Instructor: Ms. Rose Martin
Office: 406
Telephone: (310) 985-5757
Office Hours: TTh: 1:00-2.-OO pm and 4:00 -5:30 pm; Wed: as needed and by appointment.
Course Requirements: A grade of "C" or better is required in ACCT 300B and ACCT 320. Those students who do not meet this requirement will be unable to take ACCT 480.
Course Objectives and Format: Accounting classes taken prior to this course cover the theory of accounting with emphasis on the "correct" analysis of accounting transactions and the "proper" (GAAP) preparation of financial statements, primarily for external purposes. This course is designed to cover the broader and more flexible tasks of collecting, classifying, summarizing, and reporting accounting and related information for both external and internal (i.e. management) use. The textbooks and classroom materials provide examples of alternative accounting information systems from the perspective of what is efficient, effective and within the constraints of good internal control.
Lectures, demonstration problems and discussions will comprise the format of this class. There will be certain occasions in which class time will be used for field trips, case presentations, and speakers on relevant issues. You must be prepared to enter into discussions by reading text assignments and related articles in periodicals. Presentation of AIS concepts from the current literature is strongly encouraged and is reflected in the class participation part of your grade. I will supplement the text with articles from the professional CPA literature and various periodicals (i.e. Wall Street Journal) as these become available to me. You will receive copies of these and will be expected to be tested on this material. I will also bring practice quizzes to class of multiple choice and possibly essay questions from prior CPA and CMA exams. This will expose you to the level of difficulty of the EDP questions on these exams and will give you additional reinforcement of the concepts learned in class.
Texts:
"Accounting Information Systems", Nash-Heagy, 3d., South-Westem Publishing Co.,1993
"Proper Spreadsheet Design" by M.C. Thommes, 1992
"Course Reader" - comprising of class hand-outs
Exams/Grading Policy:
Exams will range from 25 - 125 points each. The first exam will be 100 points, exam 2 will be 75 points and exam 3 will be 125 points. The final will be comprehensive and 125 points. A short exam of 25 points will be given to cover the AUDITS projects.
Exams will consist of multiple choice questions, short answer questions and essays, and short problems. There will be NO MAKE UP EXAMS given for any reason. If for an EMERGENCY reason you must miss an exam, the instructor must be notified BEFORE the scheduled exam or a grade of zero will be assigned.
Class participation will be weighted 25 points. To earn the full 25 points a stu required to present a short article or current new item to the class.
Four microcomputer projects will be assigned during the semester. The combined weighting of these projects is approximately 20% of the final grade. The points for each project are indicated in the listing below. Students are allowed to work in groups for the projects but separate write-ups are required. Identical wlite-ups or reports will be given a score of zero.
Your grade will be determined on the basis of the number of cumulative points scored on exams, projects, and class participation. The points will be weighted as follows:
Exam I I 00 points
Exam 2 75 points
Exam 3 125 points
Final exam 125 points
AUDITS test 25 points
Deloitte AUDITS I 10 points
Deloitte AUDITS 2 15 points
Deloitte STAR package 25 points
Spreadsheet Design 25 points
Class Participation 25 points
TOTAL 550 POINTS
Grades are determined as follows:
Grade Index: Points % Letter Grade
(495-550) 90-100 A
(440-494) 80- 89 B
(385-439) 70- 79 C
(330-384) 60- 69 D
ACCOUNTING 480
ACCOUNTING INFORMATION SYSTEMS (SPRING 1995)
Date Topic Chapters/Assignments
1/31 Course Administration
2/2 Introduction to Accounting Information Systems2 4 pgs. 109-114
(Read Chapter I Also)
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2/7 Introduction to Computerized Accounting Systems 3
2/9 Design and Documentation - Detailed Architecture 7
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2/14 Flowcharting workshop day
2/16 Deloitte AUDITS - project day
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2/21 Supporting Cycles 20
2/23 Purchasing Cycle 17
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2/28 Production Cycle 18
3/2 Revenue Cycle 19
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3/7 Exam I 100 points
3/9 Internal Control - Structure and Concepts 5 AUDITS I due
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3/14 Internal Control - Environment 14
3/16 Internal Control - Policies, Procedures 15
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3/21 Internal Control - Policies, Procedures (con't.) 15
3/23 Auditing AIS Applications 16 AUDITS 2 due
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3/28 Exam 2 75 points
3/30 Auditing AIS Applications (con't.) 16
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4/4 Deloitte and Touche demonstration of A+ Software
4/6 Deloitte and Touche STAR - project day
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4/10 SPRING BREAK!!!!!!!!!!
4/14
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4/18 Design: Inputs and Outputs 8
4120 Design: Files 9
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4/25 Design: Databases 10
4/27 Design: Databases (con't.) 10 STAR due
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5/2 Design: Telecommunications Networks and EDI 11
5/4 Exam 3 125 points
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5/9 Introduction to AIS Development 4
5/11 Systems Planning and Analysis 6
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5/16 Systems Implementation and Operation 12, Spreadsheet Project due
5/18 Review and Recap for final
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5/23 Final exam from 10:15 - 12:15 pm for 10arn class.
5/25 Final exam from 12:30 - 2:30 pm for 2 pm class.