Textbook: Accounting Information Systems, Second Edition.
Readings: AIS Selected Topics (MU copy center).
Class Times: 4:40 - 5:55 TTH (BA 463)
Lab Time: 12:40 - 3:30 F (BA 386)
Office Hours: 3:30 - 4:40 TTH (BA 223G), 5:00 to 5:30 Wed.
Course Objectives: If the course fulfills its objectives, you should acquire:
1. an awareness of the nature and skills of systems analysis, design, implementation, and evaluation;
2. an exposure to concepts underlying the various types of information systems currently found in business organizations;
3. an exposure to the operation of several accounting information systems currently found in business organizations;
4. an ability to apply a variety of techniques in developing an information system; and,
5. a strong understanding of computer components.
6. an identification of multiple levels of user orientations towards information.
While this course is taught with an emphasis upon such accounting-oriented topics as internal control, reports, classification, EDP auditing, and cost feasibility, its viewpoint is quite broad. In fact, much of our concern will be with what are often called management information systems, rather than with the narrower accounting information systems. On the other hand, this is not a computer course in the usual sense of the term. That is, while computer concepts and techniques receive considerable attention during the course, they are not the primary concern. The primary concerns are information and systems.
Grade Points:
Midterm Exams (2) 200 Final Exam 50 Term Design Project 150 Participation and 200 homework Computer-based 100 assignments Total 700
Notes
1. The final grades will be based on total points earned. Roughly 90% of the total will earn an A, 80% will earn a B, and so on. All of the grade-oriented activities shown above will therefore receive points (or letters that can be converted into points).
2. All of the exams will be non-comprehensive and will be based on textbook chapters, articles and lectures.
3. Participation and homework involve several activities: team cooperative learning assignments, class discussion and homework problems. More details concerning the team cooperative assignments well be provided as we progress through the topics. Homework problems are listed in the attached topical outline.
4. The term design project will involve the design of a new on-line computer-based accounting information system for either (a) a written case or (b) a real-life business firm. The number of persons assigned to a team will depend on which of the two options you choose and on your personal preference as to team size. More details will be provided after the first midterm exam.
5. Computer-based assignments will be performed in the lab. They compliment the classroom experience. Other activities - such as team meetings, exams and videos - will be conducted during lab periods.
6. Unrestricted withdrawal deadline is February 11, while the restricted course withdrawal deadline is April 1.
7. The first midterm exam will be given on February 18, while the second mid-term exam will be given on April 8. Both will be held in the computer lab during the scheduled time.
8. The last day of instruction is May 3, while the final exam date is Tuesday, May 10, from 4:40 -6:30 in our classroom.
BRIEF SCHEDULE
Month Date Major Activity
January 18 Module 1 Overview
20 Module 1 Overview
25 Module 1 Overview
27 Module 2 Transaction processing
February 1 Module 2 Transaction processing
3 Module 2 Transaction processing
8 Module 2 Transaction processing
10 Module 2 Transaction processing
15 Module 2 Transaction processing
17 Module 2 Transaction processing
18 FIRST MIDTERM
22 Module 3 Information technology
24 Module 3 Information technology
March 1 Module 3 Information technology
3 Module 3 Information technology
8 Module 3 Information technology
10 Module 3 Information technology
22 Module 3 Information technology
24 Module 3 Information technology
29 Module 3 Information technology
31 Module 3 Information technology
April 5 Module 3 Information technology
7 Module 3 Information technology
8 SECOND MIDTERM
12 Module 4 Decision support
14 Module 4 Decision support
19 Module 4 Decision support
21 Module 5 SDLC
26 Module 5 SDLC
28 Module 5 SDLC
May 3 Module 5 SDLC
6 Term project due
10 FINAL EXAM
Module 1: Overview of Accounting Information Systems
Topics:
* Nature of an accounting information system
* Functions and components of an AIS
* Roles of accountants
* Information concepts and theory
* Systems concepts
* Environment of an AIS
* Accounting cycles and processes
Reading Assignments
* Chapters 1 and 2 (and appendix), text
1. The Subject Matter of Accounting
2. How Information Gives You Competitive Advantages
Class Activities
January 18 Form teams for participation assignments
Discuss objectives and procedures for class
Discuss basics of Chapter 1 and Problem 1-3
January 20 Discuss Problems 1-8. (Teams will be given 10 minutes at the beginning of class to discuss the problem.)
