Study Guide

Objective

Students
-understand in what way different IT solutions support the auxiliary books
-can use different information technology systems when doing accounting
-understand the auxiliary books and their connection to the general ledger
-know ERP-systems
- are acquainted with databases

Content

Various ERP systems, databases, the role of the sub-accounts and link to the main accounting, IT solutions that support the accounting

Location and time

Period 3 & 4

Materials

Material on Moodle

Teaching methods

Lectures, exercises and assignments

Completion alternatives

Assessment is based on exercises and assignments.

Student workload

Hours in class: 60 h
Own work: 75 h

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Understands in what way different IT solutions support the auxiliary books
Retrieve and utilize information from accounting information systems (AIS) and understand the significance of the correctness and reliability of the AIS reports and information
Basic understanding of the auxiliary books and their connection to the general ledger
Basic knowledge of ERP-systems

Assessment criteria, good (3)

Understands well in what way different IT solutions support the auxiliary books and understand the theories on which the assignments are based
Can modify and apply the information from accounting information systems (AIS)
and assess the correctness of the AIS reports
Good understanding of the auxiliary books and their connection to the general ledger
Basic knowledge and understanding of ERP-systems

Assessment criteria, excellent (5)

The student is able to utilize theories, concepts and methods consistently in various situations
Can modify the information of accounting information systems (AIS) reports for various purposes and target groups
and assess the correctness and reliability of the AIS reports
Excellent understanding of the auxiliary books and their connection to the general ledger
Excellent knowledge and understanding of ERP-systems

Assessment criteria, approved/failed

Fail: The criteria for grade 1-2 are not met.

Assessment methods and criteria

The assessment is based on the assignments

Assessment criteria, fail (0)

Fail: The criteria for grade 1-2 are not met.

Assessment criteria, satisfactory (1-2)

Understands in what way different IT solutions support the auxiliary books
Retrieve and utilize information from accounting information systems (AIS) and understand the significance of the correctness and reliability of the AIS reports and information
Basic understanding of the auxiliary books and their connection to the general ledger
Basic knowledge of ERP-systems

Assessment criteria, good (3-4)

Understands well in what way different IT solutions support the auxiliary books and understand the theories on which the assignments are based
Can modify and apply the information from accounting information systems (AIS)
and assess the correctness of the AIS reports
Good understanding of the auxiliary books and their connection to the general ledger
Basic knowledge and understanding of ERP-systems

Assessment criteria, excellent (5)

The student is able to utilize theories, concepts and methods consistently in various situations
Can modify the information of accounting information systems (AIS) reports for various purposes and target groups
and assess the correctness and reliability of the AIS reports
Excellent understanding of the auxiliary books and their connection to the general ledger
Excellent knowledge and understanding of ERP-systems

Qualifications

Basics of Financial Accounting 5 cr
Basics of Management Accounting 3 cr