AMA exam
• READ the question • ANSWER the question • Focus on main issues / points • Use sentences rather than bullet points • Give examples to show understanding of
– Sage
• Specialised accounting software
– SAP, Peoplesoft, Oracle
Accounting and IT
Information Technology (IT) strongly influences the way most accountants work :
Accounting Information Systems
Problems with computerised AIS : Information overload Relevant information could be lost or
overlooked Computers can’t “sense check〞 everything eg negative hours worked Audit trails are harder to follow eg Kingston Communications plc Data organisation and storage IT controls not always visible
There are a wide range of management accounting techniques / controls which can be used, and which may influence, or be influenced by, that organisation..........