Accounting Information Systems (ACCT 3320) Syllabus

University of Texas at El Paso

Accounting Information Systems (ACCT 3320) Syllabus

Spring, 1995

Dr. Som Bhattacharya (Dr. B!)

Office Hours

COBA 224; 747-7736 (leave message on voice-mail, if necessary)

747-5192 (Secretary, Dept. of Accounting)

MVVT 12:20 - 2:30 p.m.

Other hours by appointment.

Required Texts

1) Nash, J.F. and C.D. Heagy, Accounting Information Systems, Third Edition, South-Western Publishing Company.

2) Textbook Supplement at Niftee Copies, 2625 N. Mesa, El Paso, TX 79902.

3) Harper, R.M. Projects for Accounting. Systems, Harper Enterprises.

4) A Flowcharting template (available at UTEP Bookstore).

Course Objectives

This course is intended to prepare students for careers in accounting as users, managers, auditors and designers of accounting information systems. It is expected that accounting students will gain an appreciation for accountants' dual roles as both purveyors and consumers of business (accounting) information. The course aims to provide students with a broad conceptual knowledge of accounting information systems; the need for and control of accounting information systems; the development of accounting systems through systems planning, analysis and design; and discussions of specific transaction-cycle based accounting information systems. In addition, students will gain hands-on experience on a general-ledger based accounting project. They will also work on accounting systems oriented spreadsheet, database and audit applications. These hands-on exercises are expected to provide students with a greater understanding of how micro-computer-based accounting software is used and to demonstrate the advantages of computerized software over a manual processes.

Syllabus

This syllabus provides a brief description of the AIS course. Please note that it is subject to change as determined appropriate by the professor.

Grade Determination

Course grades will be determined by comparing the total points earned with the total available for the course. The following will apply subject to change as deemed appropriate by the professor. Any

change made will not position students at letter grades lower than they would otherwise get. At best, the change will position students at higher letter grades, and at worst, will leave students at their original letter grades. In other words, the instructor may review total points earned at semester-end and establish a curve in order to ensure that students at similar performance levels receive similar grades. . However, student letter grades (unadjusted) will never be adjusted downwards by the curve.

90% - 100% =A

80% - 89% = B

70% - 79% = C

60% - 69%- D

Below 60% = F

Points will be earned in the following manner:

Exam I 100 points

Exam 2 100 points

Final Exam 100 points

Group Projects (2 @ 50 points each) 100 points

Accounting Systems Projects 100 points

Unannounced Quizzes (discussed later) 25 points

Total 525 points

Makeup Exams

1) I believe that examinations must be administered and taken when scheduled. Makeup exams and their administration are time-consuming, frustrating and expensive. Therefore, all makeup exams will be administered at the discretion of the instructor. Please note that there is no constitutional right guaranteeing makeup exams.

2) No Makeup Exams will be given without valid reasons. If you are ill or are the victim of some unfortunate, unforeseen and/or unavoidable circumstance, you must call me as soon as possible, BEFORE the exam. If I am not there, leave a voice-mail message stating your NAME, S.S.#. SECTION. REASON WHY YOU FEEL UNABLE TO TAKE THE EXAM, AND A PHONE NUMBER WHERE YOU MAY BE REACHED. Please note that I determine the validity of your excuse. Therefore, it is imperative that you do not just state your reason for missing an exam, but actively seek my permission for missing an exam - before the exam. I reserve the right to not allow you to take a makeup exam if I have reasons to question the veracity of your excuse. Therefore, discussing your circumstance prior to the scheduled exam will afford you the opportunity to sit for the exam as scheduled.

3) All medical reasons for missing exams and/or project deadlines must be accompanied by a doctor's note / nurse's verification / a valid prescription (my wife is a Pharmacist and can therefore

evaluate the severity of prescriptions, if necessary) or some other form of documentation that establishes that the student's condition is/was so severe that it requires/required the student to miss an exam.

