ACC203 Accounting Information Systems


B BUS (Accg) Core
B BUS (MGT and FIN) Elective

This subject introduces the important concepts of Accounting Information Systems (AIS).

The first section introduces the basic concepts of AIS including its objectives, components and subsystems. The second section discusses emerging issues in computer crimes, computer ethics and concept of internal controls in organisation. The third section discusses the common features of transaction processing systems such as purchases and accounts payable, revenue and accounts receivable, human resource, production as well as general ledger and reporting systems.

Practice with selected accounting software is an integrated part of this subject and enables students to apply the AIS concepts in real business situations.
A special focus will be given to e-business and data security issues.


ACC100 Introduction to Accounting
ACC101 Introduction to Financial Accounting
ACC201 Financial Accounting