Information Systems


This module provides an awareness of the uses and benefits of Accounting Information Systems (AIS) as AIS is a business tool which is an essential feature of managing a business. AIS increasingly rely upon the use of computer software. The hands-on use of a standard, accounting software package is an integral part of the module content and learning.


The aim of this Module is to provide the student with an understanding of:- The role, uses and benefits of AIS; The context of AIS within the business and in relation to other information systems; and Use of a standard, off-the-shelf accounting/information software package.

Learning Outcomes

By the end of this module the student should be able to:

1.   Explain the role of an AIS in a business context;

2.   Demonstrate an understanding of the strengths and weaknesses of a stand-alone, software package; and

3.   Use an accounting package to process a range of transactions, maintain accounting records and generate reports.

Indicative Content

1 Definitions of Accounting information system and structure

Recognising the modular nature of accounting systems (mirroring the Principles of Accounts and ledger maintenance). Distinguish between Accounting Information Systems and Management Information Systems. Identify applicable business systems.

2 Accounting Information Systems Controls

The quality of management information, security and application controls within an AIS. The need for internal controls explained. Appreciate the nature of feedback and control to assure data quality, in order to maximise information quality and subsequent decision-making.

3 An introduction to a standard, accounting software package

Providing individual, hands-on use of the package to gain a meaningful and practical understanding of the package features and functionality.

4 Use of a software package

Process transactions, maintain ledgers and generate reports.

Statement on Teaching, Learning and Assessment

This module requires students to know the Principles of Accounts; understand the consequences of a financial transaction, in data flow terms, to support the accounting/finance function maintain a proper set of accounting records which enables the creation of factual financial information, as a basis of management decision-making. An individual¿s use of a computer-based software package to meet a business objective will be a substantial part of the module teaching and student learning. The module requires circa 60% active learning by the interaction of students with the tutor in the class and the practical use of an accounting package in the computer lab. The tutorial is entirely interactive, with student led discussions being the method of learning, the tutor acting merely as facilitator. The lectures require student participation at various junctures by means of them answering questions posed by the tutor to ensure they understand key points. The tutor will from time to time play devil¿s advocate to ensure all sides of the debate are considered when necessary. Students are required to read the materials issued prior to each class session and to attend tutorial sessions and all lab work (to complete personal practical exercises and on-going assessments using the accounting package). During the computer lab sessions, there may be no means to distinguish between lecturing and the tutorial aspects when students will complete assigned tasks. Attendance at the lab sessions is essential to prepare a student for the Class Test and examination.

Teaching and Learning Work Loads

Total 200
Lecture 6
Tutorial/Seminar 12
Supervised Practical Activity 18
Unsupervised Practical Activity 0
Assessment 60
Independent 104

Guidance notes

Credit Value – The total value of SCQF credits for the module. 20 credits are the equivalent of 10 ECTS credits. A full-time student should normally register for 60 SCQF credits per semester.


We make every effort to ensure that the information on our website is accurate but it is possible that some changes may occur prior to the academic year of entry. The modules listed in this catalogue are offered subject to availability during academic year 2019/10 , and may be subject to change for future years.