Instructor: Dr. Paul Krause, CMA, CIA, CPA
Office: Glenn 215Phones: Office 898-5272; Home 894-2931 (before 9 PM);
Dept. Office (messages only) 898-6463 FAX: 898-4582 E-mail: PKRAUSE@BUSIPO.CSUCHICO.EDU
Office Hours: MWF: 12:30-1:45PM; and by appointmentClass Meetings: Section 1: MWF: 2:00-2:50pm Glenn 312 Section 2: MW: 3:00-4:15pm Glenn 312
Accounting Information Systems, by Joseph Wilkinson, 2nd edition, 1993
WORKBOOK: Systems Understanding Aid, 4th edition, by A.A. Arens & D.D. Ward, Armand Dalton Publishing, 1995 (Required)
Building Accounting Systems (Access for Windows edition), James T. Perry and Gary P. Schneider, Cincinnati: South-Western College Publishing, 1995 (obtain one copy per group)
BusinessWorks, Version 10.0, 1995, Manzanita Software (Optional)--Not available in bookstore
1. A computer programming course. 2. An introduction to computer hardware and software. 3. A detailed investigation of accounting subsystems.
This course deals with the issues involved in developing and using an accounting information system. It will help you to understand the flow of transactions within an organization and the way in which the accounting system records the impact of these transactions on the company. First, because a thorough understanding of manual accounting systems is necessary before proceeding to computer-based systems, we will devote significant course time to manual-based accounting systems. Second, because of the preponderance of digital computer technology used in modern accounting information systems, we will also work with computerized systems. The course deals with four major topic areas. The first topic involves the flow of transactions through a business entity and how these transactions are recorded in the accounting system. The second topic considers the components involved in a computerized accounting system. A third consideration is the security and control of an accounting system. Finally, we will look at how technology is affecting the implementation and use of accounting information systems. We expand upon each of these topics for manual-based and computer-based systems. Obviously, each of these topics is quite comprehensive and would consume much more time to cover thoroughly than can be spent in this course. In some cases there are multiple college-level courses devoted to the subject. You will not leave this course feeling like you are an expert in any of these subject areas. But, you will be exposed to many of the important issues. In order to reinforce the concepts in the course, you will be doing work using the manual Systems Understanding Aid and the computerized BusinessWorks accounting system. Each will involve the recording of transactions for a fictitious company. Each person is expected to purchase and complete the Systems Understanding Aid. Individually completing the workbook will result in learning the most about manual systems. I encourage you to share questions and answers with one another, but each person individually is responsible for a completed Systems Understanding Aid. For the computer-based system, BusinessWorks, you can elect to work with partners. The software is available in the College of Business Computer Lab or you may choose to purchase a demonstration version of the system to install on your own computer system. The demonstration version is available for purchase from BusinessWorks for $12. I will collect the money from you in the second week of class and the packages should be delivered during the fourth week. If you elect to use the BusinessWorks system in the College Computer Lab, you will have to purchase a pass to the lab. We will also devote significant time in the course in developing an understanding of the functions of an accounting database system. For the database assignments, you will need to purchase a copy of Building Accounting Systems and have use of the Microsoft database Access. Access is available in the College Computer Labs. I encourage you to share a copy of Building Accounting Systems, as using it in a group setting is best for learning the software.
There will be 2 exams given during the semester. The approximate date of each exam can be determined from the course outline on the following pages. The exact dates will be announced in class at least one week prior to each exam. Examinations will be based on lecture materials, assigned readings, homework problems and class reports. The format of the exams will be partly multiple choice, part short answer definition/explanation, and part case/essay. You are expected to take all exams at the announced times. There will be no make-up exams because of unexecuted absences. If you miss an exam, contact me BEFORE the exam is given. Failure to do this, as well as lack of a valid and documented reason for absence, will result in a score of zero.
Lectures will expand on the material in the textbook. Hence, it is very important to read the chapter before the lecture. If you don't understand the material in the chapter, you should ask questions in class.
