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Module ASB-2510:
Accounting Information Systems

Module Facts

Run by Bangor Business School

10 Credits or 5 ECTS Credits

Semester 2

Organiser: Prof Aziz Jaafar

Overall aims and purpose

To develop understanding of both the role of accounting information systems in an organisation and how information technology can support the activities of the accountant and decision making.To explain the fundamental concepts, importance and use of database systems, and to describe the threats and computer fraud faced by modern information systems.

Course content

The course may include but will not be limited to: Accounting Information System design; Business processes/Transaction processing & ERP systems; Systems Documentation Techniques; Computer Fraud, Ethics & Cybercrime; AIS applications – Revenue Cycle; AIS Development Strategies and SAGE

Assessment Criteria


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.


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.


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.

C- to C+

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.

Learning outcomes

  1. Prepare and use information systems documentation techniques to understand and document information systems.

  2. Discuss how AIS are used to record and enable business processes and transaction processing.

  3. Explain internal controls, fraud, cybercrime and information system controls in a business.

  4. Explain the database concepts and identify a suitable strategy for selecting an AIS system for a business.

  5. Understand contemporary AIS issues e.g. big data, cybersecurity, data analytics, XBRL, ERP etc..

  6. Use computerised accounting system (e.g., SAGE).

  7. Identify main concepts of Accounting Information Systems, business processes and the application of Accounting Information Systems in businesses and organisations.

Assessment Methods

Type Name Description Weight
1.5 Written Exam 75
Sage Certification 25

Teaching and Learning Strategy

Practical classes and workshops

A two-hour workshop every other week to include use of SAGE accounting software

Private study

Preparation for the lectures; practicals; coursework and use of accounting software


A two-hour lecture over 5 weeks. Discussion/Lectures on the following: Accounting Information System design; Business processes/Transaction processing & ERP systems; Systems Documentation Techniques; Computer Fraud, Ethics & Cybercrime; AIS applications – Revenue Cycle; AIS Development Strategies.


Transferable skills

  • Literacy - Proficiency in reading and writing through a variety of media
  • Numeracy - Proficiency in using numbers at appropriate levels of accuracy
  • Computer Literacy - Proficiency in using a varied range of computer software
  • Self-Management - Able to work unsupervised in an efficient, punctual and structured manner. To examine the outcomes of tasks and events, and judge levels of quality and importance
  • Exploring - Able to investigate, research and consider alternatives
  • Information retrieval - Able to access different and multiple sources of information
  • Inter-personal - Able to question, actively listen, examine given answers and interact sensitevely with others
  • Critical analysis & Problem Solving - Able to deconstruct and analyse problems or complex situations. To find solutions to problems through analyses and exploration of all possibilities using appropriate methods, rescources and creativity.
  • Presentation - Able to clearly present information and explanations to an audience. Through the written or oral mode of communication accurately and concisely.
  • Teamwork - Able to constructively cooperate with others on a common task, and/or be part of a day-to-day working team
  • Argument - Able to put forward, debate and justify an opinion or a course of action, with an individual or in a wider group setting

Subject specific skills

  • knowledge of some of the contexts in which accounting can be seen as operating (examples of contexts include the legal, ethical, social and natural environment; the accountancy profession; the business entity; the capital markets; the public sector)
  • knowledge of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain
  • knowledge of some of the alternative technical languages and practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making)
  • skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)
  • knowledge of contemporary theories and empirical evidence concerning accounting in at least one of its contexts (for example, accounting and capital markets; accounting and the firm; accounting and the public sector; accounting and society; accounting and sustainability) and the ability to critically evaluate such theories and evidence age
  • Quantification and design. Data, and their effective organisation, presentation and analysis, are important in economics. The typical student will have some familiarity with the principal sources of economic information and data relevant to industry, commerce, society and government, and have had practice in organising it and presenting it informatively. This skill is important at all stages in the decision-making process.
  • Articulating and effectively explaining information.
  • An ability to interpret financial data including that arising in the context of the firm or household from accounting statements and data generated in financial markets. The interpretation may involve analysis using statistical and financial functions and procedures such as are routinely available in spreadsheets (eg Microsoft Excel) and statistical packages. It may assume the skills necessary to manipulate financial data and carry out statistical and econometric tests (e.g. estimation and interpretation of asset pricing models; financial modelling and projections; event studies and residuals analysis; elements of time series analysis, such as serial correlation mean reversion, and stochastic volatility).
  • Innovation, creativity and enterprise: the ability to act entrepreneurially to generate, develop and communicate ideas, manage and exploit intellectual property, gain support, and deliver successful outcomes.
  • Numeracy: the use of quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.
  • Ability to work collaboratively both internally and with external customers and an awareness of mutual interdependence.
  • Ability to work with people from a range of cultures.
  • Conceptual and critical thinking, analysis, synthesis and evaluation.


Resource implications for students


Reading list

Romney, M.B. Accounting Information Systems, Global Edition / M.B. Romney, P.J. Steinbart. - UK: Pearson Education, 14th edition (2018)

Pre- and Co-requisite Modules

Courses including this module