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Financial Information Systems

duration Duration: 1 Teaching Period

unit code Unit Code: ACC10008

contact hours Contact Hours: Recommended 10 hours of study per week

About this unit

The aim of this subject is to introduce students to financial information systems, both manual and computer based. The basis of the subject is the accurate recording of all transactions following the principles of double entry accounting. In addition, students are introduced to the concepts of internal control and management accounting.


  • Rules of double entry accounting
  • Recording transactions in ledgers and journals (both General and Special)
  • Balance day adjustments
  • Internal control
  • Cash control
  • Accounts receivable
  • Liabilities
  • Inventory management
  • Fixed asset control
  • Double entry accounting software
  • Accounting implications of digital transformations.

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