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ERIC Number: ED316229
Record Type: Non-Journal
Publication Date: 1989-Jul
Pages: 15
Abstractor: N/A
Reference Count: N/A
Innovations in an Accounting Information Systems Course.
Shaoul, Jean
A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is described in order to illustrate the integrated nature of corporate data, the concepts of transaction processing and security, and the use of internally generated data for decision making, planning, and control. The coursework is centered around several major pieces of work. The first requires students to modify an existing suite of programs, in order to improve the controls within the system, the user friendliness, data validation, and usefulness of the reports, and to incorporate an audit trail to record all the transactions and amendments to the master file. In addition to the programming, the students have to document the system and review the controls within it. The second task involves using the inventory database which they have generated to make cash flow forecasts and plans for the business with a spreadsheet model and a database enquiry language. Thirdly, they also evaluate similar stock recording systems. The paper describes the development of the course, methods for assessing students' work, problems with course evaluation, and prospects for future developments. (Author/GL)
Publication Type: Reports - Descriptive; Speeches/Meeting Papers
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A