1 INTRODUCTION
Dear Student
Welcome to the module AIN2601. We hope that you will have an enjoyable and successful year of study. We will do our best to make your study of this module successful. You will be well on y
...
1 INTRODUCTION
Dear Student
Welcome to the module AIN2601. We hope that you will have an enjoyable and successful year of study. We will do our best to make your study of this module successful. You will be well on your way to success if you start studying early in the semester and resolve to do the assignments properly.
Should you be faced with specific problems in your studies, please do not hesitate to contact us. If you wish to see one of us personally, please make an appointment.
All the best with your studies. Kind regards,
AIN2601 lecturers
2 PURPOSE AND OUTCOMES
2.1 Purpose
This module is primarily intended for people who are interested in qualifying as registered chartered accountants (SAICA) or management accountants (CIMA). It will enable students to develop the necessary competencies prescribed by these professional bodies.
The purpose of the module is to provide you with knowledge about the fundamental data and transaction processing principles you need to understand operating and accounting information systems (AISs).
The module will also equip you – in your capacity as user, designer and evaluator – with the skills to apply your theoretical knowledge of accounting information systems in a practical business context.
2.2 Outcomes
Specific outcome 1: Explain the various information technology concepts with regard to the management and utilisation of data
Assessment criteria
• Database terminology, applications and structures are defined.
• Database management systems are explained based on an understanding of the operating environment.
• The importance of database management systems for accountants and auditors is described.
Specific outcome 2: Develop and create spreadsheets to solve problems in a business and accounting context
Assessment criteria
• User-friendly spreadsheets are created to assist financial users in their daily operations and
routines.
• Spreadsheet formulas and functions are identified and applied to solve business and accounting problems.
• Spreadsheet security risks and controls are described.
Specific outcome 3: Explain and apply financial reporting structures and accounting software applications to accounting transaction processing cycles
Assessment criteria
• Accounting transaction processing cycles are explained based on an understanding of the information system environment.
• A financial reporting structure is developed and evaluated which includes a chart of accounts and staffing level requirements.
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