Computerised Financial Accounting
Accounting Information System


Apply For This Course Now

Course Aim

The course aims to provide a critical understanding of Accounting Information Systems (AIS) that will enable graduates to practice the subject in an effective manner. ... The information that can be generated by an accounting system is diverse and informs the decisions of internal and external stakeholders.


Course Description:

This course is an introduction to Accounting Information Systems: their role in organisations, particularly in support of strategic and operational decision-making and problem-solving, as well as operations support and management. Systems thinking; systems design & development; management perspectives on the IT support role to business (particularly security & ethics); trends, issues and concerns in IS; and end-user application software including spreadsheets, reporting, and database management, are studied and assessed.


Course Outcome:

Accounting Information Systems

Knowledge – an understanding of:

  1. The components of an Information System.
  2. The roles played by different types of Information Systems in businesses and organisations.
  3. Information systems documentation.
  4. The relational database model.
  5. How networks and electronic commerce add value to businesses and organisations.
  6. IT controls and auditing

  7. Skills – ability to:

  8. Use Microsoft Access to create and use a well-designed database.
  9. Discuss, critically appraise, and write about Information Systems concepts and IS development.

  10. Values – an appreciation of:

  11. The role users can play in the development and implementation of new Information Systems.
  12. The importance of sound data management.
  13. Information systems ethics and computer crime & security.
  14. Communication skills.

Course Content:

  • Accounting information systems: theoretical foundation and overview
  • Fundamentals of business processes and transaction processing
    • Systems development and documentation techniques
  • Files, database systems and relational databases
    • Introduction to MS Access
  • Database design using the REA data Model
  • Implementing an REA model in a relational database
  • Systems development and systems Analysis
  • Systems design, implementation and operation
  • Accounting information systems development strategies
  • Control in accounting information systems
  • Fraud, controls and audit in accounting information systems
  • Cybercrime: computer attack and abuse techniques
  • Information systems controls for system reliability - Part 1: Information security
  • Information systems controls for system reliability - Part2: Confidentiality and privacy
  • Information systems controls for system reliability - Part 3: Processing integrity and availability
  • Transaction cycles: threats and control procedures
  • Auditing computer-based information systems
  • Overview of transaction processing and enterprise resource planning system and System documentation techniques: Introduction to MYOB
  • Computer fraud and abuse techniques
  • Control and accounting information systems, and Controls for security
  • Confidentiality and privacy controls, and processing integrity and availability controls
  • The revenue cycle: sales to cash collections, and The expenditure cycle: purchasing to cash disbursements
  • Introduction to systems development and systems analysis, and Systems design, implementation and operation
  • AIS development strategies
  • Relational databases, and the REA data model
  • Emerging topics in AIS: Digital business and financial reporting with XBRL, and Block chain technology in accounting and finance
  • The wrap