CREIGHTON UNIVERSITY

DEPARTMENT OF ACCOUNTING

COLLEGE OF BUSINESS ADMIN.

ACC 477 ACCOUNTING INFORMATION SYSTEMS

SPRING, 1995

Instructor: Dr. Raval

Office-. BA 213

Office Hours: By appointment Mondays, Wednesdays, and Fridays

Phone: 280-2342 or 280-2853

E-mail address: vraval@bluej ay. Creighton. edu

Course Description:

Methods and devices of accounting, data processing, and of the principles of system design and installation. The place of accounting function in the management system.

Prerequisites: NHS 353 or equivalent, ACC 315, 319; senior standing.

Course Objectives:

A. To learn basic systems concepts, and understand the role of accounting infon-nation system in the overall management information system

B. To learn tools and techniques for system analysis and design

C. To understand the basic nature and characteristics of accounting information systems, both manual and computerized

D. To understand and apply data management concepts to accounting infon-nation systems

E. To understand and apply the nature of internal controls in and auditing of computerized accounting information systems

Textbook and Other Resources.

1. Accounting Information Svstems- Barry E. Cushing and Marshall B. Romney, AddisonWesley, sixth edition, 1994.

2. Handouts supplied in the class, and on reserve.

Grade Determination:

Points

Attendance, class participation, discussion of assignments 150

Computer-based assignments 300

Final examination and take home assignments 200

Tests (unannounced; three chapters including current chapter, five best) 150

Total 800

Prerequisite Knowledge:

Students enrolled in this course should have an in-depth understanding of Chapter 4. This chapter will be reviewed in class January 12.

Computer-based Assignments:

Simple transaction processing exercise, using a financial accounting system.
Review of an existing transaction processing system, using an accounting software.
Benchmark evaluation of a transaction processing system

An Overview of the Course

Chapter

4. A Review of Computer Hardware and Software I - Accounting Information Systems 3 . Systems Documentation Techniques

2. Transaction processing

7. Data Base Systems

12-13. Controls and Security

15. Auditing of Computer-Based Systems

14. Computer Fraud, Viruses

8-11. The Systems Development Process

6. Communications Networks

5. Decision Support/Expert Systems, End-user Computing

TAXONOMY OF EDUCATIONAL OBJECTIVES: COGNITIVE DOMAIN

The following Bloom's taxonomy of educational objectives is used to suggest the level of achievement expected in each of the topical areas. Target categories are indicated in the column labeled "Objectives" in the Schedule of Classes.

6. EVALUATION: The making of judgments about the value, for some purposes, of ideas, works, solutions, methods, materials, etc. It involves the use of criteria as well as standards for evaluation.

5. SYNTHESIS: The putting together of elements and parts so as to form a whole. A process of working with parts, elements, etc., and combining them in such a way as to constitute a pattern or structure, previously not clear.

4. ANALYSIS: The breakdown of the material into its constituent parts and detection of the relationships of the parts and the way they are organized. Educationally, an aid to fuller comprehension as a prelude to an evaluation of the material.

3. APPLICATION: Remembering and bringing to bear upon the given material the appropriate abstraction (,generalization or principles) without having to be prompted as to which abstraction is correct or without having to be shown how to use it in that situations.

2. COMPREHENSION: The emphasis is on the grasp of the meaning and intent of the material. To know what is being communicated and to be able to make some use of the material or ideas contained in it.

1. KNOWLEDGE: Those behaviors and test situations which emphasize the remembering, either by recognition or recall, of ideas, material, or phenomena. The behavior expected of a student in the recall situation is very similar to the to the behavior he (she) was expected to have during the original teaming situation. The process of relating and judging is also involved.

SCHEDULE OF CLASSES

Date Topic Objectives Assignments

Jan. 12 (Th) Introduction, Ch. 4 (Review)

17 (Tu) Information Systems 3 Ch.1 Tasty Restaurant, DQ 1.9 (o

19 (Th) 3 Ch. 1

24 (Tu) Transaction Processing 6 Ch. 2 DQ 2-2 (a),DQ 2-4,DQ 2-5

26 (Th) 6 Ch. 2 P 2-9, P 2-11

31 (Tu) Systems Documentation Techniques 4 Ch. 3 P 3-1 (a, b, c, e, f),P 3-7

Feb. 2 (Th) 4 Ch. 3 P 3-12 (b), P 7-2

7 (Tu) Data Base Systems 4 Ch. 7 DQ 7-3/DQ 7-7 (Comparative Analysis)

9 (Th) 4 Ch. 7 DQ 7-8, P 7-1

14 (Tu) 4 Ch. 7 P 7-6, - P 7-5

16 (Th) 4 Ch. 7 P 2-6, P 2-11 (Relational Tables) P 3-12 (b) (Relational Tables)

21 (Tu) The Procurement Cycle 5 Ch. 17 P 17-7

23 (Th) 5 Ch. 17 P 17-3, -P 17-4

28 (Tu) 5 Ch. 17 P 17-14 (a), (b), (e)

Mar. 2 (Th) Financial Reporting Cycle 5 Ch. 20

7 (Tu) Spring Recess

9 (Th) Spring Recess

14 (Tu) 5 Ch. 20 P 20-3, P 20-4

16 (Th) Control and AIS 6 Ch. 12 DQ 12-5, P 12-14

Mar. 21 (Tu) Ch. 12 DQ 12-1, P 12-1 1, P 12-2

23 (Th) Internal Controls in Computer Based IS 6 Ch. 13 DQ 13-6, P 13-10

28 (Tu) 6 Ch. 13 P 13 -18, P 13 -9, P 17-2, P 20-7

30 (Th) 6 Ch. 13 P 13-12 (a) (i), P 13-14, P 13-15

Apr. 4 (Tu) Auditing Computer-Based IS 6 Ch. 15

6 (Th) 6 Ch. 15

1 1 (Tu) 6 Ch. 15

13 (Th) Computer Fraud, Viruses 3 Ch. 14

18 (Tu) The Systems Development Process: 2 Ch. 8

20 (Th) Alternative Approaches to SystemsDevelopment 2 Ch. 11

25 (Tu) Data Communications Systems 2 Ch. 6

27 (Th) Decision Support/Expert-Systems, End-User Computing 2 Ch. 5

May 2 (Tu) Final Examination (1:00 p.m. - 2:00 p.m.)