SCHOLASTIC DISHONESTY

The University of Texas at El Paso prides itself on its standards of academic excellence. In all matters of intellectual pursuit, UTEP faculty and students must strive to achieve the highest quality of work produced by an individual. In the classroom and in all other academic activities, students are expected to uphold the highest standards of academic integrity. Any form of scholastic dishonesty is an affront to the pursuit of knowledge and jeopardizes the quality of the degree awarded to all graduates of UTEP.

Any student who commits an act of scholastic dishonesty is subject to discipline. Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the submission for credit of any work or materials that are attributable in whole or in part to another person, taking an examination for another person, any act designed to give unfair advantage to a student or the attempt to commit such acts. Proven violations of the detailed regulations printed in the Handbook of Operating Procedures (HOP) and available in the Office of the Dean of Students, may result in sanctions ranging from disciplinary probation to failing grades on the work in question, to failing grades in the course, to suspension or dismissal, among others.

DROP DATE

The last date that you may drop the course with an automatic "W" is February 24. After that date, but before May 2, if you are passing the course you may receive a "W".

UNANNOUNCED OUIZZES

There will be unannounced in-class quizzes. These are mainly to reward those who attend classes regularly and read the chapters assigned before coming to class. Therefore, the quizzes are most likely on days with the most number of absentees.

COURSE NOTES

An exam average of at least 60% must be achieved to pass this course.
The two group projects will be completed in groups of three or four students. Students will form teams during the first class. Each team will choose an appropriate name (no vulgarities or vulgar nuances please) and will turn in a list of group members and their social security numbers under the team name. Please include at least one telephone number for a group member who will serve as the liaison for the team.
In the middle (3/8/95) and at the end (4/3/95) of the semester you will be required to evaluate the performance of your partners. These evaluations will be used to correct problems that may exist and to adjust final grades, should that be necessary. This device is used as a control for students who do not bear their share of the group burden. You should not, however, wait until the evaluations are submitted to inform me. that you are having a problem with your partner. Do it as soon as the problem becomes apparent. I will invite teams in, following any poor evaluations, and attempt to resolve the problem after the first evaluation.
Please note that one could lose all the 100 points possible for the group assignments if all the other group members decide to penalize one of their group members for inadequate participation and input to the team projects. Therefore, it is imperative that you work well with your group and resolve differences with or without my help as soon as the problems occur. Please keep in mind that problems rarely go away on being ignored.
While I am aware that some team members may have scheduling problems, please keep these possibilities in mind when forming teams. Scheduling problems are not acceptable excuses for late or incomplete assignments. Also, if a particular team member is responsible for completing an assignment and fails to do so, all team members will jointly and severally lose equal points. So,it again behooves you to be on top of each other's performance all the time.
Please do not expect me to accept late assignments. Other students will have made adjustments to their schedules to permit them to complete the projects on time. It is unfair to them if I accept your assignment(s) late. Also, the assignments will be graded and handed back. Any late assignments upset this whole process and delay the return of all assignments.
All teams with substantially similar solutions will receive a grade of zero.
All assignments, projects etc. must be word-processed. The figures are to be prepared neatly and are to be logically organized. The names of the team members are to be shown on the front of each solution. You may lose points due to tardiness or illegibility.

COURSE OUTLINE

1/13/95 Introduction and Syllabus distribution.

1/16/95 Holiday: @K Day.

1/18/95 Chapter 1

1/20/95 Chapter 1

1/23/95 Chapter 2

1/25/95 Chapter 2

1/27/95 Chapter 3

1/30/95 Chapter 3

2/l/95 Chapter 4

2/3/95 Chapter 4

2/6/95 Chapter 5

2/8/95 Chapter 5

2/10/95 Chapter 14

2/13/95 Chapter 14

2/15/95 Chapter 15

2/17/95 Chapter 15. Read Harper Chapter 1.

2/20/95 Exam 1.

2/22/95 Chapter 7. Do Harper Chapter 2.

2/24/95 Chapter 7. Harper Qns. from Chap 2 due.

2/27/95 Return Exam 1. Chapter 7. Start Harper Chap 3.

3/l/95 Chapter 9. Harper Chap 3.

3/3/95 Chapter 9. Harper Chap 3.

3/6/95 Chapter IO. Harper Chap 3. Group Assignment No. 1 due.

