UNIVERSITY OF ILLINOIS

DEPARTMENT OF ACCOUNTANCY

ACCOUNTING 331 - ACCOUNTING SYSTEMS DESIGN

COURSE SYLLABUS, FALL 1994

Instructor in charge Other instructor. Teaching Assistant Teaching Assistant

of course: for Sections C & D for Sections E, F, G

Name: John Chandler, Dan Stone, 206 Sabina Zamin Bobbi (Roberta)

Office: 213 DKH Corn West Jones

Office Hours:

Telephone: 333-4539 333-4537

Electronic CHANDLEJ@VMD DSTONE@VMD SABINA@UXA RTJONES@VMD

Mail: CSO.UIUC.EDU CSO.UIUC.EDU CSO.UIUC.EDU CSO.UIUC.EDU

Texts:

Custom published packet for Accountinq Systems Design published by Irwin Publishing, ISBN #0256-18423-2 (available at any campus bookstore). There are chapters by two authors in this packet. These authors are "O'Brien" and "Boockholdt."

Assignments and Course Readings Packet published by Stipes Publishing (available at any campus bookstore).

Course Description and Objectives:

This class introduces you to the design and use of computer-based information systems in accounting. It deals with topics and issues that are crucial to anyone who generates, audits, or uses accounting information. By the end of this course, you should be able to describe:

This understanding will enable you to:

A frequently asked question is: "What does learning about computers have to do with accounting?" The short answer is "everything." Computers now permeate every aspect of accounting practice. Even the smallest businesses now maintain their accounting records on computers.

Course Mechanics

Check the attached time schedule to see when and where you attend class. Class days listed as a "Lecture" class format are lectures in 114 DKH. Class days listed as a "Lab" class format are discussion and/or quiz days. All discussion sections will meet in 24 Com West.

Grading:

Your course grade will be determined based on the following:

Points

Midterm Exam 250

Final Exam 275

Quizzes 1 and 2 @ 50 each 100

Quiz 3 @ 1 00 points 100

Homework and assignments:

9/2 assignment 25

9/16 assignment 25

9/30 assignment 50

10/28 assignment 25

11/18 assignment 50

12/2 assignment 50 225

Excel or Lotus 1-2-3 Competency 20

Participation in Case Studies

Outside of Class -30

Total

Tips for Success:

We will often discuss "real" business problems in this class that don't have an obvious "right answer." Developing the skills necessary to deal with such problems is crucial, both for success in this class and in business. We look forward to helping you develop the analytical reasoning skills necessary to managing such problems.

Developing these skills requires working both "smart" and hard. Keeping up with the readings and asking questions, both in and out of class, is a good start. Office hours provide a good opportunity to discuss problems with either course material or study strategy. Organizing a study group and asking your instructor to meet with your study group is also often helpful. Finally, notice the due dates on the schedule and start assignments early to avoid last-minute crises.

ACCY331 CLASS SCHEDULE & ASSIGNMENTS

Date Format Assignment Topics and Assignments


8/25 (Thurs) Lecture (C&S) None Class Introduction

8/26 (Fri) No Lab

Module 1: THE TECHNOLOGY & STRUCTURE OF ACCOUNTING INFORMATION SYSTEMS


8/30 (Tues)    Lecture (C)   O'Brien Ch 1 +          Introduction to         

                             Boockholdt Ch 3         Systems                 



911 (Thurs)    No Lecture                                                    



9/2 (Fri)      Lab           Hand in: Nashua Corp.   Introduction to         

                                                     Systems                 



Hand in: Ch 1 - AE1                             



Hand in: Systems        Exercise                

                             Characteristics                                 







9/6 (Tues)     Lecture (C)   O'Brien Ch 4                                    



9/8 (Thurs)    Lecture (S)   O'Brien Ch 5                                    



9/9 (Fri)      No Lab                                                        



9/13 (Tues)    Lecture (S)   RP: "The Bottom Line                            

                             on                                              



                             Entry-Level Accounting                          

                             Programs."                                      



9/15 (Thurs)   No Lecture                                                    



9/16 (Fri)     Lab           O'B(ien Ch 4, AE 1 &    Hardware Software       

                             2, Ch 5 discussion                              

                             questions #2, 4, & 10,  Accounting Software     

                             Software                                        

Hand in: O'Brien Ch 4                           

                             Real World Case                                 

                             "Lechmere"                                      

Hand in: O'Brien Ch 5                           

                             AE 1                                            

QUIZ 1                                          



9/20 (Tues)    Lecture (S)   RP: "A Guide for        Accounting Cycles       

                             Studying &                                      

                             Evaluating Internal                             

                             Accounting Controls"                            





9/22 (Thurs)   Lecture (C)   O'Brien Ch 7            Database Technology     



9/23 (Fri)     No Lab                                                        



9/27 (Tues)    Lecture (C)   O'Brien Ch 6            Telecommunications      



9/29 (Thurs)   No Lecture                                                    



9/30 (Fri)     Lab           For O'Brien Ch 12, Question 2: question        

                             (i.e., a through @ relate?, O'Brien Ch 6,      

                             Real World Case TBS Hand In: A one to two      

                             paragraph explanation of how the concept of    

                             accounting cycles is useful to auditors.       

