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.
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.
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)