Accounting Information and Employment

Module Code






SCQF Level


Credit value


Module Co-ordinator   

Dr Sarah-Jane Smith


Dr Sarah-Jane Smith, Mr Alan Ballantine


20% Spreadsheet Assignment, 20% Research Report, 20% Group Presentations, 40% Class Test

Module Introduction, aims and objectives

To facilitate future employment in an accounting / business setting. This module aims to provide knowledge of advanced double entry book-keeping skills. In light of the current economic conditions it is important to have an awareness of how to prevent and detect errors, deliberate or otherwise, within an accounting information system designed around double entry book-keeping.

A further aim is to provide an understanding of some of these controls and concepts and to develop the double-entry book-keeping skills by introducing an accounting information system incorporating appropriate controls. It promotes an awareness of ethics, of employability skills and develops computer skills in spreadsheets and accounting packages.

Learning outcomes and skill developed

  • Obtain technical competency in book-keeping
  • Understand various accounting information systems (AIS) which feed in to the production of financial statements and are necessary to meet legal requirements.
  • Analyse the need for effective regulation and control structures with an AIS, and discuss their implementation
  • Study the information systems definition of the major accounting cycles
  • Become competent in the use of spreadsheets and an accounting package
  • Explore the skills required for future employment in an accounting / business setting

Transferable Skills

  • IT skills through completion of computer workshops and assignments, and by obtaining module information using Succeed
  • Communication skills through active tutorial participation; written coursework and oral group presentations
  • Self management through meeting coursework deadlines and obtaining lecture notes and tutorial questions in advance of classes
  • Inter-personal skills through sharing skills and understanding in tutorials and practical computer sessions and group presentations
  • Research skills through the coursework research project
  • Critical reflection through awareness of how personal skills meet the needs of an employer in an accounting / business setting.
  • Academic skills of problem solving, numeracy, analytical and logical thinking.

Introductory Reading

There is no prescribed text for this module.  However, you will be directed to the following texts which can be located in the Reserved Book Room of the library.

Romney and Steinbart "Accounting Information Systems" (11th edition published by Pearson Education (2008) / 10th edition published by Addison Wesley (2007))

This module information is representative of what is included in the module in a given year. Details of actual reading, lectures and coursework may vary year to year and will be available at the beginning of the semester.

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