Professor: Kenneth M. Haffey, NMA, CPA
Phone: (216) 729-7418
COURSE PURPOSE:
The purpose of this course is to give the student an understanding of the objectives of an accounting information system. The accounting system must concern itself with (a) the flow of transactions. (b) capturing the essential elements of a transaction. (c) the summarizing of the transaction into meaningful forms for both external reportinl- and internal managerial reporting, (d) the auditability of the financial records. and (e) the security of the data. The course will analyze both large and small systems.
COURSE PRESENTATION:
The course will consist of lectures. class discussions. written assignments, a research paper. an exam. and student presentations. The text will be supplemented by a set of current articles. Students must come prepared to participate in class discussions.
Text: Boockholdt, Accounting Information Systems, 3rd edition.
GRADING:
Exam 20%
Class Participation - including homework and
class discussion of cases 30%
Research Paper 20%
Project / Presentation 30%
100%
PROJECT:
Students will be creating a comprehensive accounting system (i.e. an inventory control system, an automated general ledger. etc.) and presenting to the class at the end of the semester.
RESEARCH PAPER:
Each student will complete a 5 to 10 page paper on a current topic.
COURSE CONTENT
Date Chapter Topic
THURSDAY 1 A Model for Processing
Jan. 12 Accounting Information
THURSDAY 2 Responsibility Accounting Systems
Jan. 19
3 Systems Concepts & Accounting a.
THURSDAY 4 Systems Tools.
Jan. 26
5 System Development Process
THURSDAY Project Research Time
Feb.2
THURSDAY 6 Systems Analysis
Feb.9
7 System Design
THURSDAY 8 System implementation and Operation
Feb. 16
9 Computer Hardware & Software
THURSDAY 10 DataStorageandProcessing
Feb.23 Methods
11 File Processing Methods
THURSDAY TEST CHAPTERS I - 1 1
Mar. 2
THURSDAY SPRING BREAK
Mar. 9
THURSDAY 12 Data Base Management Systems
Mar. 16
THURSDAY 13 Internal Control Structure
Mar. 23
14 System Controls
THURSDAY 15 Data Security & Integrity
Mar. 30
16 Cost-BenetitAnalysisotinternal
Accounting Controls.
THURSDAY 17 Accounting Transaction Cycles 0.
April 6
18 RevenueCycleApplications
THURSDAY
April 13 19 Expencliture Cycle Applications
20 Conversion Cycle Applications
21 Financiai Cycle Apptications
THURSDAY CLASS PROJECT PRESENTATIONS COMPUTER LAB - Room 435
April 20
THURSDAY CLASS PROJECT PRESENTATIONS COMPUTER LAB - Room 435
April 27
TEXT REQUIRED - ACCOUNTING INFORMATION SYSTEMS (3rd Edition) by Boockholdt - Irwin