Instructor Office Hours
Dr. Charles E. Davis MW: 10:00 - 12:30
Blume Conference Center TTh: 8:30 - 9:15
755-1111, X6138 3:30 - 5:00
By appointment
REQUIRED TEXTS
Harvard Business School Cases and Reprints (available in the bookstore)
KPMG Peat Marwick: The Shadow Partner - #9-492-002
Kaplan, One Cost System Isn't Enough - #88106
Controls at the Sands Hotel and Casino - #9-184-048
Westchester Distributing, Inc. (A) - #9-191-118
The Newhall Land and Farming Company (B) - #9-192-050
Van Leer Containers: Evaluating and Acquiring an Accounts Payable Package - #9-188-063
ExperTAX: Coopers & Lybrand's Tax Accrual and Tax Planning System - #9-189-007
Agrico, Inc. -- A Software Dilemma - #9-189-085
Chrysler Corporation: JIT and EDI (A) - #9-191-146
Readings Packet (available from Dr. Davis)
COURSE DESCRIPTION
This course provides an introduction to accounting information systems (AIS), primarily from a systems analysis and design point of view. While knowledge of accounting fundamentals is required, the course does not dwell on the accounting aspects of an AIS. The course should provide you with adequate knowledge to participate as a team member in AIS analysis and design projects. Emerging issues in the application of technology to AIS will also be examined.
GRADING
Class Participation 100
Case Write-ups 300
Software Evaluation Project 100
Final Paper 200
TOTAL 700
Points will be converted to letter grades using the following scale.
A >630 points
B+ 609-629 points
B 560-608 points
C+ 539-559 points
C 490-538 points
D 420-489 points
F <420 points
CLASS PARTICIPATION
Several different formats will be used to present the course material. I will use a lecture format to present the initial review of accounting. The case method will also be used on several occasions. This will involve members of the class discussing case points and reaching a conclusion. My involvement in these cases will be guidance only. You will be responsible for carrying the discussion. Each class member will be responsible for developing and leading class discussion on one topic during the semester. These topics are indicated on the syllabus in bold italic print, followed by an asterisk (*). If you have a preference for one of these topics, let me know by January 24, 1995 (first come, first serve). Otherwise, I will randomly assign topics. The remainder of the course will be conducted using a discussion format, with the discussion being directed by me.
For each class on the schedule, you should complete the assigned readings prior to class. These readings will provide the basis of the discussion. Class participation grades will be based on your contributions to the course - questions asked, questions answered, points made, and discussion leading. The grade is not based entirely on the frequency of your participation. The quality of your participation will also be a major grading factor. We all take different viewpoints on issues, and these different views can contribute to everyone's learning. So don't hesitate to offer your views on a particular topic. And remember, my viewpoint is not the only one, and it is not necessarily the "correct" one.
CASE WRITE-UPS
Several cases will be discussed during the semester. You will be responsible for preparing a written analysis of at least four of the eight cases we will be discussing. This analysis should be limited to four double-spaced pages (please use 1.5" margins on all sides) and should be completed individually. The write-up will be due at the beginning of the class in which we discuss the case. If you choose to turn in more than four case write-ups, only your four highest scores will be retained.
FINAL PAPER
In lieu of a final exam, you will be required to write a paper related to accounting information systems. Topic selection is up to you, but must be approved by me. The paper must be typed, double-spaced, with 1.5" margins on all sides. The papers should be 15-20 pages in length. The paper should exhibit original thought and thorough research, and should go beyond what is discussed in class. The paper is due by 12:00 noon on May 3, 1995.
ACC5315
Spring 1995
Date Topic Readings Assignments Due
January 10 Introduction to
Course
12 Accounting pp. 6-31
Transaction Cycles
17 Introduction to C&L Brochure
Internal Controls pp. 32-44
19 NO CLASS
24 General Internal E&Y Brochures
Controls pp. 45-76
26 Westchester HBS: Westchester Westchester
Distributing Case Distributing Case Distributing
Write-up
31 Application pp. 77-86
Internal Controls
February 2 Controls at the HBS: Controls at Controls at the
Sands Hotel and the Sands Hotel and Sands Hotel and
Casino Casino, Casino Write-up
pp. 87-95
7 Financial Fraud pp. 96-113
9 Microcomputers in pp. 114-138
Accounting
14 Computer Crime* pp. 139-161
16 Software Piracy pp. 162-190
21 Agrico, Inc. HBS: Agrico, Inc. Agrico, Inc.
Case Write-up
23 Analysis and Design pp. 1191-210
of Accounting
Information Systems
28 Evaluation and pp. 211-250
Selection of
Accounting Packages
March 2 Using the pp. 251-325 (just
Accounting Library skim the questions
for Evaluation and list)
Selection
7 Van Leer HBS: Van Leer Van Leer Containers
Containers: Containers: Write-up
Evaluating and Evaluating and
Acquiring an Acquiring an
Accounts Payable Accounts Payable
System System
9 Lab Evaluation of pp. 326-345
Accounting Software
Packages
14 Spring Break
16 Spring Break
21 Implementation and pp. 346-391
Conversion Issues
in Accounting
Systems
25 A Sour Note at A Sour Note at A Sour Note at
Kelsey Music Kelsey Music Kelsey Music Company
Company Company - Write-up
28 System Evaluation
Case Presentation
30 Information System pp. 392-434
Downsizing*
April 4 The Newhall Land HBS: The Newhall The Newhall Land and
and Farming Company Land and Farming Farming Company (B)
(B) Company (B) Write-up
6 DIADELOSO
11 Electronic Data pp. 435-470
Interchange*
13 Decision Support pp. 471-500, Shadow
Systems, Expert Partner case
Systems*
18 ExperTAX: Coopers HBS: ExperTAX: ExperTAX: Coopers &
& Lybrand's Tax Coopers & Lybrand's Lybrand's Tax
Accrual and Tax Tax Accrual and Tax Accrual and Tax
Planning System Planning System Planning System
Write-up
20 Current Directions pp. 501-531,
in Cost Accounting Harvard Business
Systems* Review reprint
25 Engineering Engineering Engineering
Associates Associates (pp. Associates write-up
532-534)
27 Outside
presentation to be
scheduled