Dr. Cynthia Jackson Office: 360 D Melche
________________________________________________________________________________
Required Text:
ACCOUNTING INFORMATION SYSTEMS JOSEPH W. WILKINSON
Other required material:
PC Hardware and Software (at RICS store);
Lotus 1-2-3 and Database Software Applied to Harmon and Borden;
and green scantrons for taking exams
Optional material:
class notes (at RICS store)
Course Prerequisites:
Junior standing, DISC 2373 and ACCT 2332
COURSE OBJECTIVES:
The purpose of this course is to familiarize students with
accounting information systems (AIS) and their components. The transformation o
raw financial data into financial information by AIS and the use of internal con
assure the accuracy and reliability of accounting data and information is also
emphasized. Because accounting in organizations is increasingly linked to the u
computers, we will discuss several technological topics related to AIS.
CLASS FORMAT: The format of the class will be lecture, student discussion, and
participation. Reading the chapter and working the recommended problems before
attending class will contribute to your understanding of the material presented
lectures and will prepare you to respond to discussion questions.
CLASS PARTICIPATION: Students are expected to participate in class discussion a
assignments. Consequently, students are expected to BE ON TIME, attend ALL
CLASSES, and to REMAIN DURING THE ENTIRE CLASS PERIOD unless arrangements have
been made with the professor prior to class time. Students are graded on their
participation.
EXAMS: Each exam will consist of 50 multiple choice questions. Exams will cove
textbook material, other required material, and lectures.
IMPORTANT ** THERE ARE NO MAKE-UP EXAMS GIVEN IN THIS COURSE.
Examinations must be taken at the scheduled time. Examinations may be missed on
under extraordinary circumstances which must be approved by the instructor prior
the examination (Lack of preparation or multiple examinations are not acceptable
excuses). In the case of excused and approved absences, the grade you receive o
the final examination also will be used for the exam you missed.
The final is not cumulative. I strongly urge you to take all of the exams becau
material on the final is more difficult than the material on the first two exams
NOT, UNDER ANY CIRCUMSTANCES, DROP YOUR GRADE if you take an exam. If a
student misses the first 2 exams or misses the final, a grade of "F" will be ass
an excuse meeting university guidelines regarding incomplete grades is submitted
Exams must be taken with the class section in which the student is enrolled.
Otherwise, a score of zero will be assigned.
PROJECTS: Two projects are required for this course. The first project is a co
based individual project that exposes students to spreadsheet and database
software. If you do not have access to Lotus 1-2-3 or dBase IV at home or work,
must use the RICS lab to complete this project. A detailed listing of the indiv
project requirements and due dates will be sent to you through the p-MAIL system
September 14.
The second project in the course is a group project which involves
of the accounting system of a small local business. The group project requires
following:
1. a brief narrative of the company's activities, products, market success factors,
2. an organizational chart and summary of the chart of accounts,
3. narratives of the general ledger/financial reporting system, revenue and expenditure cycle,
4. flowcharts of the cycles listed in Step 3,
5. a discussion of the weaknesses in each cycle listed in Step 3,
6. a recommendations of economically feasible controls that offset the weaknesses listed in Step 5,
7. a synopsis of the company's report formats, and
8. a letter to the contact person in the company thanking him/her
you to evaluate the company and giving him/her a summary of you
Project groups will consist of five students. You must turn in a l
members (include student IDs) to me by Wednesday, September 14. If you are not
a group by this date, I will assign you to a group.
All group members are expected to make substantial contributions toward the
successful completion of the projects. Students will evaluate each group member
each project and will assign 30% of the project grade to each of their group
members. I will assign 70% of each project grade based on project content. An
average of all evaluations for each student will be used to determine the final
grades for each student.
A majority of a group (3 members) also may vote to eliminate a member from the
group (after discussing the situation with me). "Displaced" students must eithe
another group (again a majority vote of a group is required to admit a member) o
must complete the projects by themselves. Since completion of all projects by a
single individual will be extremely difficult, I strongly advise all students to
substantial effort on their projects (and cooperate with the other members).
Projects must be turned in by the due date indicated on the syllabus. Late
submissions will be penalized 10 points per day of delay.
ARTICLE DISCUSSION: Every group is expected to find and discuss two current art
related to the material covered in the course. Each discussion should be betwee
and 10 minutes in length. Group members will be awarded between 10 and 0 points
for their discussion.
COMPUTERS: All students must have an account on the RICS network by Monday,
September 12, 1944. Students should check the network after 11:00 a.m. on Thurs
for assignments and/or messages from the professor (see attached sheet for
instructions). All grades will be reported to you through your RICS account. D
times for reviewing exams, projects, and assignments will be announced. If you
to meet with the professor after you have reviewed your exams, projects, or
assignments, you will need to send a request for a review session through the ne
NO EXAMS, PROJECTS, OR GRADED ASSIGNMENTS will be discussed during class.
