Accounting Information Systems


Quick Info

  • Currently offered by Alphacrucis: Yes
  • Course code: ACC212
  • Credit points: 10
  • Subject coordinator: Philip Lee


The following courses are prerequisites:

Awards offering Accounting Information Systems

This unit is offered as a part of the following awards:

Unit Content

Curriculum Objective



  1. Demonstrate an understanding of Accounting Information Systems (AIS) within business entities;
  2. Describe and discuss the processing cycle within the AIS;
  3. Demonstrate the ability to use XBRL to externally report business activity as part of an AIS;
  4. Critically analyse and evaluate AIS systems and internal controls;
  5. Identify and discuss how to implement good corporate governance and audit planning within an AIS;
  6. Identify, explain and critically analyse control features instigated in AIS systems.

Subject Content

  • Introduction to Accounting Information Systems
  • Database concepts
  • XBRL reporting
  • Subsidiary ledgers and controls
  • Internal controls
  • Revenue cycle
  • Expenditure cycle
  • Production cycle
  • HR management and payroll cycle
  • General ledger and financial reporting cycle
  • Auditing and governance of accounting information systems
  • Ethics and cybercrime

This course may be offered in the following formats

  • Face-to-Face
  • Distance / Global Online

Please consult your course prospectus or enquire about how and when this course will be offered next at Alphacrucis University College.

Assessment Methods

  • Online Exams (10%)
  • XBRL Exercise (20%)
  • Business Report (20%)
  • Final Exam (50%)

Prescribed Text

  • Considine, B., Parkes, A., Olesen, K., Blount, Y. & Speer, D. (2012).  Accounting Information Systems: Understanding Business Processes (4th ed.).  Milton, Qld: John Wiley & Sons Australia.

Please consult your instructor before purchasing textbooks