Accounting Information Systems (AIS) form an integral part of modern organisations as they support managers to plan and control business operations, improve decision-making, and support financial accounting and reporting. The role of the AIS is changing. The Enterprise Resource Planning (ERP) system builds on the AIS and offers the benefits of sharing information across all business functional areas leading to improved business processes. Many internal controls are addressed by the ERP system. Students will be introduced to this cross functional integration and improved internal control with ‘hands on’ SAP experience. Skills will be developed in systems documentation techniques to enable an appreciation of key business processes and associated controls. ERP knowledge and skills are valued by employers, with graduates having higher employability.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Explain the role of Accounting Information Systems (AIS) in modern organisations and highlight key transaction cycles in AIS
- Identify the strengths and weaknesses of functional and process oriented organisational approaches and the relevance of the ERP (Enterprise Resource Planning)
- Generate different forms of systems documentation including data-flow-diagrams, process maps and system flowcharts
- Discuss the value of Corporate and IT governance
- Propose internal controls for business processes
- Examine the key objectives, strategic implications and common technologies associated with the key transaction cycles
- Implement the transaction cycles in an ERP system with SAP?
- Gauge alternative approaches to AIS systems development and the associated risks
- Evaluate the role of internal and external audit and the process of auditing AIS
- Consider ethical issues and the associated risks related to the organisational use of AIS
- Appraise new technologies such as XBRL (eXtensible Markup Language), cloud computing and the ‘big data’ or data analytics phenomenon
Other Information
Indicative Assessment
- SAP Exercise (5) [LO 6,7]
- Mid-Semester Examination (20) [LO 1,2,3,4,5,11]
- Group Assignment (25) [LO 1,2,3,4,5,6,11]
- Final Examination (50) [LO 1,2,3,4,5,6,7,8,9,10,11]
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Workload
Students taking this course are expected to commit 130 hours to completing the work. For semester length offerings this will typically include 3 hours per week in class and at least 7 hours a week on average (excluding non-teaching weeks) on course reading, research, writing and assignment work.
Inherent Requirements
Not applicable
Requisite and Incompatibility
Prescribed Texts
Information about the prescribed textbook (if any) will be made available via the Class Summary.
Assumed Knowledge
Specialisations
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 2
- Unit value:
- 6 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 6.00 | 0.12500 |
Course fees
- Domestic fee paying students
| Year | Fee |
|---|---|
| 2021 | $4410 |
- International fee paying students
| Year | Fee |
|---|---|
| 2021 | $5880 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.
First Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 4245 | 22 Feb 2021 | 01 Mar 2021 | 31 Mar 2021 | 28 May 2021 | In Person | View |
Second Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 7255 | 26 Jul 2021 | 02 Aug 2021 | 14 Sep 2021 | 29 Oct 2021 | In Person | View |