Accounting Information Technologies

The aim of this course is to provide students with knowledge about technological solutions used in automation and robotisation of accounting, to develop students' ability to select them and use them in practice. Upon completion of the subject, students will be able to explain the importance of the use of modern technological solutions, digitalisation, the necessary components, operating principles, artificial intelligence application possibilities, ways and means of ensuring data reliability and security. Study methods are used - narration, interpretation, video review, discussion, summarization of acquired knowledge, interpretation and solution of practical tasks.

The aim of this course is to create conditions for students to get acquainted with the concept of automation and robotisation of accounting management processes, the necessary infrastructure, technological solutions and their impact on reliable and secure data management, to develop information technology management skills by perform certain practical accounting management tasks.

Students should have the knowledge in Accounting Basics, Financial Accounting 1, Financial Accounting 2.

1. The concept of automation, digitalisation, robotisation and artificial intelligence, possibilities of their practical application. 2. Relational databases and their use in accounting data processing. 3. Infrastructure and services necessary for the implementation and use of "cloud" technologies for accounting. 4. The importance of classification and grouping of accounting data and methods for aplying in practice. 5. The software has been used to manage the accounting data in enterprices. 6. Interaction of information systems of enterprises and other institutions in accounting data exchange. 7. Formats used for the accounting documents (records) transfer using communication technologies. 8. Methods and measures of ensuring the reliability of accounting data and their security. 9. Tools for analysing and controlling accounting data and their integration with accounting software.

1. Explains the concept of accounting information technologies, the principles of functioning of modern technological solutions and the concepts used for description of these technologies, identifies the necessary components and their interaction. 2. Explains the importance of information technology and data reliability and security, requirements, methods and tools to be used. 3. Describe the technological solutions applied by enterprises for the collection, input (registration) and processing of accounting data, advantages and disadvantages of these solution, required functional features of the software. 4. Is able to choose the methods of classification of accounting data, to record the data of transactions using specialized information systems, to check the correctness of the created records and to correct the observed mistakes. 5. Is able to made search and analysis of the data stored in the electronic registers of enterprises, to choose the formats to be used for the transfer of accounting data from/to the information systems and platforms of other institutions.