Module Description
This module provides an introduction to the practices and design of computerised accounting (e-accounting) systems within an electronic business (e-business) environment. It builds on the student's understanding of traditional accounting concepts and procedures, explaining the contemporary electronic methods for doing accounting using software applications.
The weekly lectures will address some of the central issues that concern e-accounting, such as: transaction processing, documentation techniques, computer fraud and information security. There are also laboratory-based fortnightly classes that introduce the students to accounting software packages and offer them hands-on experience of doing e-accounts.
The module focuses on developing the students' understanding of the e-accounting systems and enhancing their ability for applying traditional accounting concepts and practices using computerised systems. This will be done through providing challenging accounting problems that need analysing and solving by the use of specialised accounting software applications.
Module Aims
* Developing an understanding of e-accounting systems.
* Introducing a computerised systematic approach to dealing with accounting procedures.
* Developing an awareness of computer fraud and how to combat it.
* Enhancing the practical accounting skills needed in the real workplace.
Learning Outcomes
On successful completion of the module, students will be able to:
1. Link traditional accounting concepts to e-business practices.
2. Analyse accounting activities using specialised accounting software applications.
3. Evaluate the strengths and limitations of an e-accounting system.
4. Demonstrate ability to deal with e-accounting complexities systematically and creatively and communicate appropriate conclusions to relevant stakeholders.