Authorised by Academic Registrar, April 1996
Objectives At the completion of this subject students should understand accounting information systems; be able to construct data flow diagrams and systems flowcharts; and appreciate the use and need for operational and accounting controls.
Synopsis There are no formal prerequisites but students are assumed to be competent in basic spreadsheet and database operations. A knowledge of accounting would be helpful but is not essential; students with no accounting will be required to obtain a knowledge of basic bookkeeping by suitable reading during the semester. Topics include the application of computer-based information systems to business; the establishment, maintenance and operation of systems for the processing and recording of business transactions, inventory, sales, purchasing and financial reporting; the integration of these areas into business-wide systems. Physical and logical data flow diagrams will be used to describe systems. The need for, and application of, controls in systems will be introduced, as will be the use of appropriate software.
Assessment Written: 30% + Examination (2 hours): 70%