Discuss Article 1
Discuss ethics case (by teams)
January 25 Discuss Chapter 2 topics and Problem 2-6
Discuss Article 2
Discuss globalization case (by teams)
Class Preparations Due
For Jan 25 Prepare one question concerning the value of information to business firms and to outline the key points of an answer to the question.
Put both the question and answer on one sheet of paper, either typed or printed. Base your answer on Article 2 and Chapter 2. Make two copies, turn one in and save the second for your team.
Lab Assignments
* Work through tutorials on DOS and Windows
* View video on ethics
Module 2: Transaction processing
Topics
* Procedural documentation
* Batch versus on-line processing of transactions
* File processing and management
* File organization methods
* Classification and coding of data
* Control processes
* Internal control structure
* Risk exposures and fraud
* Controls - feasibility and improvement
* General and administrative controls
* Security measures
* Transaction controls
* General ledger cycle
* Financial reports and charts of accounts
Reading Assignments
* Chapters 4, 5, 7, 8, 9, 10 (text)
Class Activities
January 27 Discuss chapter 4, especially procedural documentation, data flow diagrams and flowcharts (Omit output and data storage documentation for the present)
Solve Problems 4-7, 4-5, 4-18, 4-23, 4-25
February 1 Discuss Chapter 5 to page 156
Solve problems 5-1, 5-3, 5-4, 5-5
February 3 Discuss file processing in Chapter 5
Solve Problems 5-11, 5-13
Team participation in discussing Problem 5-9 and solving Problem 5-15
February 8 Discuss Chapters 7 and 8
Solve Problems 7-7, 7-10, 8-5, 8-7
Team participation in solving Problem 7-3 or 7-4, 8-10 or 8-11
February 10 Discuss Chapter 9
Solve Problems 9-2, 9-3, 9-5, 9-9
Team participation in solving Problem 9-6 or 9-7
February 15 Continue discussion of Chapter 9
Discuss Chapter 10
Solve Problems 10-5, 10-7, 10-12, 10-16
Team participation in solving Problem 10-17
February 17 Discuss classification and coding of data, including charts of accounts
(pp. 168 - 172, 378 - 381)
Solve Problems 5-16, 5-17, 5-18, 10-18, 10-19
Review for Midterm exam
Module 2: Transaction processing - Continued
Class Preparations Due
For Jan 27 Prepare and submit a team report on the value of information and information technology to business firms. The report should be typed in narrative form and not exceed two pages.
For Feb 1 Solution to Problem 4-20
For Feb 3 Solution to Problem 5-6
For Feb 10 Solution to Problem 9-2
For Feb 15 Prepare and submit a team report concerning Problem 9-13. Be ready to explain your team's solution in class.
Lab Assignments
* Complete computer spread-sheet cases and exercises using the EXCEL for Windows package.
* View video on internal control
Module 3: Information Technology
Topics
* Computer hardware and software
* Data management
* Logical data structures
* Data base systems, including relational structures
* Computer-based revenue cycle
* Computer-based expenditure cycle
* Computer-based resources management systems
* Wide-area computer networks
* Local-area computer networks
* Specialized systems and networks - CIM, POS, EFT, EDI
Reading Assignments
* Chapters 3, 6, 11, 12, 14, 19 (text)
3. Information Technology and Tomorrow's Managers
4. Electronic Data Interchange: What a Controller Should Know
Class Activities
February 22 Review midterm exam
Discuss Chapter 3 briefly
Discuss term projects and form teams
February 24 Discuss Chapter 19 to page 811
Team participation in discussing the effects of information technology (IT) on the organization structure, management processes, and AIS of a firm. (Use the textbook and article 3 for reference.)
Discuss tentative conclusions.
