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Accounting Information Systems

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N12131

Semester: Spring

Convenor: Douglas Howcroft

Credits & Level: 10 credits; Level 2

Pre-requisites: N11123 (Financial Accounting) and N11101 (Computers in Business) and N11126 (Management Accounting and Decisions I) Or both T11012 Introduction to Accounting with application to China and T11013 Introduction to Finance with an application to China.

Co-requisites: None.

Target Students: Only available to Part I and Part II Business School students. Optional module for Maths and Management (Part I) and Msci Accounting and Finance in Contemporary China

Delivery: 11 one-hour lectures and 4 two-hour lab sessions..

Assessment: One 1.5 hour examination (65%); One Group Financial Statements Project (35%)

Exam Format:Answer any TWO questions from a choice of FOUR. All questions carry equal marks.

Summary of Content The use of accounting information systems in financial and management accounting and their control and audit.

Introduction to systems
Business processes
Budgeting and decision support systems
Internal control and audit
Computer crime and external audit
Enterprise resource planning systems

Aims To provide students with an understanding of how information technology can support the activities of the accountant and management within an organisation and the problems associated with controlling and auditing such resulting information systems.

Key Words: Systems; Accounting; Internal Control; Audit, ERPS.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The use of accounting and other information systems for managing financial risk
  • The development, management, application and implementation of information systems and their impact upon organisations
  • The risk management and control of accounting information systems.
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
Transferable (key) skills
This module develops:
  • Self-management and a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time
  • Building and maintaining relationships



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk