Instructorr: Brad Tuttle
Office room: BA 313
Required Materiats:
Accounting lnformation Systems Transaction Processing and Controls by 1. L. Bookholdt and David If. Li. Irwin: Homewood, IL (1991).
Systems Understanding Aid for Auditing by Arens and Ward. Armond Dalton Publishers: Willianiston, Mi.
Course Objectives:
By the end of this semester you will:
I . Be able to read and write a flowchart
2. Understand how systems are developed
3. Be familiar with how a manual accounting system works
4. Understand the issues and processes involved in converting to a computerized accounting system and have experience in using a simple automated system
5. Know how to evaluate system controls and system quality
6. Be able to identify the relationships among data items necessary to design a workable system
7. Know the basics of data structure and design
8. Be familiar with current system topics such as security, fault tolerance, viruses, etc...
9. Understand what makes a system succeed or fail
About the Course-.
In earlier accounting courses, you learned to account for transactions. In this course, you will learn to use computing to incorporate transactions into accounting systems. I'his course prepares you to use infornia(ion systems in auditing, financial and managerial accounting, and consulting. It does not train you to be a computer programmer. Tle course requires you to learn enough technical aspects of computing to understand how computing might be useful in specific accounting contexts and how to work with information system professionals who develop accounting applications.
Your assignments are designed to help you meet these objectives. This course differs from your previous accounting courses because single solutions to accounting system problems are rare. Although multiple solutions exist, some are generally better than others. This will require your creativity and judgment to distinguish the important issues. As a result, you will likely experience higher levels of uncertainty and ambiguity than in previous accounting courses. The reward for your hard work and growth will be a more effective and productive entry into the work world after graduation.
Although you may learn some helpful information for passing the CPA exam, this is not an auditing course. Conversely, the CPA exam is an auditing test. 'nere is a very good course at the graduate level named 'Auditing III' which focusses on computer concepts for would be auditors. I highly recommend it.
Grading and Other Stuff:
Class will meet on Monday and Wednesday. At the moment, I do not plan to meet formally on Friday. we have reserved computer facilities on some Fridays to make sure that you have computers available.
Unless told otherwise, graded assignments are due in my office by the time the school of accounting office closes (generally 5:00 p.m.). Late assignments will receive a penalty for each day late. No assignments will be accepted more than two days late.
Orading will be assigned on a competitive basis at the conclusion of the semester. In no case will you be required to earn more than 70, 80, or 90 percent of the available points to earn a C, 8, or A respectively. Assignments, quizzes, and examinations will receive the following points-
Assignments-
Flowchart 10
Data Normalization 20
dBASE Mac 30
Case 1 40
Case 2 60
Participation 10
Total assignments 170
System Understanding Aid:
Phase 1 25
Phase 2 25
Post-Implement Review 50
Total SUA 100
Tests:
Quizzes 30
Exam 1 150
Exam 2 150
Final Exam 200
Total tests 530
TOTAL POINTS AVAILABLE 800
No make-up quizzes will be given. The instructor will evaluate any petition to miss a mid-semesier exantination on a case by case basis. Permission to miss any examination should be obtained in writing prior to the exam date. University policy will be followed in relation to the final exan-dnation.
I encourage you to ask questions and to visit me in my office whenever it is appropriate.
Date Topic Reading
System Development
F 8/26 Syllabus and other stuff
M 8/29 Introduction to systems cp 3
W 8/31 System Documentation cp 4
M 9/5 LABOR DAY - NO CLASSES
W 9/7 Documentation continued, demo Sales Flowchart
MacPi-oject
M 9/12 Transaction cycles, Case I - F & C
segregation of duties, SUA Construction
W 9/14 System controls cp 14
M 9/19 System controls
W 9/21 Specialized Journals, Medlin cp 5 SUA phase 1
Accounting
M 9/26 SDLC - analysis phase cp 6 SUA phase 2
W 9/28 SDLC - implementation phase cp 8
M 10/3 SDLC - Prototyping,
Reengineering, allocating AIS
costs
W 10/5 EXAM I
M 10/10 Return Exam
Technical aspects of AIS
Lab: dBASE MAC
Mac Lab reserved gam until noon
FALL BREAK - NO CLASSES
Hardware cp 9
Mac Lab reserved 8am until noon
Data Relations, File processing methods cp 10
Data Normalization Reserve
Traditional file structures cp 11
Database systems cp 12
Database systems
EXAM 2
Special topics and cases
Data security and integrity
EDI, Viruses, Disaster planning
Telecommunications, IQ and PKZIP demos