Hand In: O'Brien Ch 7, AE 1 & 2 (Use either    

                             spreadsheet or database software). QUIZ 2      





Module 2: ACCOUNTING SYSTEMS DESIGN AND DEVELOPMENT


10/4 (Tues)         Lecture (C)          O'Brien Ch 3 Part 1  Systems Approach to  

                                         +                    Problem              



                                         O'Brien Ch 14, part  Solving,             

                                         1                    Cost-Benefit         

                                                              Analysis of IS       



10/6 (Thurs)        Lecture (C)          O'Brien Ch 3 Part 2  Systems Development  

                                                              Life Cycle-I         



10/7 (Fri)          No Lab                                                         



1 0/1 1 (Tues)      Lecture (C)          O'Brin Appendix A                         



10/13 (Thurs)       No Lecture                                                     





10/18 (Tues) Midsemester Examination (Modules 1 & 2) 7:15 - 9:15 p.m., PLACE TBA

Module 3: ACCOUNTING INFORMATION SYSTEMS & DECISION MAKING


10/20 (Thurs)       Lecture (S)       RP: Lave & March       Models of Decision Making   

                                      reading                                            



                                      pages 86-113                                       







10/25 (Tues)        Lecture (S)       RP: Lave & March       Models of Decision Making   

                                      reading                                            



                                      pages 113-118,                                     

                                      123-127                                            



10/27 (Thurs)       No Lecture                                                           



10/28 (Fri)         Lab               RP: Problems from      Review Midsemester          

                                      Lave                   Examination                 



                                      & March Problem 4.2,   + Models of Decision        

                                      #I;                    Making                      



                                      Problem 4.3 #6;                                    

                                      Problem 4.5 #1                                     



Hand In: Problem 4.2,                              

                                      #5                                                 



Hand In: Problem 4.3                               

                                      #2                                                 







1 1/1 (Tues)        Lecture (S)       O'Brien Ch 10, part 1  Managerial Decision Making  



11/3 (Thurs)        Lecture (S)       Financial Accounting   The Value of Accounting     

                                      Concepts #2                                        



                                                             Information                 



11/4 (Fri)          No Lab                                                               







11/8 (Tues)         Lecture (S)       Financial Accounting                               

                                      Concepts #2 Case                                   



1 1 /1 0 (Thurs)    Lecture (S)       O'Brien Ch 14, part 2  Controls in Accounting      

                                                             Systems                     



11/11 (Fri)         No Lab                                                               







11/15 (Tues)        Lecture (S)       Boockholdt Ch 16       Cost-Benefit Analysis of    

                                                             Controls                    



1 1/1 7 (Thurs)     No Lecture                                                           



11/18 (Fri)    Lab               O'Brien Ch 14: Mellon Bank case, Boockholdt     

               Problems 16-12 through 14                                         





Hand In: Boockholdt Problem 16-11 & 16-17

QUIZ 3 (Covers Module 3)

Module 4: TRENDS IN INFORMATION SYSTEMS


11/22 (Tues)    Lecture (C)      O'Brien Ch 1 0   Part 2           



                                                    Trends in      

                                                  Decision         

                                                  Support          



THANKSGIVING                                                       

(No Class                                                          

11/24 or                                                           

11/25)                                                             



11/29 (Tues)    Lecture (C)      O'Brien Ch 8     End User         

                                                  Computing        



1211 (Thurs)    No Lecture                                         



12/2 (Fri)      Lab              O'Brien Ch 8                      

                                 Real World Case                   



                                 "Harmon,"                         

                                 O'Brien Ch 8 AE                   

                                 2                                 



Hand In:                          

                                 O'Brien Ch 10                     

                                 AE 1 - 4                          



12/6 (Tues)     Lecture (C)      Ethics Handout   Ethical Issues   

                                                  in IS            



12/8 (Thurs)    Review                                             



12/9 (Fri)      No Lab                                             













PLACE:TBA

KEY: AE = application exercises All lectures (L) in 114 DKH All discussion (D) sections in 24 Corn West Chandler (C), Stone (S)