Sec. 1 (W, F 9:00-10:15 AM)
TERM: Spring 1993, Classroom: CBA #D204
INSTRUCTOR: Dr. David Yang
OFFICE HOURS at CBA #D310: W, F 10:30-11:30AM and by appointment Additional office hours will be announced before each exam.
PHONE NUMBER AND E-MAIL:
E-Mail: YANG@ACCTCY.CBA.HAWAII.EDU
Phone: (808) 956-6975
The objective of this course is to provide an introduction to the basic theoretical, conceptual, and practical aspects of accounting information systems (AIS). It will be useful to anyone involved in the design, use, management, audit, or maintenance of such systems, as well as those who may simply want an introduction to the major issues in the field. This course will also familiarize the students with the latest developments. In addition, "hands on" microcomputer and mainframe experience will be provided.
The student should have taken ACC202 and DS350 (or ICSIOO).
1. The principal textbook for this course is: Joseph W. Wilkinson, Accounting and Information Systems, John Wiley & Sons, Inc., 1991 (required).
2. Deloitte & Touche, AUDITS: Student Guide, 1990 (required).
3. Alvin Toffler, Future Shock, Bantam Books (optional).
4. John Naisbitt, Megatrends, Warner Books (optional).
5. Alvin Toffler, The Third Wave, Bantam Books (optional).
6. Peter Keen, Competing in Time: Using Telecommunication for Competitive Advantage, Ballinger Publishing Co., 1988 (optional).
7. Feigenbaum and McCorduck, The Fifth Generation,Addison-Wesley, 1983 (optional).
8. Marshall McLuhan, The- Global Village: Transformations in World Life & Media in the 21st Century, Oxford University Press, 1989 (optional).
9. Alvin Toffler, Powershift: Knowledge, wealth, and violence at the Edge of the 21st Century, Bantam Books, 1990, (optional).
The following grading weights will apply to the course:
lst mid-term exam 20%
2nd mid-term exam 20%
Final exam 25%
Electronic mail assignment 1%
Accounting database assignment 3%
Flowchart 2%
Lotus 1-2-3 assignment 10%
CYMA (Shoebox) accounting project 10%
Harvard Project Manager assignment 3%
AUDITS PC assignment 2%
Term paper 4%
Total 100%
In fairness to other students, late work will not be accepted even for excused absences. In appropriate situations, qualitative class participation may also be considered in determining the semester grade. The final grades will be A, B, C, D, and F or I for incomplete. Grade F will be assigned if two or more assignments are not turned in.
1. You will be required to: (a) read all of the assigned readings, cases, and exercises, and (b) prepare solutions for the assigned problems and exercises. All homework is to be prepared on appropriate paper, and in professional format. Write on only one side of the paper.
2. Regular class (especially computer class demonstration) attendance is considered a requirement of the course. You are responsible for knowing about any changes in the syllabus, or any other information announced in class. If you miss a class, I suggest you consult your classmates and find out what you missed.
3. You are expected to attend every examination. In the event of an emergency, please inform the instructor and seek
necessary permission. Failure to do will result in your absence being counted as an unexcused one.
4. Please note that all written assignments are to be in Word Perfect, or any other text editor. No handwritten or typed assignments will be accepted.
5. Students should acquire a network account at CBA #ElOl (ElOl and E102 are for network users). Stand-alone PCs are
located at CBA #E301. You are required to check E-mail notes every week.
6. Students should also attend Network training classes and acquire a CBA network ID at CBA JE101.
1. Please note that requests to reschedule exams are not allowed. Hand-held calculators will be allowed for exams.
2. Please note that unauthorized copying of software in the CBA Microlab (CBA #ElOl) is illegal and immoral.
3. January 29 is the last day to drop the course.
4. Please read this syllabus carefully and retain it for
future reference. Certain information such as the withdrawal dates and final exam time, etc. are listed for your convenience. You are responsible for verifying their accuracy and bringing them to the attention of the instructor. Schedules are subject to change.
5. All projects and assignments are due at the end of the
class on the due date. Please don't check computer assignment solutions with the instructor before the due date. All work submitted must be that of the student. A student's submission of someone elsels work as his/her own will result in the student's being dropped from the course with a grade F.
6. If you wish to know your final grade early, please provide the instructor with a self-addressed, stamp envelope at the final exam or send an E-mail request after the final exam.
