|Year of offer||2017|
|Subject level||Undergraduate Level 1|
|Mode of delivery|
On Campus — Parkville
|Fees||Subject EFTSL, Level, Discipline & Census Date|
The objective of this subject is to provide students with a broad introduction to core business processes that underpin organisational business activities and generate accounting transaction data. The subject will discuss methods for documenting and analysing business processes; the role and operation of accounting information systems; internal controls for business processes; and the core business processes associated with revenue and expenditure transaction cycles and business reporting.
On successful completion of this subject a student should be able to:
- identify the activities and business processes that generate specific accounting data;
- read business process documentation;
- explain the role of business processes and accounting data in supporting the information needs of internal and external stakeholders;
- explain the importance of internal control;
- recommend internal control plans to cover key business process risks and to achieve key business process operation and information control goals;
- evaluate, analyse and interpret the efficacy of business processes and the reliability of accounting data generated within business processes.
- High level of development: collaborative learning; problem solving; team work; interpretation and analysis; critical thinking; evaluation of data and other information; use of computer software; written communication; application of theory to practice.
- Moderate level of development: oral communication; written communication; synthesis of data and other information; accessing data and other information from a range of sources; receptiveness to alternative ideas