Accounting information systems

At the core of Accounting Information Systems is the idea that accountants must understand the core business processes that underpin the business activities in an organisation and generate transaction data. The focus will be on an introduction to: enterprise systems; database management; documentation methods; internal controls (in order to ensure resources remain secure from losses through both inadvertent and malicious actions); ethics and the core business processes found in organisations. Further, given the role technology plays in accounting, with many accounting systems being computerised, other topics covered include: how hardware, software and human processes turn data into useful financial and non-financial information for decision making; corporate modelling theory; models as decision support tools; types and uses of models; benefits and limitations of models; and principles of effective spreadsheet design.