University of South Carolina at Aiken

Syllabus

Spring, 1995

I. Course and Professor

AACC539 Accounting Information Systems

Professor: Dr. P. Granger Lewellyn

Office: B&E 105

Telephone: 641-3203

Office Hours: Monday 4:30 - 6:00 pm

Tuesday 10:00 - 10:45 am and 3:00 - 4:30 pm

Thursday 10:00 - 10:45 am and 3:00 - pmor by appointment

II. Prerequisites

AACC331 and ACSC1 01 (or ability to use microcomputer, Windows environment)

III. Catalog Description

A study of accounting systems for collecting and processing data necessary for effective control of the business organization.

IV. Course Objectives

To develop knowledge of accounting information systems required for accounting professionals including: review of the accounting cycle understanding of how information systems assist in attaining organizational objectives, and improve planning and control at all organizational levels · for selected AIS subsystems, learning: functions, interfaces, inputs, processes, files, outputs, and controls introduction to systems analysis and design proficiency in systems documentation proficiency using spreadsheets and general ledger software to solve diverse accounting problems and decision support

V. Required Texts and Materials

Gelinas, Oram and Wiggins [19931 Accounting Information Systems. 2nd, Southwestern Publishing Co.

Micheiman [1 9901 Lotus 1-2-3 Release 2.2 for Accounting. Course Technology.

Benke 11 9931 DacEasy Accounting College Ed 3.1 Southwestern Publishing Co.

VI. Grading Policy

Exams (four) 50% A 60% exam average required to pass course

Assignments 40%

Participation 10%

VIA. Policies and Notes

1. Class participation/discussion is essential, requiring your full commitment. Read the chapters before the scheduled discussion. A-11 students enrolled in this class are expected to engage in discussion. Voluntary contributions are preferable, but, when lacking, the Professor will call on students. The material is challenging, and requires slow, careful reading. Sometimes reading several

times will be necessary. Questions brought before the class relevant to the reading assignments are also participation.

2. Late submission of assignments is unfair to other students who adhere to the published schedule, and is unfair to the Professor because it creates variation in the grading routine, and causes confusion. For these reasons, late assignments are not accepted for credit.

3. According to University policy, in order to obtain credit in a course, the student must attend at least 75% of the class sessions. The maximum number of unexcused absences that may be accumulated is twice the number of weekly meetings (4 class sessions for a TT class, 2 class sessions for a M class). For more information regarding this policy, see your current USCA bulletin. If you have a learning or physical disability which might affect your performance in this class, please inform me as soon as possible, and Mr. Randy Duckett, Associate Dean of Students for Admissions and Special Services, in order to verify your status and obtain appropriate assistance.

4. Overview of Assignments

Due What to Hand-in:

2/2 all printouts from DAC Ch 1-8 including continuation problems for CPS

2/9 Manuel Rainscape: general and special journals, general ledger, worksheet, financial statements, and post-closing trial balance

2/23 all printouts from DAC Ch 9-13 including continuation problems for CPS

3/16 DAC Rainscape: all requirements in DAC pp. 317-327

4/6 Lotus:

Tutorial 3 - Income Statement, Statement of O.E., and Bat Sheet pp. 109-1 11

Tutorial 4 - Aged Accounts Receivable

Pie Chart of Aged Accounts Receivable (depicting what proportion of total Accts. Receivable is represented by each age group)

Tutorial 5 - Inventory Report showing location of all inventory items except ones that have been red- togged, with each inventory location listed alphabetically on a separate paper

5/14 Lotus:

Tutorial 6- Proforma Financial Statements for 1991 assuming Maureen purchased a security system for $1 50,000 with an estimated salvage value of $1 5,000 and an estimated useful life of 11 years, using straight-line depreciation

Tutorial 7 - Printout of model from BUDGET-l.wkl using assumptions on p. 210

Tutorial 8 - Report showing full-time employees earning less than $ 1 5,000 who had an unfavorable activity variance

List of number of full-time employees, average, minimum, and maximum amounts paid to these employees

Tutorial 10 - A report showing the NPV of the new system assuming a maintenance contract of $1,000 per year

VIII. Course Outline


Wk      of       Discussion   Computer Assignment (DAC or       Assignments  

                 Topic        Lotus)                            to Turn In   

                 (Gelinas)                                                   



1       1/9      Ch 1                                                        



2       1/16     Ch 2         DAC Ch 1-4**                                   



3       1/23     Ch 3         DAC Ch 5-8 through Continuation                

                              p. 169                                         



4       1/30     Ch4                                            CPS through  

                                                                Ch8 due 2/2  



5       2/6      Exam 1 2/9                                     Manual       

                                                                Rainscape    

                                                                due 2/9      



6       2/13     Ch 5         DAC Ch 9-13                                    



7       2/20     Ch 6         Conversion of Rainscape to DAC    CPS through  

                                                                Chl3 due     

                                                                2/23         



8       2/27     Ch 7                                                        



9       3/6                   Spring Break                                   



10      3/13     Exam 2 3116                                    DAC          

                                                                Rainscape    

                                                                due 3116     



11      3/20     Ch 10        Lotus Tutor 1-3                                



12      3/27     Ch 11        Lotus Tutor 4-5                                



13      -4/3     Ch 12                                          Lotus I due  

                                                                416          



14      4/10     Exam 3 4/13                                                 



15      4/17     Ch 16        Lotus Tutor 6-8                                



16      4/24     Ch 17        Lotus Tutor 9-10                               



17      511                                                     Lotus 2 due  

                                                                5/4          



18      5/8      Exam 4 5/9-                                                 





* Final exam 11:00 am.

** Work through tutorial exercises in each Tutorial and the first problem in the end of chapter

assignments - Continuation of CPS.