Accounting Information Systems
Rhedir gan Bangor Business School
10 Credyd neu 5 Credyd ECTS
Trefnydd: Prof Aziz Jaafar
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.
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
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- i 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.
Prepare and use information systems documentation techniques to understand and document information systems.
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.
Identify 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.
Understand contemporary AIS issues e.g. big data, cybersecurity, data analytics, XBRL, ERP etc..
Use computerised accounting system (e.g., SAGE).
|PRAWF DOSBARTH||Sage Certification||
The Assessment Simulation brings together the main learning outcomes studied in the computer sessions. If students achieve a mark of 60 or more then will also be awarded Sage Cerification.
|ARHOLIAD||1.5 Written Exam||
End of the semester exam
Strategaeth addysgu a dysgu
Preparation for the lectures; practicals; coursework and use of accounting software
|Practical classes and workshops||
A two-hour workshop every other week to include use of SAGE 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.
- Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
- Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
- Defnyddio cyfrifiaduron - Medrusrwydd wrth ddefnyddio ystod o feddalwedd cyfrifiadurol
- Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
- Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
- Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
- Sgiliau Rhyngbersonol - Gallu gofyn cwestiynau, gwrando'n astud ar atebion a'u harchwilio
- Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
- Ymwybyddiaeth o ddiogelwch - Bod yn ymwybodol o'ch amgylchedd a hyder o ran cadw at reoliadau iechyd a diogelwch
- Cyflwyniad - Gallu cyflwyno gwybodaeth ac esboniadau yn glir i gynulleidfa. Trwy gyfryngau ysgrifenedig neu ar lafar yn glir a hyderus.
- Gwaith Tîm - Gallu cydweithio'n adeiladol ag eraill ar dasg gyffredin, ac/neu fod yn rhan o dîm gweithio o ddydd i ddydd
- Mentora - Gallu cefnogi, helpu, arwain, ysbrydoli ac/neu hyfforddi eraill
- Gofalu - Dangos consyrn am eraill; gofalu am blant, pobl ag anableddau ac/neu'r henoed
- Rheloaeth - Gallu defnyddio, cydlynu a rheoli adnoddau (dynol, ffisegol ac/neu ariannol)
- Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach
- Hunanymwybyddiaeth & Ystyried - Bod yn ymwybodol o'ch cryfderau, gwendidau, nodau ac amcanion eich hun. Gallu adolygu ,cloriannu a myfyrio'n rheolaidd ar eich perfformiad eich hun ac eraill.
- Arweinyddiaeth - Gallu arwain a rheoli, datblygu cynlluniau gweithredu ac amcanion, cynnig arweiniad a chyfarwyddyd i eraill, ac ymdopi â'r pwysau sy'n gysylltiedig ag awdurdod o'r fath
Sgiliau pwnc penodol
- 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.
- Framing. Through the study of economics, a student should learn how to decide what should be taken as given or fixed for the purposes of setting up and solving a problem, i.e. what the important 'parameters' are in constraining the solution to the problem. Learning to think about how and why these parameters might change encourages a student to place the economic problem in its broader social and political context. This 'framing' skill is important in determining the decision-maker's ability to implement the solutions to problems.
- An appreciation of the nature of the contexts in which finance can be seen as operating, including knowledge of the institutional framework necessary for understanding the role, operation and function of markets and financial institutions (e.g. the economic, legal, regulatory and tax environment, both national and international; the firm; the capital markets and the public sector).
- A knowledge of the major theoretical tools and theories of finance, and their relevance and application to theoretical and practical problems (e.g. concept of arbitrage and examples of its use; financial mathematics and capital budgeting criteria; informational efficiency; optimal risk sharing; portfolio theory; asset pricing models and the valuation of securities; cost of capital; derivative pricing; risk management; information asymmetry; principal agency relationships; signalling; Fisher separation and capital budgeting criteria; behavioural finance; term structure and the movement of interest rates; determination of exchange rates and financial intermediation).
- 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).
- An ability to understand financial statements, and a basic appreciation of the limitations of financial reporting practices and procedures (eg financial statement analysis; the relation between cash flow accounting and accrual accounting; discretionary accounting practices).
- Problem solving and critical analysis: analysing facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions.
- Research: the ability to analyse and evaluate a range of business data, sources of information and appropriate methodologies, which includes the need for strong digital literacy, and to use that research for evidence-based decision-making.
- 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.
- Articulating and effectively explaining information.
- Conceptual and critical thinking, analysis, synthesis and evaluation.
- Self-management: a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.
- Self reflection: self-analysis and an awareness/sensitivity to diversity in terms of people and cultures. This includes a continuing appetite for development.
Goblygiadau o ran adnoddau ar gyfer myfyrwyr
Romney, M.B. Accounting Information Systems, Global Edition / M.B. Romney, P.J. Steinbart. - UK: Pearson Education, 2015. - 736 с. - ISBN 9781292061085
Rhagofynion a Chydofynion
Cyrsiau sy’n cynnwys y modiwl hwn
Opsiynol mewn cyrsiau:
- NQ26: BA Astudiaethau Busnes a Chymraeg year 2 (BA/ABCH)
- N400: BA Accounting and Finance year 2 (BA/AF)
- N401: BA Accounting & Finance (with International Experience) year 2 (BA/AFIE)
- NN4J: BSc Accounting and Finance (4 year with Incorp Found) year 2 (BSC/ACCF1)
- NN4H: BSc Accounting and Finance year 2 (BSC/ACCFIN)
- N402: BSc Accounting & Finance (with International Experience) year 2 (BSC/ACCFINIE)
- N406: BSc Accounting and Finance (Bangor International College) year 2 (BSC/BICAF)