ACF5904 Accounting information systems
Faculty of Business and Economics
ACF5904 Accounting information systems is a level 5, 6-credit-point, postgraduate unit from the Faculty of Business and Economics, offered in 2026 in Semester 1 and Semester 2 at Caulfield. It needs ACF5950 or ACX5903 and unlocks 2 units.
- Credit points
- 6
- Offered in 2026
- Semester 1, Semester 2
- Caulfield
- Assessment
- Exam 40%
- and 3 other tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before ACF5904
Prerequisites
Pass these before you enrol.
After ACF5904
2 units list ACF5904 as a prerequisite or corequisite.
Enrolment rules
If you are enrolled in course B6005 you must have completed or be enrolled in ACX5903 to undertake this unit.
If you are enrolled in course B6002 or B6038 there is no prerequisite.
Overview
Because most accounting systems are computerised, accountants must understand software and information systems to turn data into financial information and to develop and evaluate controls. This unit builds an understanding of the way accounting information systems work so that you may use, analyse and contribute to the design of accounting information systems and subsystems. Accordingly, the unit provides you with an understanding of critical information technologies that drive information systems; core business processes that allow an organisation to operate efficiently and effectively; common documentation tools used to diagram and assess business processes and databases; and internal control concepts that can be applied to mitigate risks.
Offerings in 2026
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
| Second semester | Caulfield | On campus |
Assessment
- Written20%
- Presentation20%
- Exercise20%
- Examination40%
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
understand the use of information systems for business and analyse and make recommendations on the utilisation and design of such systems
- 2
interpret business process documentation including flowcharts and data flow diagrams
- 3
communicate with database professionals about the design of databases
- 4
critique computerised and manual business processes in terms of their exposure to risk, and suggest internal controls that address the risks
- 5
apply critical thinking and problem solving to activities dealing with accounting information systems.
Workload and teaching
- Tutorials24 hours
- Lectures12 hours
- Teaching approachCase-based teaching
- Teaching approachActive learning
- Teaching approachProblem-based learning
- Teaching approachIndustry-based learning
- Teaching approachResearch activities
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 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 engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective 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 provides you with the opportunity to engage in industry-based learning to incorporate professional and industry experience into your studies.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
Learning resources
Required resources
Richardson, V., Chang, C. J., and Smith, R. E. (2021). Accounting Information Systems, 3rd Edition, McGraw Hill
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
ACF5904 is part of 1 area of study in the 2026 handbook.
Contacts
- Chief Examiners
- Dr Edward Tello
- Dr Kristian Rotaru
Common questions
What are the prerequisites for ACF5904?
You need ACF5950 or ACX5903 before you enrol. Enrolment rules also apply.
What can I take after ACF5904?
ACF5904 is a prerequisite or corequisite for 2 units, including ACF5330 and ACF5510.
When is ACF5904 offered?
In 2026, ACF5904 runs in Semester 1 and Semester 2 at Caulfield.
How much work is ACF5904?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACF5904 have an exam?
Yes. The exam is worth 40% of the final mark, alongside 3 other tasks.
Which majors and minors include ACF5904?
ACF5904 is part of Strategic management accounting.