Instructor: B. Brian Lee, Ph.D., CPA
SYLLABUS- Summer 1995
Office Hours: T,TH 3:35-5:35 pm or by appointment Office: CN 307C
Office Phone: 556-2947
Textbooks
Accounting Information Systems, 3 rd ed. by J.L. Boockholdt
Systems Understanding A id for Financial A ccounting, 3 rd ed. by Kieso, Arens, and Ward.
Systems Understanding A id-Microcomputer Version, 3rd ed. by Arens, Ward and Kimmel.
Objective:
This course is designed to provide students with learning opportunities to understand manual and computer-based accounting information systems. As most companies currently utilize computer facilities in recording, processing and reporting accounting data to the greatest extent, it is essential for students to understand accounting theories as well as computer technologies. Therefore, this course consists of three learning objectives: understanding accounting systems theories and practicing manual as well as computer-based accounting information systems (AIS).
Class preparation:
Class participation is mandatory. After the discussion of the main concept of each chapter, the instructor will ask an individual student to present his or her solutions to the questions assigned for the day. Also, there will be a short quiz after each chapter is completed. Accordingly, students should understand the materials covered by the class on a timely basis.
Grades:
Mid-term 100 points
Final 200
Quizzes 100
From S UA for Financial Accounting 100
From SUA-Microcomputer Version 150
650
The requirement for the final letter grade is as follows-.
A: 90% of the total possible points,
B: 80% of the total possible points,
C: 70% of the total possible points, and
D: 600/o of the total possible points.
Mid-term and final tests will consist of multiple choices and short-essay types of questions. Students are expected to have a short quiz every meeting during the semester. It night take about 10 or 20 minutes to complete each quiz. The format and content of the quiz will be discussed in detail at the beginning of the semester. Basically, no make-up quiz is allowed. If students have an emergency, they should provide the instructor with supporting evidence in order to have a make-up quiz.
Two projects are required for this course: manual and computer-version of AIS. Students should use Systems Understanding Aid for Financial Accounting with respect to the project of manual AIS. However, students can satisfy the requirement of computer-based AIS using either the package indicated above (Systems Understanding Aid-Microcomputer Version) or other accounting systems packages (such as Peachtree, Microsoft-Profit and Pacioli). Also, students can develop their own accounting information systems using computer languages, spreadsheets, or databases. If students want to fulfill the requirement for computer-based AIS in an alternative way (i.e., except for using Systems Understanding Aid-Microcomputer Version), they should have an approval from the instructor by the date indicated.
All projects should be handed in on the dates indicated. Late submission results in 101/,Penalty for each class period it is late. Also, it is suggested that journals, ledgers, documents and schedules of Systems Understanding Aid for Financial Accounting be neatly prepared in PENCIL to facilitate corrections. Any type of paper can be used for schedules as long as they are neatly prepared and can be easily read.
Help from the instructor:
The instructor is mostly available during all weekdays of the summer semester in addition to his office hours indicated above. All students are strongly recommended to meet the instructor at least once after the mid-term in order to discuss the progress during this summer semester.
DATE Assignments
June 13 Introduction: Chs. I and 2 of the textbook; Accounting package: Microsoft- Profit.
Read pages I - I I of the Instructions, Flowcharts and Ledgers book - SUA for Financial Accounting.
15 Answer questions of Ch. 2; Ch.3; Quiz (Ch. 2). Begin Requirement I on page I I for all transactions that have a YES on the
document symbol, plus the first transaction that has a NO (the payroll ratechange).
20 Answer questions of Ch. 3; Ch 4; Quiz (Ch. 3);
HAND-IN - Journals and all documents completed to date.
22 Answer questions of Ch 4; Ch 5; Quiz (Ch.4);
Begin Requirement I on p.11 for all remaining transactions, and Requirement 2 on p11 1.
27 Answer questions of Ch 5; Ch 9; Quiz (Ch. 5).
29 Test Chapter 1-5; Submission of a proposal ( if SUA-Microcomputer Version is your project, thesubmission of a proposal is not necessary).
HAND-IN - Jourmls and the Instructiom, Flowcharts & Ledgers book.
July 6 Answer questions of Ch. 9; Ch. IO; Quiz (Ch. 9).
11 Answer questions of Ch. IO; Ch. 13; Quiz (Ch. I 0);
HAND-IN - Entire project, including schedules,journals, the Instructions,
Flowcharts & Ledgers book and all documents as well as records;
Overview of SUA-Microcomputer Version- Read Sections 1, 2 and 3.
13 Answer questions of Ch. 13; Ch. 14; Quiz (Ch. 13);
Begin Section 9 - Recording transactions through December 31 - Note check figures on page 186.
18 Answer questions of Ch 14; Ch. 17; Quiz (Ch. 14); Begin recording adjusting entries.
20 Answer questions of Ch. 17; Ch. 18; Quiz (Ch. 17);
HAND-IN pointed output listed on page 192, including a post-closing trial balance.
25 Answer questions of Ch. I 9; Ch. 2 1; Quiz (Ch. 18).
27 Answer questions of Ch. 21; Quiz (Ch. 2'1).
Aug 1 Review.
3 Final Exam (Comprehensive),