ACF2400 - Accounting information systems - 2017

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Accounting


Dr Kristian Rotaru (Caulfield)

Unit guides



  • First semester 2017 (Day)
  • Second semester 2017 (Day)

City (Melbourne)

  • Trimester A 2017 (Day)
  • Trimester B 2017 (Day)
  • Trimester C 2017 (Day)


At the core of Accounting Information Systems is the idea that accountants must understand the core business processes that underpin the business activities in an organisation and generate transaction data. Thus, the objective of this unit is to provide students with a broad introduction to the core business processes.

Further, given the role technology plays in accounting, with many accounting systems being computerised, other topics covered include: how hardware, software and human processes turn data into useful financial and non-financial information for decision making, methods for documenting and analysing business processes, principles of effective spreadsheet design, systems development and maintenance, and the need to understand internal controls in order to ensure (information and other) resources remain secure from losses through both inadvertent and malicious actions.


The learning goals associated with this unit are to:

  1. examine the role of business processes and the use accounting information systems have in capturing and managing information which supports the needs of stakeholders
  2. analyse and evaluate the design of business processes and accounting information systems
  3. explain the importance of internal controls and recommend internal controls that cover key business processes and which support the achievement of goals
  4. synthesise design principles to develop financial models that assist in decision making
  5. apply critical thinking, problem solving and communication skills to analyse, evaluate and interpret business processes and the accounting data that is generated.


Within semester assessment: 50% + Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)

Dr Kristian Rotaru (First semester)

Dr Edward Tello (Second semester)

Dr Daisy Seng (Trimester A)

Mr Peter Huynh (Trimester B and C)


Students must have passed one of the following units: AFF1000, ACF1000, AFP1000, ACB1000, ACP1000, ACC1000, AFC1000, ACF1100, ACC1100, ACP1100, ACC1200, ACP1200, ACF1200, ACW1100, ACW1200.


ACB2851, ACC2851, ACF2851, ACG2851, ACP2851, ACW2851, BUS1060, BUS3030, AFF2851, AFC2851, AFW2851, AFP2851, ACC2400.