3/8/95 Chapter 10. Harper Chap 3. Midterm Peer Evaluations due.

3/10/95 Chapter 10. Harper Qns. from Chap 3 due.

3/13/95 Exam 2. Do Harper Chapter 4.

3/15/95 Chapter 16. Harper Qns from Chapter 4 due.

3/17/95 Chapter 16. Harper Chap. 5.

3/27/95 Chapter 17. Harper Qns. from Chapter 5 due.

3/29/95 Chapter 17. Harper Chap. 6. Group Assignment No. 2 due.

3/31/95 Chapter 17. Harper Qns. from Chapter 6 due.

4/3/95 Chapter 19. Harper Chap. 7. Final Peer Evaluations due.

415195 Chapter 19. Harper Chap. 7.

4/7/95 Chapter 19. Harper Chap 7.

4/10/95 Chapter 18. Harper Qns. from Chapter 7 due.

4/12/95 Chapter 18. Harper Chap 8.

4114195 Chapter IS. Harper Chap S.

4/17/95 Chapter 20. Harper Qns. from Chapter 8 due.

4/19/95 Chapter 20

4/21/95 Chapter 20.

4/24/95 Reserve

4/26/95 Reserve

4/28/95 Reserve

5/1195 Reserve

5/15; 1- 3:45 p.m. Final Exam for 11:30 a.m. class

5/9/95; 10 a.m. - 12:45 p.m. Final Exam for 10:30 a.m. class

Group Assignments

Assignment 1:

Groups will refer to the attached "Astro Athletic Supply Company" case and prepare a table of

entities and activities, a context diagram, a current physical data flow diagram (DFD), a chronologically sorted table of entities and activities and a level 0 current logical DFD.

Assignment 2:

Using the same case, each group will prepare a systems Flowchart. Include annotations on the flowchart as deemed necessary.

Astro Athletic Supply Company

Astro Athletic Supply Company specializes in selling sporting goods, gymnasium equipment, and other athletic supplies to high schools and colleges. The company handles both written and telephone orders, using the following procedures,

One of several company-employed field sales representatives records customer orders on a three-part form (Form 191A). The original is left with the customer, the duplicate is mailed to central headquarters each day in a special color-coded envelope, and the triplicate is retained in the sales representative's order pad. When the written orders arrive at headquarters, they go directly to the secretary of the order entry department. The secretary initially receives all telephone orders and inquiries as well.

The secretary routes inquiries to the customer service representatives and directs both written and telephone orders to one of three order entry clerks. Telephone orders are transcribed onto Form 1 91 B and then read back to the customer for confirmation. Because both written and telephone orders are now in written form, further processing of Forms 191 A and 191 B is identical.

All customer orders are entered through VDT terminals located in order entry. They undergo a series of programmed edits as part of the data entry process. One of the edits is to verify the customer's name(s), addressees), freight and credit terms, and credit rating by referencing the customer master file (note: all computer files are kept on disk). The inventory master file is accessed to check inventory availability.

Orders that pass all these tests are then recorded on the sales order master file, the inventory balance is reduced, and a screen message informs the clerk of the updates. The clerk files the accepted customer orders by customer number. Orders that fail any of the edits or validations are recorded in a computer "suspense" file for later investigation.

Each evening, data processing prints five-part sales orders(Form 1 91C)from the data stored on the sales order master file. Order entry receives two copies of the sales order; it files copy 2 in the accepted order file and mails the original (copy 1) to the customer. Copies 3 and 4 are sent to the warehouse, and copy 5 is sent to accounts receivable. Using copy 3, warehouse workers pick the goods. They file copy 3 and deliver the goods and copy 4 to the shipping department.

A shipping clerk checks the assembled order against sales order copy 4, prepares a three part shipping notice (Form 191D), and records the shipment in a shipping log. The shipping notice original, signed by the carrier, serves as the bill of lading; sales order copy 4 is used as the packing slip. The bill of lading and packing slip accompany the goods to the customer. duplicate of the shipping notice is sent to accounts receivable; the triplicate is sent to order where it is filed in the accepted order file.