UnitLevel 2Undergraduate

ACF2400 Accounting information systems

Faculty of Business and Economics

ACF2400 Accounting information systems is a level 2, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2026 in Semester 1 and Semester 2 at Caulfield. It needs ACB1120, ACC1100, ACC1001, ACF1100, ACF1001, ACW1120, ACW1020, ACB1020, ACX1100 or ACX1001 and unlocks 2 units.

Credit points
6
Offered in 2026
Semester 1, Semester 2
Caulfield
Assessment
Exam 90%
and 5 other tasks
Workload
144 hours
per semester

This is the 2026 handbook entry. See the 2027 entry.

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Requisites

Enrolment rules

To be successful in this unit, background knowledge and application of maths is required at the equivalent of VCE Year 12 level.  You may have satisfied this by completing relevant prerequisite unit/s, or you have covered relevant topics in your final years of secondary study.  You should self-assess your maths competency prior to enrolling in this unit.

Overview

At the core of Accounting Information Systems is the idea that accountants must understand the core business processes that underpin the business activities in an organisation and generate transaction data. The focus will be on an introduction to: enterprise systems; database management; documentation methods; internal controls (in order to ensure resources remain secure from losses through both inadvertent and malicious actions); ethics and the core business processes found in organisations.

Further, given the role technology plays in accounting, with many accounting systems being computerised, other topics covered include: how hardware, software and human processes turn data into useful financial and non-financial information for decision making; corporate modelling theory; models as decision support tools; types and uses of models; benefits and limitations of models; and principles of effective spreadsheet design.

Offerings in 2026

Teaching periodCampusMode
First semesterCaulfieldOn campus
Second semesterCaulfieldOn campus

Assessment

  • Written
    15%
  • Presentation
    25%
  • Project
    20%
  • Examination
    40%
  • Presentation
    25%
  • Project
    25%
  • Examination
    50%

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Learning outcomes

When you finish this unit, you should be able to:

  1. 1

    examine the role of business processes and accounting information systems in capturing, storing, managing and analysing data to support the needs of stakeholders and data driven decision making

  2. 2

    explain, analyse and evaluate the design and security features of effective accounting information systems

  3. 3

    interpret, analyse, and evaluate the accounting information generated by various business processes

  4. 4

    identify and explain sources of threat to accounting information systems and business processes, and propose appropriate internal controls for managing risk in a global context

  5. 5

    interpret and analyse data to develop business information for financial modelling to assist in the operation of accounting information systems

  6. 6

    recommend and justify business decisions according to ethical principles in the context of accounting information systems.

Workload and teaching

  • Tutorials24 hours
  • Lectures12 hours
  • Teaching approachProblem-based learning
  • Teaching approachActive learning
  • Teaching approachCase-based teaching
  • Teaching approachResearch activities
  • Teaching approachSimulation or virtual practice

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. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.

This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.

This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.

This unit includes case-based teaching, where you apply your knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.

This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.

This unit allows you to engage in guided, immersive experiences to develop relevant skills, knowledge and attitudes through simulation or virtual practice.

Learning resources

Required resources

Romney, M.B., Steinbart, P.J., Summers, S.L. & Wood, D.A. (2020)(2021). Accounting information systems, Global Edition, 15th Edition, Pearson Education Limited. ISBN 9781292353364

Technology resources

There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.

Where it fits

ACF2400 is part of 3 areas of study in the 2026 handbook.

Contacts

Chief Examiners
Dr Brett Considine
Erica Liu

Common questions

What are the prerequisites for ACF2400?

You need ACB1120, ACC1100, ACC1001, ACF1100, ACF1001, ACW1120, ACW1020, ACB1020, ACX1100 or ACX1001 before you enrol. Enrolment rules also apply.

What can I take after ACF2400?

ACF2400 is a prerequisite or corequisite for 2 units, including ACW3900 and ACX3900.

When is ACF2400 offered?

In 2026, ACF2400 runs in Semester 1 and Semester 2 at Caulfield.

How much work is ACF2400?

The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.

Does ACF2400 have an exam?

Yes. The exam is worth 90% of the final mark, alongside 6 other tasks.

Which majors and minors include ACF2400?

ACF2400 is part of Accounting; and Business analytics and statistics.

More details

Credit points
6
Level
2
Study level
Undergraduate
Faculty
Faculty of Business and Economics
Organisational unit
Department of Accounting
Type
Coursework
EFTSL
0.125
Student contribution
SCA Band 4
Study abroad
Available