COURSE DESCRIPTION
Prerequisites: ACCT 311 (Cost Accounting), MIS 201 (Introduction to Management Information Systems). Examination of techniques foranalysis and design of systems that provide accounting and financial data for both internal and external users. Emphasis ison the accountant's role in systems development and control.
COURSE TEXTS
Page, John and Paul Hooper, Accounting and Information Systems ,4th Edition (Prentice Hall, 1992).
Kieso, D.E., Arens, A.A. and D.D. Ward, Systems Understanding Aid for Financial Accounting, 3rd Edition (Armond Dalton Publishers, Inc., 1988).
Falk, Bennett, The Internet Roadmap (Sybex, 1994).
Hutchinson, S.E., S.C. Sawyer, and G.J. Coulthard, dBase III Plus (Irwin, 1993).
GRADING
Each student will be evaluated for the purpose of assigning a letter grade by their performance on the graded material described below according to the following proportions (no exceptions to this grading schedule will be permitted):
Midterm 33%
Final 40%
Individual Assignments 10%
Group Assignments 12%
Individual Participation 5%
TOTAL: 100%
Midterm: The midterm examination will cover all material discussed
in class, on the group and individual assignments up to the exam
date. The exam format will be a combination of various types of
questions including: truefalse, multiple choice, short answer
questions and problems. The midterm will be retained by the
instructor and will not be returned to the student. A missed exam
will result in a score of zero.
Final: This examination will be cumulative and will cover all
material discussed in class, in the text and in the assignments.
The final will be a combination of various types of questions
including: truefalse, multiple choice, short answer questions and
problems. Students must take the final at the scheduled time.
Individual Assignments: Several individual assignments will be
given, including two from the Systems Understanding Aid and are to
be completed on an individual basis. Some assignments will require
the use of the Internet. The assignment requirements and due dates
will be discussed in class.
Group Assignments: The group projects will require the use of
computing resources in addition to the text and other resources.
The project requirements and due dates will be discussed in class.
Groups will consist of no fewer than two and no more than six
people and each member will be asked to evaluate the other members
contribution. The written component of the group project should
include the following information on the first page: Project
title, names of group members, date, and a brief description of all
material (printouts, reports, diagrams, and so forth) that are
being turned in. The pages should be stapled or otherwise fastened
together. The projects do not have to be typed but must be
readable. Projects with loose pages, unexplained computer output,
or otherwise not in compliance with the above instructions will not
be accepted.
Individual Participation: The student should be prepared to
contribute to class discussions. The grade for individual
participation will be based on unannounced inclass assessments,
attendance taken on random days and the amount of positive
individual participation in discussions in class or through email.
Additional Information:
The penalty for late individual and group assignments is 50%
of the maximum points.
Students who are absent from a class are responsible for all
material, topics and assignments (including due dates) that
were covered.
Students will need full access to the Internet. GMU UNIX
accounts (free to students) are preferred and can be obtained
at the computer center.
No extra credit assignments or projects will be given.
ACADEMIC DISHONESTY
"As participating members of this community, all students have the duty to report to a member of the Honor Committee, within the prescribed time outlined under Procedures for Reporting a Violation, any violations of the Honor Code." (See the George Mason University Undergraduate Catalog for more information on the Honor System and Code)
EQUAL OPPORTUNITY/AFFIRMATIVE ACTION
"George Mason University is an equal opportunity and affirmative
action institution committed to the principle that access to study
or employment opportunities afforded by the university, including
all benefits and privileges, be accorded to each person-student,
faculty, staff member, or applicant for employment or admission-
on the basis of individual merit and without regard to race, color,
religion (employees), national origin, veteran status, disability,
sexual orientation, sex or age (except where sex or age is a bone
fide occupational qualification)."
"The university will make every reasonable accommodation
to enable
students or employees with disabilities to undertake work or study
for which they qualify."
(See the Schedule of Classes for more information)
If you have a documented disability and wish to discuss academic
accommodations with me, please contact me as soon as possible.
CLASS SCHEDULE
ACCT 312 Accounting Information Systems Professor Nils Kandelin P&G = Page and Hooper, Accounting and Information Systems NOTE: Classes meet 2X per week for 1 hour and 15 minutes.
WEEK LECTURE MATERIAL & ASSIGNMENTS
1 Introduction to course
Computing resources used in the course
Introduction to Systems Understanding Aid (SUA)
P&G: Ch. 1 The accounting system (flowcharts)
2 P&G: Ch. 3 Business data processing (flowcharts)
3 P&G: Ch. 3 Business data processing (flowcharts)
P&G: Ch. 2 Internal controls
DUE: SUA Assignment (Part 1)
4 P&G: Ch. 5 File and Database approach
DUE: Group Project -- Flowcharts and Systems Cycles
5 P&G: Ch. 6 Relational databases (logical models)
6 P&G: Ch. 6 Relational databases (applications)
Relational DMBS Software - dBase III+, Paradox
DUE: SUA Assignment (Part 2)
7 Review for Midterm
MIDTERM
8 P&G: Ch. 4 Internal control in a computer environment
DUE: Group Project -- Data Base (Logical Models and DBMS)
9 P&G: Ch. 4 Internal control in a computer environment
P&G: Ch. 17 EDP auditing (general controls)
10 P&G: Ch. 17 EDP auditing (application controls & techniques)
11 P&G: Ch. 7 Data Communication and Networks
Electronic Data Interchange
12 Internet and other networks
Computer, viruses, crime and security
13 P&G: Ch. 8 DSS and expert systems
DUE: Group Project -- Internal Controls (Requires use of Internet)
P&G: Ch. 14 Overview of systems development
14 P&G: Ch. 14 Overview of systems development
Auditing systems development
Review for final
FINAL