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Online unit

Accounting Information Systems

Overview of the unit

Unit code: ACC60006
Duration: 1 Teaching Period
Contact hours: Recommended 8 hours of study per week

About this unit

The aim of this unit is to critically enhance the knowledge that students require in order to examine and evaluate accounting information systems, both manual and computer based. The basis of the unit is the accurate recording of all transactions following the globally accepted principles of double entry accounting. In particular, students will be able to make informed judgements on how internal control is critical to the performance and activities of small businesses in relation to their accounting information systems. On completion of this unit, students should be able to design an effective accounting information system necessary to meet the needs of a typical small business.

Content

  • Rules of Double Entry Accounting
  • Recording Transactions in Ledgers and Journals (General and Special)
  • Balance Day Adjustments
  • Internal and Cash Control
  • Working Capital Management Through Accounts Receivable
  • Current Liabilities
  • Inventory Management
  • Fixed Asset Control
  • Double Entry Accounting Software

This unit is found in Graduate Certificate of Professional Accounting and Master of Professional Accounting.