Accounting Information Systems

Overview

The accountant's role is not simply to report on the results of past activities, but to take a proactive role in obtaining and interpreting financial and non-financial information about the organisation's continuing activities. That role includes understanding, developing, maintaining and improving accounting information systems. This course analyses the basic components of accounting information systems and examines how information technology affects the nature of business in general and accounting in particular. In addition to analysing technology-driven changes, the course explores how businesses are responding to an increasingly competitive environment by re-examining every internal activity and the impact that this has for the accountant.

Learning Objectives

At the end of this module students should be able to:
1. Describe the flow of accounting data and information in business organisations in general and in accounting systems in particular;
2. Demonstrate awareness of how information technology is used in information processing;
3. Discuss how information systems are developed, implemented and maintained;
4. Demonstrate awareness of security and control issues in accounting information systems; and
5. Demonstrate awareness of ethical and legal issues in information system development.

Skills

Students should demonstrate:

 improved ability to work as part of a group.
 competence in the use of popular accounting applications
 improved study skills and habits appropriate to modules of this type.

Assessment

Students must achieve an overall mark of 40% in the module to pass