| Effective Term: | 2025/14 |
| Institute / School : | Institute of Innovation, Science & Sustainability |
| Unit Title: | Business Information Systems |
| Unit ID: | BUACC1003 |
| Credit Points: | 15.00 |
| Prerequisite(s): | Nil |
| Co-requisite(s): | Nil |
| Exclusion(s): | (BUACC2604) |
| ASCED: | 080101 |
| Other Change: | |
| Brief description of the Unit |
This unit delves into the contemporary integration of accounting and logistics systems, revolutionizing the operations of modern businesses and consequently redefining the accountant's role and organizational structures. Emphasizing the latest advancements, it addresses the challenges and opportunities the accounting profession encounters with the surge in online accounting systems. Students gain practical skills in selecting, utilizing, analyzing, and implementing computer-based accounting packages for small businesses. Furthermore, it introduces the fundamentals of data storage and information retrieval, empowering graduates to contribute meaningfully to the design, development, selection, and operation of accounting information systems. The unit also covers the application of technology in mainstream business processes and addresses internal control issues within IT systems. The role of current and emerging technology around artificial intelligence, Enterprise Resource Planning (ERP), blockchain, business intelligence, robotics, data visualisation and data analytics is also covered. |
| Grade Scheme: | Graded (HD, D, C, P, MF, F, XF) |
| Work Experience Indicator: |
| No work experience |
| Placement Component: No |
| Supplementary Assessment:Yes |
| Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment |
| Course Level: |
| Level of Unit in Course | AQF Level(s) of Course | | 5 | 6 | 7 | 8 | 9 | 10 | | Introductory | | |  | | | | | Intermediate | | | | | | | | Advanced | | | | | | |
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| Learning Outcomes: |
| Knowledge: |
| K1. | Describe the principal operating cycles that occur within a business |
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| K2. | Identify the key technological developments, business processes and systems documentation techniques, that underpin contemporary accounting information systems |
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| K3. | Explain the fundamentals of database management systems, design and relational databases |
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| K4. | Identify stages and practical issues associated with implementing new or updated computer accounting applications/systems including design, implementation, operation, and information systems controls, and how these might be best managed. |
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| Skills: |
| S1. | Evaluate the design of an on-line transaction entry system identifying the key principles of database normalisation involved |
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| S2. | Explain the criteria that indicate the level of need for internal control procedures and classify the suggested controls |
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| S3. | Demonstrate data entry and information retrieval system skills |
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| Application of knowledge and skills: |
| A1. | Reflect critically on the structural changes that organisations have undergone as a result of the evolution of Accounting Information Systems – such as automation of accounting data processing, working online, and integration of accounting and logistics systems – and discuss the resulting challenges, changes, and efficiencies. |
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| A2. | Demonstrate an understanding of various computerised accounting solutions including computer based audit systems, sytems to manage big data and systems to prevent computer fraud |
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| Unit Content: |
The role of accounting information systems
The transaction cycles – payment, revenue, and general ledger
Internal controls
Computerised accounting system
Database and applications development
Enterprise information systems
E-commerce
Cloud computing and security risks |
| Graduate Attributes: |
| Federation University recognises that students require key transferable employability skills to prepare them for their future workplace and society. FEDTASKS (Transferable Attributes Skills and Knowledge) provide a targeted focus on five key transferable Attributes, Skills, and Knowledge that are be embedded within curriculum, developed gradually towards successful measures and interlinked with cross-discipline and Co-operative Learning opportunities. One or more FEDTASK, transferable Attributes, Skills or Knowledge must be evident in the specified learning outcomes and assessment for each FedUni Unit, and all must be directly assessed in each Course.
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| FED TASK and descriptor | Development and acquisition of FEDTASKS in the Unit | | Level | FEDTASK 1
Interpersonal | Students will demonstrate the ability to effectively communicate, inter-act and work with others both individually and in groups. Students will be required to display skills in-person and/or online in: • Using effective verbal and non-verbal communication • Listening for meaning and influencing via active listening • Showing empathy for others • Negotiating and demonstrating conflict resolution skills • Working respectfully in cross-cultural and diverse teams. | Level 2 - Student demonstrates some independence within provided guidelines | FEDTASK 2
Leadership | Students will demonstrate the ability to apply professional skills and behaviours in leading others. Students will be required to display skills in: • Creating a collegial environment • Showing self -awareness and the ability to self-reflect • Inspiring and convincing others • Making informed decisions • Displaying initiative | Level 2 - Student demonstrates some independence within provided guidelines | FEDTASK 3
Critical Thinking and Creativity | Students will demonstrate an ability to work in complexity and ambiguity using the imagination to create new ideas. Students will be required to display skills in: • Reflecting critically • Evaluating ideas, concepts and information • Considering alternative perspectives to refine ideas • Challenging conventional thinking to clarify concepts • Forming creative solutions in problem solving. | Level 2 - Student demonstrates some independence within provided guidelines | FEDTASK 4
Digital Literacy | Students will demonstrate the ability to work fluently across a range of tools, platforms and applications to achieve a range of tasks. Students will be required to display skills in: • Finding, evaluating, managing, curating, organising and sharing digital information • Collating, managing, accessing and using digital data securely • Receiving and responding to messages in a range of digital media • Contributing actively to digital teams and working groups • Participating in and benefiting from digital learning opportunities. | Level 2 - Student demonstrates some independence within provided guidelines | FEDTASK 5
Sustainable and Ethical Mindset | Students will demonstrate the ability to consider and assess the consequences and impact of ideas and actions in enacting ethical and sustainable decisions. Students will be required to display skills in: • Making informed judgments that consider the impact of devising solutions in global economic environmental and societal contexts • Committing to social responsibility as a professional and a citizen • Evaluating ethical, socially responsible and/or sustainable challenges and generating and articulating responses • Embracing lifelong, life-wide and life-deep learning to be open to diverse others • Implementing required actions to foster sustainability in their professional and personal life. | Level 2 - Student demonstrates some independence within provided guidelines |
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| | Learning Outcomes Assessed | Assessment Tasks | Assessment Type | Weighting | | 1. | K1, K2, K3, S1, A1 | Actively engage in class and/or online activities which could include: quizzes, tests, discussion activities, practical tasks, or engaging with case studies. | Individual Learning Activities | 10-20% | | 2. | K2, K3, K4, S1, S2, S3, A1, A2 | Group assignment - this involves the use of contemporary computer software | Assignment and presentation | 30-50% | | 3. | K1, K2, K3, K4, S1, S2, S3, A1, A2 | Comprehensive review of all topics | Invigilated final assessment task | 30-50% |
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