This course is designed to introduce a variety of topics about the systems used by a company to process its accounting information. The course focuses on automated accounting information systems as a tool to understand and integrate processes, process activities and data, perform analysis, and create information to facilitate managerial decision-making.

This course aims to:
1. provide students with knowledge of the nature and role of accounting information systems in a business
2. prepare students to identify internal control risk and suggest appropriate controls within an accounting information system
3. develop students' ability to model business processes and create accounting information database
4. develop students' knowledge of different business processes, including sales/collection, acquisition/payment
5. develop students' knowledge of new information technology development and its application in business.

# DEC AT element

Final examination [Closed-book examination]

Students are required to understand and explain the details about the concept and role of e-Commerce, the types and implementation of corporate information systems, and contemporary issues such as Big Data, Data Mining, Machine Learning, Robotic Process Automation, Block Chain, and Artificial Intelligence. In addition, students are assessed on the details about various business cycles, basic and expanded REA models, and integrated REA model. Also, students are required to analyse business cases and develop data analytics plans for business problems.

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.