Accounting Information Systems
Instructor: Весна Алексић, PhD, Full Professor
The subject reviews the place, role, function and use of computerized accounting in enterprises and banks, the orientation of accounting and manners of performing accounting jobs manually and by using information technologies. By studying this subject, students should gain basic knowledge about the creation and adjustment of the existing accounting information system in the enterprise, to the needs of the modern business and the digital economy.
| Code : | 1РИС |
|---|---|
| Status: | C |
| Semestar: | 8th |
| Number of classes per week: | 3+3 |
| ЕECTS: | 5 |
| Teachers: | |
| Prerequisites: | |
| Learning Outcomes (gained knowledge): | Knowledge gained in this subject should contribute to enabling students to create information useful for decision-making and to adapt the existing accounting information system supported by information technologies, to technological changes or some other changes in the business system or, together in a team of experts of other profiles to participate in creating the new or adapting the existing more functional accounting information systems in the enterprise. |
| Subject Contents: | The basic concept and the categorical apparatus of accounting, accounting standards. Accounting information systems – term, concept, location and role in the company. Types of information systems. Systems to support management and decision-making. Data, organization and data management. Some typical examples of the classical entries in the manufacturing and service companies (banks). Accounting software, international standards for accounting software. Computer table calculations – MS Excel spreadsheets. MS Excel: formulas and functions, errors in formulas, statistical functions, mathematical functions, information functions, logic functions and financial functions; Time value of money, interest rates, special function of the time value of money and their application. Bookkeeping records using MS Excel and programs for financial accounting. The concept of relational database. Information resources management, control and protection of accounting information systems. Ethical and social issues related to accounting information systems. |
| Teaching Methods and Learning Activities: | Professional knowledge and skills will be provided through the following teaching methods: lectures, laboratory work on the computer, preparation of seminar papers and consultations. |
| Literature: | Jablan Stefanović, R. (2009). Accounting Information Systems. Belgrade: Faculty of Economics Stevanovic, N. (2003). Managerial Accounting. Belgrade: Faculty of Economics Jablan Stefanović, R. (2003). Internal auditing. Belgrade: Faculty of Economics |
| Types of Assessment for the subject: | Colloquium I (0-20 points); Colloquium II (0-20 points); Final exam (0-50 points); Attendance (2point); Class activities (seminar papers, discussions, case studies) (0-8 points) |
| Special Remarks for the subject: |