Information Systems

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Term 2
SCQF Level
Business, Law and Social Sciences


This module provides an awareness of the uses


benefits of Accounting Information Systems


as AIS is a business tool which is an essential

feature of managing a business.

AIS increasingly rely upon the use of computer


The hands-on use of a standard, accounting

software package is an integral part of the


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.

Teaching and Learning MethodHours
Supervised Practical Activity18
Unsupervised Practical Activity0

Guidance Notes

SCQF Level - The Scottish Credit and Qualifications Framework provides an indication of the complexity of award qualifications and associated learning and operates on an ascending numeric scale from Levels 1-12 with SCQF Level 10 equating to a Scottish undergraduate Honours degree.

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 2023/4, and may be subject to change for future years.