Attempt all assigned homework BEFORE it is discussed in class. If you are unable to complete any homework because of its difficulty or lack of clarity, bring your question to class. You should be able to correct exercises based on class discussion. While neatness is not separately assigned a grade in this class, neat, accurate and reliable work are traits of a successful professional. I expect no less in the classroom. Homework may be collected and graded. Typically, I grade a check for handed in and completed homework, a check minus for less than complete, and a zero for unacceptable homework. Homework will be due at the beginning of the class period. This means I will not accept homework put under my office door, in my mailbox, etc. Late homework exercises will not be accepted. If you are absent on a day homework is collected, it is a zero grade for the exercise.
There will be announced and unannounced quizzes throughout the semester. Quizzes may be individual-based responses or group contribution responses. If you are absent on the day of a quiz, it is a zero grade. Makeup's are not given.
Manual-Based System: The Systems Understanding Aid is a manual accounting system that takes you from creation of source documents through completion of financial statements. Its use in this class is not to relearn debits and credits, but to emphasize the nature of an integrated manual accounting system, the flow of information through the system, and documentation of the system itself and the controls therein. Detailed assignments and an illustrative grading form are attached to this outline. (Estimated time: 16 hours) Computer-Based System: You will enter a series of transactions into the BusinessWorks system. For each accounting period you will do the appropriate adjusting entries and produce the requested financial statements. At the end of the case you will close the books and produce end-of-period statements. (Estimated time: 10-12 hours) I encourage you to work as a team on the BusinessWorks cases. If you choose to work as a team, all parts of the assignments will be done with this same team. Database Accounting System: Building Accounting Systems is a text written specifically for accounting majors who need to learn something about databases. We will spend several weeks becoming acquainted with the features in a specific database, Microsoft Access. From this, you should be able to generalize to any database you may encounter in the future. We will learn how to design and use tables, reports, queries, forms and other database functions. Detailed assignments will be forthcoming in the first few weeks of class (estimated time: unknown). Flowcharting: A flowcharting exercise will be assigned. It is given to assist you in developing and practicing good system flowcharting skills. (Estimated time: 3 hours)
You as a member of a group are responsible for presenting a selected topic to the class during the semester. The presentation should take no more than 15 minutes, and can be less, depending on the scope of the topic. A list of suggested topics is attached to this outline. The ideal group size for a presentation of this scope is four members. You are expected to use graphic presentations in software, such as Powerpoint as a part of your presentation. Your presentation should be professional, as if it would be given to your managers. Overheads, handouts, charts and graphics or anything else appropriate to enhance the presentation should be considered. Presentation will receive a single letter grade, assumed by each member of the group. Grading will be according to the criteria given in the "Evaluation of Class Presentations," attached to this outline. A typewritten outline or a printout of your presentation slides should be given to me at the time of your presentation. Also, a list of references consulted, including Lexis/Nexus and Infotrac listings used in developing your presentation, should be attached to the outline.
The AICPA InfoTech Update for Winter, 1995 identifies technologies either in use today or in the near future that will affect the accounting profession and business in general. All of these technologies are related to Accounting Information Systems and provide a strong basis for us to look at the future early in your career. Thus, we will use the list of technology issues for accountants as our base for class presentations this semester. The top 15 technologies are reproduced in an enclosed handout. Presentations will begin the fifth week of class (September 23). There will be one presentation each week at the beginning of the class period until the topics (and the students) are exhausted. Exact dates for specific topics will be assigned after topics are selected. This semester I will expect each group to incorporate the use of a computer-based presentation tool (PowerPoint) as a part of the presentation. Instructions will be given in class for obtaining this tool. Two additional topics are available to early presentors: 1) Using Powerpoint - a demonstration and tutorial. I would like a demonstration of the usefulness of Powerpoint in the first class presentation; 2) Financial Reporting using graphics - a demonstration and tutorial. I would like a group to show the graphics of a spreadsheet and/or presentation software package. Also, you are expected to obtain data sources from the on-line resource Lexus/Nexus in the reference library. We will have class instruction using Lexus/Nexus.
