Class
Class meets: 8:00 - 9:15 am, TR
In room: Wehner 133
Section Number: 501
Instructor
Name: Dr. Uday Murthy
Office: Wehner 401Q
Office hours: 11:00 am - 12:30 pm, TR; and by appointment
Office phone: 845-5017
E-mail address: MURTHY
(best way to contact me)
Required materials
1. Cushing, B.E. and Romney, M.B., Accounting Information Systems, Sixth Edition, Addison-Wesley, 1994.
2. Class notes from Copy Corner.
3. List of readings (on reserve at the West Campus library).
4. Three 3.5" floppy diskettes (DOS format).
5. Microsoft Excel 5.0 manual (should discuss database functions and macros).
FOCUS AND IMPORTANCE OF THE COURSE
The purpose of accounting and accountants is to provide information useful for decision making. The focus of this role of accounting has been significantly altered by the information technology revolution of the past two decades. Accountants in the 1990s and beyond must be comfortable with a host of information technology issues as they use, design, and audit computer-based accounting systems. The purpose of this course is to provide an introduction to information systems, with specific reference to computer-based accounting systems.
A number of topics will be covered, including manual and computer-based systems. Your understanding of the approaches to and the procedures for the design, development, implementation, and control of accounting systems is of paramount importance. Moreover, a knowledge of and hands-on experience with selected computing environments will facilitate your understanding of computer-based systems.
PREREQUISITES
Students must have completed Accounting 327 and 328. Although prior computer-related experience is not required, students without some familiarity with computers must be prepared to spend a significant amount of time on the laboratory assignments.
COURSE OBJECTIVES
This course is aimed at providing Accounting majors with the necessary knowledge about information technology issues and computer-based systems. The objectives of this course are to develop a working knowledge of:
1. A variety of systems concepts, and the relationship between accounting and management information systems,
2. The components of information systems, especially accounting information systems,
3. The records, documents, procedures, and controls typically found in the major accounting cycles and the impact of computerization on these cycles,
4. Computer hardware and software concepts, including microcomputer concepts,
5. The impact of microcomputers on information systems and the special control and security considerations involved, and some of the varied applications of microcomputers with specific reference to accounting,
6. The impact of computer technology on accounting information systems, and the resulting implications for accountants and the users of accounting information,
7. The control procedures that should be built into computer-based accounting systems in order to address concerns of management and of the external auditor,
8. The approaches, methods, and tools useful for analyzing, designing, developing, and implementing computer-based accounting systems,
9. The evolution of computer-based systems in business organizations, with an emphasis on the latest trends in hardware, software, and applications,
10. The different approaches to organizing and managing an organization's information base, and the advantages and disadvantages of alternative approaches,
11. The characteristics of database management systems (DBMS) and the computer languages used to interface with an organization's DBMS,
12. Emerging trends in information technology and their implications for accountants and accounting information systems.
COURSE CONDUCT
The course will be conducted in a manner that emphasizes class participation. Groups of four students will be formed at the beginning of the semester and a number of cooperative activities will be assigned throughout the semester, including in-class exercises and projects outside of class. You are expected to have read the relevant chapter(s) from the text book and/or articles prior to each class meeting. Your "class participation" points will be based on attendance and on how well you respond to questions about the topic being covered. In addition, you are encouraged to raise questions and provide input during classroom discussions to earn class participation points. Note that the class schedule lists homework problems for each chapter. Twenty-two homework problems will be collected during the semester, with 20 homework problems counting for a maximum of 40 points (each homework is worth 2 points; you may drop two). Points are also reserved for your contribution to your group's activities. These points will be assigned based on a "peer grading" system in which each group member awards points to the other members of his/her group.
As the assignments listed on the following page suggest, this is a class that heavily emphasizes "learning by doing." All except one of the projects assigned for credit are individual assignments. For the individual assignments, although you may discuss the assignment with other students, there should be clear evidence of your own individual effort in the assignment. Severe penalties will result if you copy another student's work -- especially computer files. For the group project, one grade will be awarded to the entire group. However, as noted above, each group member's opinion will be solicited regarding the contribution of the other members to the group effort.
