ACF5904 - Accounting information systems - 2019

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - 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

Chief examiner(s)

Dr Andrzej Ceglowski


Dr Andrzej Ceglowski

Unit guides



  • First semester 2019 (On-campus)
  • Second semester 2019 (Evening)
  • Second semester 2019 (On-campus)


If students are enrolled in course B6002 there are no prerequisites.

Students enrolled in all other courses must have passed ACF5950.


Because most accounting systems are computerised, accountants must understand software and information systems to turn data into financial information and to develop and evaluate controls. This unit builds an understanding of the way accounting information systems work so that students may use, analyse and contribute to the design of accounting information systems and subsystems. Accordingly, the unit provides students with an understanding of critical information technologies that drive information systems; core business processes that allow an organisation to operate efficiently and effectively; common documentation tools used to diagram and assess business processes and databases; and internal control concepts that can be applied to mitigate risks.


The learning objectives associated with this unit are to:

  1. understand the use of information systems for business and analyse and make recommendations on the utilisation and design of such systems
  2. interpret business process documentation including flowcharts and data flow diagrams
  3. communicate with database professionals about the design of databases
  4. critique computerised and manual business processes in terms of their exposure to risk, and suggest internal controls that address the risks
  5. apply critical thinking and problem solving to activities dealing with accounting information systems.


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