Accounting Information Systems
Mgmnt & Acc Info Systems 2022-23
Bangor Business School
Module - Semester 1
The course may include but will not be limited to: Accounting Information System (AIS) design; Business processes/Transaction processing & Enterprise Resource Planning (ERP) systems; Systems Documentation Techniques; Computer Fraud, Ethics & Cybercrime; AIS applications – Revenue Cycle; AIS Development Strategies and SAGE
-threshold -D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.
-good -B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.
-excellent -A- to A+ (70%+): Outstanding performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.
-another level-C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.
- Discuss contemporary AIS issues e.g. big data, cybersecurity, data analytics, XBRL, ERP etc..
- Discuss how AIS are used to record and enable business processes and transaction processing.
- Explain internal controls, fraud, cybercrime and information system controls in a business.
- Explain main concepts of Accounting Information Systems, business processes and the application of Accounting Information Systems in businesses and organisations.
- Explain the database concepts and identify a suitable strategy for selecting an AIS system for a business.
- Prepare and use information systems documentation techniques to understand and document information systems.
- Use computerised accounting system (e.g., SAGE).
Exam (Centrally Scheduled)
A three hour written exam in which the students are assessed on the relevant learning outcomes.
Students will be given a personal licence to download the SAGE accounting software, complete the different units and obtain a SAGE certificate.