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School of Management, Unit Catalogue 2011/12

MN20467: Accounting information systems

Click here for further information Credits: 6
Click here for further information Level: Intermediate (FHEQ level 5)
Click here for further information Period: Semester 1
Click here for further information Assessment: CW 25%, EX 75%
Click here for further information Supplementary Assessment: Like-for-like reassessment (where allowed by programme regulations)
Click here for further information Requisites: Before taking this unit you must take MN10004 and take MN10466
Click here for further information Description: Aims:
The aims of the unit are to provide students with an appreciation of the current issues in information technology together with a theoretical and practical understanding of the process of developing and implementing an information system to support the activities of the accountant.
This unit analyses the basic components of 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. The accountant's role is no longer simply to report on the results of past activities but to take a more proactive role in interpreting non-financial as well as financial information about the organisation's activities and discussing how to improve the design and functioning of accounting information systems.

Learning Outcomes:
At the end of this unit students will be equipped to:
1. Understand the flow of accounting data and information in business organisations in general and in accounting systems in particular.
2. Understand how information technology is used in information processing.
3. Understand how information systems are developed, implemented and maintained.
4. Demonstrate awareness of security and control issues in accounting information systems.
5. Demonstrate awareness of ethical and legal issues in information system development.
6. Demonstrate competence of popular accounting applications as they relate to the work of an accountant.
7. Work effectively in small groups and make effective presentations.

Intellectual skills
* An introduction to the needs and requirements of Accounting Information Systems (T,A)
* Developing a critical awareness of the techniques and frameworks of information/data flows and their impacts on the organisation (T,F,A)
Professional/Practical Skills
* Knowledge and understanding of business processes (T,A)
* Introduction to business risks, white-collar crime and computer fraud and control mechanisms (T,A)
* Introduction to and analysis of the IT audit process (T,F,A)
Transferable/Key Skills
* Research, project writing, group work (F,A)
* Development of interpersonal skills with fellow students through working on the allocated research project simulating the working environment. (F)
* Presentation skills (F,A).

1. Introduction to Accounting Information Systems
2. The Technology Toolbox - The Internet, E-commerce, etc
3. The Technology Toolbox - Accounting Software, XBRL, etc
4. Introduction to Transaction Cycles
5. The Revenue Cycle
6. The Expenditure Cycle
7. The Expenditure Cycle (cont.)
8. Other Key Cycles
9 & 10. Data Management
11 & 12. E-Commerce
13 & 14. Risk & Ethics
15 & 16. Internal Control
17 & 18. Computer Assisted Audit Techniques
19 & 20. Computer Assisted Audit Techniques
21. Managing Change
22. Review & Exam Discussion.
Click here for further informationProgramme availability:

MN20467 is Optional on the following programmes:

School of Management
  • UMMN-AFB02 : BSc (hons) Accounting and Finance (Full-time) - Year 2
  • UMMN-AKB02 : BSc (hons) Accounting and Finance (Full-time with Thick Sandwich Placement) - Year 2

NB. Programmes and units are subject to change at any time, in accordance with normal University procedures.