Electronic mail assignment 2/03
CYMA (Shoebox) Accounting project 2/19
Ist Mid-term Exam 2/24
Accounting database assignment 3/10
Flowchart 3/30
Lotus 1-2-3 MACRO assignment 3/30
2nd Mid-term Exam 4/07
Harvard Project Manager assignment 4/16
AUDITS PC assignment 4/28
Term paper 5/05
Final Exam Section 1 5/10 7:30-9:30 AM
This is a very interesting, useful and demanding course. Please motivate yourself by doing the following:
1. Study (not just read) your assigned readings thoroughly before classes.
2. Try your best to understand (not just memorize) the underlying concepts.
3. Do as many exercises and problems as possible.
4. Review your textbook and class notes carefully after class.
5. Do not hesitate to ask questions before, during or after class.
C: Computer Demonstration
E: Exam
0: Optional Reading
R: Required Reading
I. Accounting Information Systems (AIS) and Decision Makers
1. ( 1/13 1/15) R: Syllabus and overview
R: AIS Introduction (Chap. 1 and Chap. 2)
0: The Third Waxro-
0: Megatrends
2. ( 1/20 1/22) R: Accounting Information and Decision Making (Chap. 4 and Chap. 10)
C: Electronic Mail
0: "Pegasus Mail: An Electronic Mail System for Novell NetWarell
II. Manual Accounting Information Systems (MAIS)
3. (1/27 1/29) R: MAIS and Accounting Transaction Processing (Chap. 3)
R: Risk & Control: Internal Control in MAIS (Chap. 6 and handouts)
III. Computer-based Information Systems & Emerging Development in AIS
4. ( 2/03 2/05) R: Computer-related Technology (Chap. 5 except pp. 147-151)
R: Microcomputers in AIS (Chap. 16)
0: Future Shock
5. ( 2/10 2/12) R: Computer-based Data Management: Data
File and Data Bases (Chap. 8 and Chap.18)
C: Accounting databases
6. ( 2/17 2/19) R: Computer-based Data Processing (Chap. 7, Chap. 5 pp. 147-151)
C: Lotus MACRO
0: "The Added Control of Lotus Macrosto
7. ( 2/24 2/26) R: Decision Support Systems (Chap. 20 pp. 923-949)
0: IFPS
E: lst Mid-term Exam
8. ( 3/03 3/05) R: Data Communication (Chap. 19), EDGAR
R: "SEC"s Elecctronic Filing System: An
Evaluation"
0: competing in Time: Using Telecommunication for Competitive Advantage
IV.System Development Life Cycle
9. (3/10 3/12) R: PERT (Chap. 25 Appendix)
C: HPM
R: System Development (Chap. 21)
R: System Analysis (Chap. 7 Appendix and Chap. 22)
10. ( 3/17 3/19) R: System Design (Chap. 23, Chap. 24, Chap. 25 pp. 1176-1184)
11. ( 3/30 4/02) R: System Implementation and Evaluation
(Chap. 25 pp. 1164-11761 1184-1186)
V. EDP Internal Controls and EDP Auditing
12. ( 4/07 C: AUDITS
E: 2nd Mid-term Exam
O: Powershift: Knowledcfe, Wealth, and Violence at the Edge of the 21st Century
13. ( 4/14 4/16) R: EDP General Controls and EDP Application Controls (Chap. 9)
14. ( 4/21 4/23) R: EDP Auditing (Chap. 17 and handouts)
R: "A Comparison of Compliance Testing
Techniques for EDP Systems"
R: EDP Auditing history handout
VI. Computer-based Accounting Information Systems (CBAIS)
Applications & Other Topics
15. (4/28 4/30) 0: Chap. 11-Chap. 15
R: Accounting Package (Chap. 16 Appendix and handouts), SHOEBOX
R: "Micro-Based Accounting For Hawaiiis Business Owner"
0: "Affordable Accounting Packages"
16. (5/05 5/07) R: Expert Systems in Accounting (Chap. 20 pp. 949-954 and handouts)
R: "What Can Expert Systems Be Doing in Accounting?"
C: ESIE
0: The Fifth Generation
17. Final Exam E: Final Exam
Section 1 5/10 7:30-9:30 AM
0: The Global Village: Transformations in World Life & Media in the 21st Century
Please note: This syllabus is a general plan for the course. Changes may be necessary.