GRADING:
An approximate grading scale is given below. This percentage scale will be used for each exam and to determine the final course grade. Grade Percentage Grade Percentage A 92 -100 C+ 78 - 79 A- 90 - 91 C 72 - 77 B+ 88 - 89 C- 70 - 71 B 82 - 87 D+ 68 - 69 B- 80 - 81 D 64 - 67 F Less than 64 Semester grades will be determined on the following basis: Exam 1 25% Exam 2 (Final) 25% Projects (sum internally to 100%) 30% System Understanding Aid 30 Database 30 Flow Charting 10 BusinessWorks 30 100 Oral Presentation 10% Other Activities (quizzes, homework) 10% Course Total: 100%
PROJECT DUE DATES: System Understanding Aid-I Wednesday, September 13 System Understanding Aid-II Wednesday, September 20 Flowcharting Exercise Wednesday, October 4 BusinessWorks-I Friday, November 30 BusinessWorks-II Monday, December 11 Database TBA (about Nov. 13)
All projects, unless noted, are due at the start of the class period. Automatic penalty for late submission is 10%. Printer malfunction is not an acceptable excuse for a late project-plan ahead, find back-up printers. If you are working with an individual from another section, projects are due at the earlier section.
You must validate your enrollment in the class by attending one of the first two class meetings. Failure to do this will result in disenrollment.
The last day to drop a class without a "serious and compelling" reason is September 8, 1995. I adhere to this policy. Failing performance in the course is not a serious or compelling reason.
Calculators will be allowed for quizzes and exams, but sharing of calculators is not permitted. I strongly encourage you NOT to rely on calculators. Calculators are not essential for completion of the problems and malfunction of a calculator will not be considered in the grading.
In order to understand course materials and do well on exams, regular attendance is essential. Grades are not determined on the basis of attendance; however, absence from class can have academic consequences. The student who is absent without a compelling reason is responsible for the instruction missed.
Homework and other assigned materials will be promptly returned to students. Exams will not be returned, but will be available in my office for review.
READING HOMEWORK IN CLASS
DATE TOPIC ASSIGNMENT ASSIGNMENT *
8/28 Introduction
8/30(9/1) Manual Accounting Systems SUA --- ---
9/6(9/8) Manual Accounting Systems SUA, C5, --- ---
p142-45
9/11 Documentation of Systems Ch. 4 --- ---
Flow Charts
9/13**(9/1 Documentation of Systems Ch. 4 4-20 4-19,4-23,4-2
5) 5
9/18 Logical Systems: General Ch. 1 1-4 any 2 1-5,1-8
9/20**(9/2 and MIS Ch. 2 parts 2-3,2-4
2) Logical Systems: AIS 2-12
9/25 Computer Based Systems Ch. 3, 3-8, 3-13 3-5
Appendices
9/27(9/29) Specialized Info Systems A&B, p. 19-2 19-4
920-940
Ch. 19
10/2 Networks Ch. 19 19-5 19-7
10/4**(10/ Transaction Processing Ch. 5 5-2, 5-8 5-7
6)
10/9 File Processing Ch. 5 5-14
10/11(10/1 Systems for Decision Making Ch. 18 18-2 18-1, 18-3
3)
10/16 EXAM I, Ch. 1-5, 18, 19 SUA
10/18(10/2 Data Base Management Systems Ch. 6 6-1 6-11
0)
10/23 Data Base Management Systems Ch. 6, 6-2 6-13
10/25(10/2 Data Base Management Systems Appendix TBA TBA
7) Building Acct
Systems
10/30 Control Concepts and Risk Ch. 7 --- 7-4
11/1(11/3) Control Concepts and Risk Ch. 7 7-6 7-15
11/6 General and Admin. Controls Ch. 8 8-5 8-2
11/8(11/10 General and Admin. Controls Ch. 8 8-7 8-3, 8-4
)
11/13 Application Controls Ch. 9 9-5, 9-9 9-2, 9-11
11/15(11/1 Management of AIS Ch. 15 15-2 15-8
7)
THANKSGIVI
NG BREAK,
NOVEMBER
18-26
11/27 Transaction Cycles: Ch. 10 10-7 10-1, 10-12
11/29 Introduction Ch. 11 11-10 11-17
(12-1**) The Revenue Cycle
12/4 The Revenue Cycle Ch. 11 11-13
12/6(12/8) The Expenditure Cycle Ch. 12 12-1 12-2
12/11** Auditing AIS Ch. 20 --- 20-1, 20-5
12/13(12/1 Auditing AIS Ch. 20 ---
5)
Numbers for homework assignments and class assignments refers to problems at the end of each chapter.
** Project due - see syllabus heading for projects