Bradley University Accounting 383

Accounting Information Systems

Spring, 1995

Instructor: Simon Petravick, PhD, CPA

Off ice: 424 Baker Hall

(309) 677-2286 simonp@bradley.bradley.edu

Office hours: Monday & Wednesday 1 1 am - noon; 3:30 - 4:30 pm; and by appointment.

Text: Accounting Information Systems, 2" edition; Gelinas, Oram, & Wiggins; South-Western Publishing Co., 1993

Prerequisites: BMA 172; ATG 277; ATG 301

Description: Basic concepts and problems in the consideration of accounting as an information system. Topics that we will address include theoretical and pragmatic tools for analysis of accounting systems; systems analysis, design, and installation; internal control and electronic data processing.

Grading: Your final grade will be determined as follows:

Exam 1: 240/0

Exam 2: 24%

Final exam: 24%

Assignments: 28%

100%

A weighted average of earns a final grade of

100 - 90 < 90 - 80 < 80 - 70 < 70 - 60 < 60

Professional responsibility is a vital quality for success in any career. Your acceptance of this responsibility can be shown by faithful attendance, active participation, and conscientious preparation of assignments. You can expect me to periodically call on you during class meetings.

It is in your best interest to turn all assignments in on time and to be present for all exams. You must discuss any foreseeable problems with me in person prior to the scheduled due date. Audix and e-mail messages are not appropriate for discussing these types of situations. As a general rule, late assignments will not be accepted because we will discuss the solutions during class on the assigned day.

Exams: Exams are to be taken during the scheduled times. Each exam will consist of multiple choice and short essay questions.

Assignments: Brief descriptions of the assignments and their weights are given below. As needed, a more detailed description of an assignment will be provided. All assignments are due at the start of class.

  1. 2% Explain how technology might be used to solve an accounting problem you are aware of. (due 1/30)
  2. 2% Log on to mainframe computer, send me email, download files, print files, and turn in copies of the printed iiles. (due 2/6)
  3. 2% Complete data flow diagram problem, P3.1 & 3.3. (due 2/15)
  4. 2% Complete flow chart problem, P3.4. (due 2/15)
  5. 2% Turn in data for spreadsheet and slide show. This must be obtained through the Internet. (due 3/10)
  6. 2% Evaluate control strengths and weaknesses. (due 4/3)
  7. 4% Turn in spreadsheet - slide show design. (due 4/10)
  8. 2% Evaluate control strengths and weaknesses. (due 4/12)
  9. 5% Turn in final spreadsheet and present slide show. (due 4/24)
  10. 2% Evaluate control strengths and weaknesses. (due 4/28)

All assignments, except 5, 7, and 9, must be completed individually. A perfectly correct answer is not necessary for full credit. However, in order to receive full credit your answers must be neatly completed and show that you made a conscientious effort to answer the problems.

Parts 5, 7, & 9 may be completed individually or in groups of 2 - 4. Each member will have the opportunity to evaluate their own contribution and the contributions of the other members of their group. Based on these evaluations, a student who does not fairly contribute will receive a lower grade than the other group members.

DATE TOPIC HOMEWORK

1/18 Course Overview

1/20 Computer hardware: Input, processing, storage, Appendix A

and output devices.

1/23 Computer software: Programming languages, Appendix B

systems software, and data base management Tech Sum 1 1.1,

systems. We will focus on the relational data base

model.

1/25 Computer configurations: Centralized vs. Appendix C

distributed, data communications, and network p. 315 - 321

design. Electronic data interchange. Tech Sum 11.2, p. 459

Tech App 1 1.1, p. 463

Tech App 11.2, p. 465

1/27 Meet in Baker 152 for this class.

Accessing your account on the mainframe

computer. Sending and receiving email.

Downloading files.

1/30 Turn in assignment 1.

What is an accounting information system? Chap. 1 with an

Qualities that an AIS should have. emphasis on p. 10 - 23

Chap 2, p. 30 - 39

2/1 The decision making process. Relationship of p. 37 - 57

information qualities and decision making.

Automating decision making.

2/3 Location of the IS function within the organization. p. 57 - 70

Strategic planning for the IS function.

2/6 Turn in assignment 2.

Drawing logical data flow diagrams.

(ignore physical dfd.) P. 73 - 95

2/8 Drawing flow charts. P. 95 - 110

2/10 No class.

2/13 Review dfd / floweharting problems. Prepare to discuss

P3.7, P3.8, P3.9, P3.10

2/15 Turn in assignments 3 & 4. P3.1, P3.3, P3.4

Review these problems. use Patriot Insurance.

2/17 Systems development life cycle. p. 676 - 693

Exhibit 17. 1, p. 701

Exhibit 18. 1, p. 741

Exhibit 19. 1, p. 821

2/20 End user development and prototyping. p. 293 - 295

Evaluation of software prior to purchase. p. 306 - 315

p. 772 - 776

2/22 Exam 1.

2/24 Meet in Baker 152 for this class.

Introduce project.

Accessing the Internet through Gopher.

2/27 Internal control frameworks. p, 150 - 160

- American Institute of CPAs Separate reading-coso package.

3/1 Controlling information systems - pervasive p. 198 - 214

controls . prepare to discuss

problem P6.9

3/3 No class.

3/6 Finish pervasive controls. p. 214 - 240

p. 31 1 - 315

p. 321 - 324

prepare to discuss P6.2

3/8 Documenting a spreadsheet. p. 620 - 624

3/10 Turn in assignment 5.

Making slide show presentations with Quatro Pro.

Meet in Baker 152.

3/13 - 3/17 Spring break. 9

3/20 Technology related application controls. p. 249 - 264

3/22 Finish technology related controls. p. 264 - 276.

prepare to discuss

problem P7-4.

3/24 Order entry sales system - logical description. p. 337 - 350

3/27 order entry / sales system - physical description. p. 350 - 366

3/29 Billing / accounts receivable / cash receipts p. 381 - 391

system - logical description.

3/31 Billing / accounts receivable / cash receipts p. 403 - 418

system - physical description.

4/3 Turn in assignment 6. Summarize control

Discuss control strengths and weaknesses found strengths and

in assigned cases. weaknesses found in

Case D (p. 370) and

Case A (p. 420).

4/5 Exam 2.

4/7 Purchasing / accounts payable / cash p. 434 - 449

disbursements system - logical description.

4/10 Turn in assignment 7. p. 458 - 476

Purchasing / accounts payable / cash

disbursements system - physical description.

4/12 Turn in assignment 8. Discuss control strengths Summarize control

and weaknesses found 'in assigned case. strengths and

weaknesses found in

Discuss spreadsheet / slide show designs. Case A (p. 479).

4/14 Inventory system - logical description. p. 493 - 502

4/17 Inventory system - physical description. p. 502 - 526

4/19 Guest speaker - tba.

4/21 Practice slide shows.

4/24 Turn in assignment 9. Present slide shows.

4/26 Human resources management system - logical

description.

4/28 Turn in assignment 10. Discuss control strengths Summarize control

and weaknesses found in assigned case. strengths and weaknesses found in

Case A (p. 574)

General ledger system - logical description. p. 589 - 597

5/1 Finish general ledger system.

Course wrap-up. Questions about final exam.

5/3 Study day & first day of CPA exam.

5/4 9:00 class final exam (12 - 2 pm)

5/9 10:00 class final exam, (12 - 2 pm)