ACCY6108 – Accounting Information Systems
Module code
ACCY6108
Module title
Accounting Information Systems
Prescription
The aim of this course is to develop the knowledge, skills, and competencies to evaluate and use accounting information systems and technologies.
Programmes
- BI1401
- TP4775
NZQA Level
Level 6
NZQA Credits
15
Delivery method
- Web-Supported
Learning hours
- Total learning hours
- 150
Resources required
- Learning Outcomes
- 1. Evaluate transaction cycles to devise procedures that minimise control and fraud risk exposures.
2. Utilise accounting information systems and technologies to meet reporting and operational obligations.
3. Outline requirements for constructing, delivering, and managing systems development.
4. Analyse the role of accounting information systems in organisational strategy and value creation. - Content
- LO1
• Revenue, expenditure, and conversion cycles
• Systems documentation techniques
• COSO control framework
• Cyber security
• Fraud and internal controls
• Automated fraud detection
LO2
• Resource Event Agent models (REA)
• Enterprise resource planning systems
• Data analytics and reporting
• Accounting software, cloud accounting, MS Excel, MS Access
• Financial reporting and management reporting systems
• Database management system
• e-business and e-commerce
LO3
• Systems development life cycle
• Systems design, selection, and implementation
LO4
• Information systems-based accounting solutions
• Conceptual foundations of information and AIS
• AIS’ role in organisational strategic aspirations and value creation - Teaching and Learning Strategy
- All learning and teaching activities as described in the approved programme and delivery documents are enabled for this course unless specified.
- Basic of Assessment
- Assessment in this course employs an achievement-based grading scheme. Learners will be advised of all matters relating to summative assessment prior to the start of the course.
- Assessment Criteria
- The portfolio is comprised of multiple components. Learners need to provide sufficient evidence against all learning outcomes and gain an overall mark of at least 50% in order to pass this module.
(A minimum of 50% of the portfolio assessment activities will be controlled (supervised/observed) - Learning and Teaching Resource
- All required and recommended resource are provided to learners via course outlines.
