BSPD721 – Accounting Informatics

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Module code
Module title
Accounting Informatics
To enable students to analyse theoretical and practical issues relating to the applications management of accounting information systems.
  • IT1101
NZQA Level
Level 7
NZQA Credits
Delivery method
  • Web-Enhanced
Learning hours
Directed hours
Self directed hours
Total learning hours
Resources required
The organisational contexts of the accounting information system.
- Characteristics of different types of information systems and their relationships.
- The meaning and purpose of an accounting information system (AIS).
- The components of an AIS
- Ethical issues in managing accounting information
- Classification of information systems and the types of business decisions that are supported by them

Strategic considerations involved in planning information systems
- IT strategic planning process, including the need for alignment with entity strategy, and the implications of emerging technologies on the entity's business model
- How the IT function and IT resources are managed within an entity
- The process and documentation requirements of the systems development life cycle (SDLC) and its application in specific AIS-related cases
- Planning processes and the requirement to establish internal control in IT systems
- Identification of information flows within an organisation.
- Purpose of general ledger system

Objectives and functions of Revenue, Expenditure and Resources Management Cycles
- Data sources, documentation, files, data flows and processing in General Ledger, Expenditure and Resources Management Cycles
- Controls to minimise exposures risks in these cycles
- Approaches, tools and application of the systems development cycle.
- Alternative methods of processing and storing accounting data.

Identification and application of security and control measures to information systems.
- Interrelationship between internal control and IT risk management
- Contemporary control frameworks, such as COSO and COBIT
- Internal control systems for specific AIS-related cases

The application of computerised accounting systems to the general ledger, debtors, inventory, payroll, creditors and fixed assets functions
- The impact of E-commerce on business processes
- System flowcharts and dataflow diagrams to describe processing cycles

Components of a relational database, data modelling and database design concepts
Learning Outcomes
Upon successful completion of this module students will be able to:

1. Analyse Accounting Information Systems concepts.
2. Analyse the process of applications system selection, acquisition, implementation and management, and apply to relevant cases.
3. Analyse and evaluate security and control concepts applicable to accounting information systems
4. Analyse the flow of information through accounting systems.
5. Solve business problems using accounting and database software
6. Analyse current issues impacting on accounting information systems

Learning and Teaching Resource
Teaching will involve blended delivery methods incorporating theoretical and practical classes, face to face, lectures, tutorials, workshops, group activities, guest lecturers, field trips, role-play, video conferencing, and on-line delivery, as appropriate
Teaching and Learning Strategy
An extended reading list will be supplied by the lecturer at commencement of the module. This will be updated annually.