UNIVERSITY OF NATIONAL AND WORLD ECONOMY

COURSE TITLE: ACCOUNTING INFORMATION SYSTEM

SEMESTER: Summer

TEACHERS NAME: Prof. Dr. Emil Denchev

OFFICE: 1700 Sofia, Studentski Grad, UNWE, 2073 cabinet
E-MAIL: emild@unwe.bg

1. ANNOTATION
The major goal of the course is to familiarize students with the basic issues concerning the essence of
accounting information system as a scientific theory and practices. The course is aimed to perform two basic
functions: to explain the theory of life cycle of accounting information systems and also contribute the
students for skills that they will need in their practical work. In the interpretation of the topics both the
traditional approaches and the contemporary trends in the area of accounting information systems have been
presented. The aim is to meet all modern requirements for the comprehensive and integral training of students
in the field of accounting.
The discipline is taught in compliance with the syllabus developed and endorsed under the established terms
and conditions at the UNWE. The material is structured in the following topics:
1. Introduction to accounting information system
2. Conception about the life cycle of accounting information system
3. Ethical and Social Issues in Information Systems
4. IT Infrastructure and Emerging Technologies
5. Foundations of Business Intelligence: Databases and Information Management
6. Telecommunications, the Internet and Wireless Technology
7. Securing Information Systems
8. E-Commerce: Digital Markets, Digital Goods
9. Building Information Systems
10. Managing Projects
The curriculum is based on students acquired knowledge in certain fundamental economic disciplines such as
Principles to Accounting, Economics, Management.

2. LANGUAGE OF TEACHING
ENGLISH

3. COURSE CONTENT (TOPICS)

No TOPICs CLASSES
Lectures Seminars Non-
contact
1. Managing the Digital Firm 2 2 4
2. E-Business: How Businesses Use Information Systems 2 2 4

3. Information Systems, Organizations, and Strategy 2 2 4

4. Ethical and Social Issues in Information Systems 2 2 4

5. IT Infrastructure and Emerging Technologies 2 2 4

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6. Foundations of Business Intelligence: Databases and Information 2 2 4
Management
7. Telecommunications, the Internet and Wireless Technology 2 2 4

8. Securing Information Systems 2 2 4

9. Achieving Operational Excellence and Customer Intimacy: Enterprise 2 2 4

Applications
10. E-Commerce: Digital Markets, Digital Goods 2 2 4

11. Managing Knowledge and Collaboration 2 2 4

12. Enhancing Decision-Making 2 2 4

13. Building Information Systems 2 2 4

14. Managing Projects 2 2 4

15. Managing Global Systems 2 2 4

4. METHODS OF TEACHING
The instruction of the discipline is aimed at achieving two major goals: to explain in a thorough and integrated,
though comprehensible, manner the theory of information systems accounting, and to help students acquire
the skills of use of accounting information systems that they will need in their practice. To this effect the
separate topics in the course of lectures are illustrated by cases that are aimed at encouraging reasoning and
the effective application of the acquired knowledge. The seminars envisage doing case studies and tests.
In the 2012/2013 academic year ongoing assessment was introduced. The term exam includes solving case
studies. Each case study brings a number of points, which are specified in the concrete variant of the exam.
Students are required to arrive at the solution of the case study. The grade is based on the percentage of true
answers within the overall number of points established along a scale.
Students are tasked with solving problems in the form of individual assignments. The solutions to the problems
(answer keys) for personal assignments are provided in textbooks and are checked during seminars.

5. LEARNING OUTCOMES
Theoretical knowledge provided from the subject
Role and importance of information systems accounting as a scientific and practical activity;
Managing the Digital Firm;
IT Infrastructure and Emerging Technologies;
Telecommunications, the Internet and Wireless Technology;
Securing Information Systems, etc.
Practical skills provided from the subject
Customization of accounting information system (AIS);
Use of modules of AIS;
Outgoing reports and digital signing;
Back up of accounting information;

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6. ASSESTMENT METHODS
The final grade on the discipline is formed along a six-point scale in compliance with the scale under ECTS. The
minimal grade required for the successful passing of the discipline is Fair 3, which corresponds to the European
Credit Transfer and Accumulation System.
The term test includes the solution of case studies. Each case study brings a number of points, which are
specified in the concrete variant of the exam. Students are required to arrive at the solution of the case study.
The grade is based on the percentage of true answers within the overall number of points established along a
scale as follows:
80 % - 100 % - excellent
70% - 79 % - very good
60% - 69 % - good
50% - 59% - fair
49 % - poor
The formula along which the final grade is formed is the following:
FG = 0,50 TE/T + 0,50 T
Where
FG = final grade
TE = term exam
T = tests (2 in number)
The final grade is formed along a six-point scale, and the minimal grade for the successful passing of the course
if Fair 3. It follows a full compliance with the European Credit Transfer System.

7. REFERENCES (MANDATORY AND RECOMMENDED)

Basic: A detailed and updated list of recommended literatures is handed out at the start of the training of the
discipline. Some of the major literary sources include the following:
Daniel E. O'Leary (2000), Enterprise Resource Planning Systems;
David Finnegan, Leslie P. Willcocks (2007), Implementing CRM: From Technology to Knowledge,;
Laudon (2010), Management Information Systems, 11E;
Janice Reynolds, Roya Mofazali (2010), The Complete E-Commerce Book;

Additional: The literature available at the UNWE library, literature accessible through the portals provided by
the library, websites and sources.