March 1 Discuss Chapter 6
Solve Problems 6-1, 6-4, 6-11 and 6-9
March 3 Continue discussing Chapter 6 and Appendix
Solve Problems 6-18, 6-17, 6-20
Team participation in solving Problem 6-15 a, b, f
March 8 - 10 Discuss Chapter 11
Solve Problems 11-2, 11-7, 11-10, 11-11, 11-15
Team participation in solving Problems 11-6 and 11-18
March 22 - 24 Discuss Chapter 12
Solve Problems 12-1, 12-14, 12-7, 12-8, 12-11, 12-12
Team participation in solving Problems 12-13 and 12-18
March 29 Discuss Chapter 14
Discuss Problem 12-15
Solve Problems 14-5, 14-6, 14-9, 14-10, 14-15
March 31 Team participation in solving Problems 14-4 and 14-16
Discuss Problem 14-11
Class Activities - Continued
April 5 Discuss Chapter 19
Solve Problems 19-2, 19-4, 19-8, 19-11, 19-15
April 7 Team participation in discussing the objective, problems and steps in developing a data interchange network for Fastcar Parts in Problem 19-16
Review for second midterm exam
Class Preparations Due
For Mar 1 Prepare and submit a typed paper concerning IT and the drafts written during the previous class discussion.
For Mar 3 Solution to Problem 6-12
For Mar 10 Solution to Problem 11-20 b
For Mar 29 Solution to Problem 12-15
For Apr 5 Solution to Problem 14-11
For Apr 7 Prepare and submit a handwritten paper (one per team) based on the discussion of Problem 19-16
Lab Assignments
* Wind up EXCEL cases
* Complete PARADOX for Windows cases
* View video concerning technology
Module 4: Decision Support
Topics
* Information processing systems
* Financial reporting systems
* Decision support systems
* Executive information systems
* Financial models
* Expert systems
Reading Assignments
* Chapter 18 (text) and report portions of Chapters 4 and 10
5. Linking the Shop Floor to the Top Floor
6. The Roles of Accounting and Accountants in executive Information Systems
Class Activities
April 12 Discuss midterm exam
Discuss the report
parts of Chapters 4 and 10
Solve Problems 4-9, 4-12, 10-16, 10-17, 11-8, 14-12 b
April 14 Continue discussion of reports, Article 5, and reports section of Chapter 18
Team participation in solving Problems 11-23 and 14-13
Solve Problems 18-3 and 18-9
April 19 Discuss remainder of Chapter 18
Solve 18-1, 18-14, 18-15
Discuss roles of accountants in developing and using support systems (DSS, EIS, ES)
Class Preparations Due
For Apr 14 Solution to problem 14-12 a
For Apr 21 Prepare and submit a typed paper, one page, based on the previous class discussion
Lab Assignments
* Conferences on term projects
* Complete a decision support case using a spread sheet package
Module 5: Systems Development Life Cycle
Topics
* Organization of the information systems function
* Information systems development
* Information systems planning and projects
* Controls for systems - related resources
* Systems analysis phase
* Techniques for gathering and analyzing facts
* Systems design phase
* Economic feasibility of systems projects
* Selection of systems hardware and software
* Systems implementation activities
* Detailed systems design techniques
Reading Assignments
* Chapters 15, 16, 17 (text)
7. Decentralize and Outsource: Dial's approach to MIS Improvement
8. CASE's Place in Financial Systems Management
Class Activities
April 21 Discuss Chapter 15
Solve Problems 15-4, 15-13, 15-15
Team discussion of Problem 15-9
April 26 Discuss Chapter 16
Solve Problems 16-2, 16-8, 16-10, 16-15, 16-12
April 28 Discuss Chapter 17
Solve Problems 17-1
Team participation in solving Problems 17-6, 17-7 or 17-13
May 3 Discuss Articles 7 and 8 by team participation
Review for final exam
Class Preparations Due
For Apr 28 Solutions to Problems 4-22 and 4-24
For May 6 BY 5:00 PM - Term project
Lab Assignments
* Work on term projects