Form C4
Heriot-Watt University - Course Descriptor
1. Course
Code
C39IA
2. Course
Title
Accounting Information
5. School
Management & Languages
7. Delivery:
Location &
Semester
Edin
SBC
HWUM
Dubai
IDL
Collaborative Partner
Approved Learning Partner
Sem 1
Sem…….
Sem……2..
Sem……..
Sem…
Name…………………….....Sem..…...
Name ……………………………
6. Course
Co-ordinator
8. Pre-requisites
C38FR1 Financial Reporting or equivalent
9. Linked Courses
(specify if synoptic)
10. Excluded Courses
None
11. Replacement Courses
Code:
9
4. Credits
15
Kate Clements
Sem………..
None
12. Degrees for which
this is a core course
Date Of Replacement:
13. The course may be
delivered to:
3. SCQF
Level
UG only
PG only
UG & PG
MA (Hons) Accounting and Business Finance
14. Available as an Elective?
Yes
No
15. Aims




To increase students awareness of accounting as a process of collecting, presenting and interpreting information
To develop an understanding of the social and political factors which influence what data is collected and how it is presented
To appreciate the impact which different summaries and presentations of the same data can have on users of accounting information
To introduce students to concepts, developments, practices and usage of computerised information systems in accounting
To develop an understanding of other IT applications relevant for accounting and business
16. Syllabus









Accounting information – where it comes from, characteristics, ways of processing
Business information needs – recording, forecasting, modelling
Accounting information systems – principles, structures, common applications
Introduction to Sage accounting system – different elements, controls etc
Forecasting and modelling tools and techniques – excel spreadsheets
Preparation of business reports
Considerations regarding presentation, interpretation and manipulation of accounting information
IT security and risk issues (including legal issues such as data protection act)
Impact of new technologies (XBRL, iphone, virtual worlds, twitter etc) on accounting information.
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Form C4
Heriot-Watt University - Course Descriptor
17. Learning Outcomes (HWU Core Skills: Employability and Professional Career Readiness)
Subject Mastery
Understanding, Knowledge and Cognitive Skills
Scholarship, Enquiry and Research (Research-Informed Learning)




Personal Abilities
demonstrate understanding of the purpose, structure and
characteristics of accounting information systems; their management
& operation
evaluate and analyse the key features of accounting information
systems
understand the principles of effective business reporting,
Industrial, Commercial & Professional Practice
 develop an awareness of the key role of
accounting and other information systems in
organisations,
 ability to interpret and communicate information
produced by information systems
obtain and analyse information from the accounting system
Autonomy, Accountability & Working with Others
 understanding of the impact of different ways of
presenting data and how presentation techniques
can influence interpretation
18. Assessment Methods
Method
Communication, Numeracy & ICT
 know the basic principles and
techniques of constructing
integrated but flexible spreadsheet
business model
 have an awareness of risks and
controls in spreadsheet models
 be familiar with the operational
aspects of computerised
accounting systems,
 awareness of impact of changing
technologies (XBRL, iphone,
virtual worlds, twitter etc) on
accounting information
 ability to use spreadsheets and
computerised accounting systems
19. Re-assessment Methods
Duration of Exam
Weighting (%)
Synoptic courses?
Method
(if applicable)
Coursework
Examination
2 Hours
Duration of Exam
Diet(s)
(if applicable)
30%
70%
None
None
Examination
2 hours
Resit
20. Date and Version
Date of Proposal
October 2014
Date of Approval by
School Committee
October 2014``
Date of
Implementation
September 2015
Version
Number
2/2
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