Accounting Information Systems

The aim of this course is to provide understanding about the principles of processing of accounting information and about the architecture and functional features of Accounting Information Systems (AIS), to develop students' ability to use AIS, assess its quality and identify the need for improvement. Upon completion of this course students will be able process accounting information using specialised AIS, identify quality criteria and indicators, organise selection of usable system, its implementation, usage, integration with other information systems and improvement. Study methods are used – narration, interpretation, presentation of questions and answers, summarising of information, interpretation and solution of practical tasks, independent solution of individual tasks.

The aim of this course is to provide understanding about the principles of processing of accounting information and about the architecture and functional features of Accounting Information Systems (AIS), to develop students' ability to use specialised AIS, identify quality criteria, results of assessment and to make its interpretation, organise selection selection, implementation, usage, integration with other information systems and improvement of usable system.

Students should have the knowledge in Accounting Basics, Financial Accounting 1, Financial Accounting 2, Financial Accountability, Fundamentals of Managerial Accounting, Practice in Accounting Informational Technologies.

1. The concept of accounting information system and its purpose and expedience of use. 2. Components of the accounting information system and their interaction. 3. Processes of transformation of accounting information using computers software. 4. Recording of transactions, verification of the data and uploading into accounting registers. 5. Collection, storage and compilation of accounting data and submission to end users. 6. Concept of efficiency of innovative accounting information systems and data flow and possible methods for assessment. 7. Methods used for quality assessment of accounting data processing and practical application of these methods. 8. Selection, implementation, use and development planning of the accounting information system. 9. Interaction of the accounting information system with other information systems.

1. The concept of accounting information systems is described, the general principles of operation of these systems and accounting data processing are listed and explained, and the concepts used in discussing these systems are explained. 2. The most important components of accounting information systems are listed and described and their interaction is explained. 3. Describe and explain the accounting data processing processes using computer, software and communication equipment and explain the procedure for using the listed types of equipment. 4. Appropriate methods and tools for registration of economic transactions and processing of accounting information have been selected and appropriate information classification and coding procedures have been applied. 5. Using the computer-user interface, the data of economic operations and events are properly registered, the verification of the recorded data is properly performed, the summary accounting documents corresponding to the needs of the users are formed and the necessary indicators are found in them. 6. The concept of efficiency and quality of accounting information systems is described and explained, the essence of the most frequently used quality research methods of these systems is explained, 7. The importance and procedure of the analysis of the condition of the existing accounting management system of the undertaking is explained and the expediency of the improvement of the accounting policy of the undertaking taking into account the possibilities provided by computer, application software and communication equipment is explained. 8. The procedure of selection, implementation and adaptation of accounting information systems to the needs of a specific entity, safe use, improvement, integration with other information systems and development planning is explained.