts

See Course Website:  http://ecocomm.anu.edu.au/courses/course.asp?code=INFS2005

Preliminary Reading

None

Indicative Reading List

See Course Website:  http://ecocomm.anu.edu.au/courses/course.asp?code=INFS2005

Majors/Specialisations Accounting and Business Information Systems
Other Information

Academic Contact See: http://ecocomm.anu.edu.au/courses/course.asp?code=INFS2005

The information published on the Study at ANU 2011 website applies to the 2011 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2010 website.

Updated:   13 Nov 2015 / Responsible Officer:   The Registrar / Page Contact:   Student Business Solutions