RECOMMENDED PROBLEMS: Students are encouraged to work the following problems.
These problems are related to the material covered in class and will help studen
gain a deeper understanding of the topics and issues.
Chapter 2: problems 2-6, 2-7
Chapter 3: problems 3-2, 3-3, 3-5, 3-6, 3-12
Chapter 4: problems 4-12, 4-18, 4-19, 4-21
Chapter 5: problems 5-1, 5-3, 5,5, 5-13, 5-19
Chapter 6: problems 6-1, 6-5, 6-7, 6-11, 6-18
Chapter 7: problems 7-6, 7-7, 7-8, 7-10
Chapter 8: problems 8-2, 8-4, 8-5, 8-7, 8-11
Chapter 9: problems 9-1, 9-2, 9-3, 9-7, 9-10
Chapter 10: problems 10-7, 10-11, 10-12, 10-14,
Chapter 11: problems 11-1, 11-2, 11-9, 11-10, 11-11, 11-12, 11-15
Chapter 12: problems 12-1, 12-2, 12-10, 12-11, 12-12, 12-17
Chapter 13: problems 13-8, 13-9, 13-10
Chapter 14: problems 14-8, 14-9, 14-10
Chapter 18: problems 18-2, 18-8, 18-13, 18-15
Chapter 19: problems 19-4, 19-12, 19-14, 19-16
GRADING
Weighting of Grades:
Exam 1100 point
Exam 3 (Final) 100
Project 1 100
Total 600 points
Grading Scale:
A 90% and up
B 80% through 89.99%
C 70% through 79.99%
D 60% through 69.99%
F 59.99% and lower
AUG 31 CHAPTER 1 THE STUDY OF ACCOUNTING INFORMATION SYSTEMS
CHAPTER 2 AIS-RELATED CONCEPTS AND PROCESSES
SEP 5 LABOR DAY NO CLASS
7 CHAPTER 7 CONTROL CONCEPTS AND RISK EXPOSURES
12 CHAPTER 7 CONTROL CONCEPTS AND RISK EXPOSURES
ARTICLE PRESENTATION
14 CHAPTER 8 GENERAL AND ADMINISTRATIVE CONTROLS
19 CHAPTER 8 GENERAL AND ADMINISTRATIVE CONTROLS
ARTICLE PRESENTATION
21 CHAPTER 9 SECURITY MEASURES AND TRANSACTION CONTROLS
23 CHAPTER 9 SECURITY MEASURES AND TRANSACTION CONTROLS
ARTICLE PRESENTATION
28 CHAPTER 4 DOCUMENTATION FOR AN AIS
30 EXAM 1 CHAPTERS 1 - 2, 7 - 9
OCT 3 CHAPTER 4 DOCUMENTATION FOR AN AIS
ARTICLE PRESENTATION
5 CHAPTER 10 GENERAL LEDGER AND FINANCIAL REPORTING CYCLE
10 CHAPTER 10 GENERAL LEDGER AND FINANCIAL REPORTING CYCLE
ARTICLE PRESENTATION
12 CHAPTER 11 THE REVENUE CYCLE
ARTICLE PRESENTATION
17 CHAPTER 11 THE REVENUE CYCLE
CHAPTER 12 THE EXPENDITURE CYCLE
19 CHAPTER 12 THE EXPENDITURE CYCLE
24 CHAPTER 13 THE RESOURCES MANAGEMENT CYCLE: EMPLOYEE SERVI
26 CHAPTER 13 THE RESOURCES MANAGEMENT CYCLE: EMPLOYEE SERV
31 CHAPTER 14 THE RESOURCES MANAGEMENT CYCLE: INVENTORIES AN
NOV 2 CHAPTER 14 THE RESOURCES MANAGEMENT CYCLE: INVENTORIES AN
7 CHAPTER 5 TRANSACTION AND FILE PROCESSING IN COMPUTER-BAS
9 EXAM 2 CHAPTERS 4, 10 - 14
14 CHAPTER 5 TRANSACTION AND FILE PROCESSING IN COMPUTER-BAS
16 CHAPTER 6 DATA-BASE MANAGEMENT AND DATA MODELING
21 CHAPTER 6 DATA-BASE MANAGEMENT AND DATA MODELING
23 CHAPTER 19 SPECIALIZED INFORMATION SYSTEMS AND NETWORKS
28 CHAPTER 19 SPECIALIZED INFORMATION SYSTEMS AND NETWORKS
30 OPEN DAY WORK ON PROJECTS
DEC 5 GROUP PROJECT DUE (8
12 FINAL EXAM CHAPTERS 3, 5-6, 19, PC HARDWARE AND SOFTWARE