All assignments are due at the beginning of class on the date indicated, unless the due date is modified by the instructor. Assignments turned in by the beginning of the next class period will receive a maximum of one-half the available credit. Assignments turned in at a later time will receive no credit. If you cannot deliver an assignment in-person to the instructor at the beginning of class on the date the assignment is due, you must deposit the assignment in the instructor's mail box in the Accounting Department before the due-date for the assignment. Failure to turn in an assignment will be viewed negatively while assigning final grades.
The class schedule listed on the following pages is tentative and subject to revision. You are responsible for the material listed, whether or not it is covered in its entirety in class, and whether or not you were present when the material was covered.
COURSE GRADING SCHEME
Points Coverage Date
Examinations:
Examination 1 100 See schedule 2/16
Examination 2 100 See schedule 4/6
Final 125 Cumulative 5/8
Exam total: 325
Individual assignments:
Computer-based worksheet (CWS) 25
Vax E-mail (VAX) 5
Mainframe-to-PC (MPC) 25
Flat-file database (DB1) 30
Relational database (DB2) 30
Macros (MAC) 40
Term paper (TP) 25
Group assignments:
Project...TBD 20
Assignment total: 200
Homework (20 x 2 pts.) 40
Group work (peer assessment) 15
Class participation 20
TOTAL POINTS: 600
The examinations will include some combination of multiple-choice, problems, and essay type questions. Please bring "green" scantrons (Form 882) to answer the multiple-choice component in each exam.
Students are expected to be in attendance for every examination. If you have an acceptable excuse for missing an examination (death in the family, provable illness), you are responsible for informing the instructor and obtaining permission to miss the examination before the examination takes place. Failure to obtain such permission is an unexcused absence which would result in a grade of zero for that examination.
As a general rule, you may assume that it will take 90%, 80%, 70%, and 60% of the available points to qualify for consideration for A, B, C, and D grades respectively. A curve may be applied in the assignment of final grades depending on the level of the final class average.
WITHDRAWAL/INCOMPLETE POLICY
No exceptions will be made to the policies of the University with regard to dropping this course or withdrawal from it during the semester. April 3 is the last day to drop courses with no penalty (Q-Drop). A grade of "Incomplete" will not be given except in unusual circumstances beyond the student's control.
Note: "D" = discussion question, "P" = problem
Date Topic Due Assignment
1/17 Introduction, AIS overview, demo Ch. 1
1/19 Transaction processing elements, demo Ch. 2, D2.4, D2.5
1/24 Transaction processing elements Ch. 2, P2.1, P2.6,
P2.14, P2.15
1/26 Tools for systems analysis Ch. 3, P3.3, P
3.5, P3.6, P3.7
1/31 Information technology -- hardware & CWS Ch. 4, P4.1, P4.8,
software P4.9
2/2 Microcomputer technology VAX Notes on
micro-computer
technology
2/7 Personal information systems Ch. 5, D5.10, P5.4
2/9 Networks and data communication systems Ch. 6, P6.1, P6.4
2/14 Network, review MPC Ch. 6, P6.10
2/16 Examination 1
2/21 File-oriented vs. database approaches Ch. 7, P7.4, P7.6
2/23 Database systems, database normalization Ch. 7, P7.9
2/28 Database normalization Notes, Handout
problem
3/2 SAS 55, internal control structure DB1 Ch. 12, P12.7
3/7 Information systems controls -- general Ch. 13, P13.8,
P13.10
3/9 Information systems controls -- application Ch. 13, P13.9
3/13
to SPRING BREAK!!
3/17
3/21 Computer fraud, computer crime DB2 Ch. 14, P14.3
3/23 Auditing computer-based systems Group Ch. 15
(TBD)
3/28 Auditing computer-based systems Ch. 15, P15.3
3/30 Auditing computer-based systems Ch. 15, P15.10
4/4 Computer auditing techniques, review
4/6 Examination 2
4/11 Systems development overview Ch. 8, D8.10,
P8.11
4/13 Systems development techniques Ch. 8, P8.6
4/18 Revenue cycle AIS MAC Ch. 16, P16.2,
P16.3
4/20 Procurement cycle AIS Ch. 17, P17.2,
P17.7
4/25 Reengineering, business process redesign Hammer article
4/27 Reengineering AIS, information technology TP Elliott and Hopper
and competitive advantage articles
5/2 Advanced technologies, videos, review
5/8 FINAL: 1 - 3 pm
Note: "D" = discussion question, "P" = problem