DR. M. HILL
ACCOUNTING INFORMATION SYSTEMS
SUMMER 1995
Day CLASSES
8-9:30 AM M-F FRIDAY RM 1
LAB
2:00-4:00 PM TH FRIDAY RM 1
TEXTBOOKS
Required:
-Accounting Information Systems, Gelinas, Oram, and Wiggins, Second Edition, 1993
-Systems Understanding Aid for Auditing, Arens and Ward, Third Edition
-Flow Charting Template
Recommended:
-Fundamental Accounting Principles, Thirteenth Edition, by Larson and Miller
(or similar Introductory Accounting text)
COURSE OBJECTIVES
OFFICE CONSULTATIONS
Location: Friday Building, Room 307
Phone: 547-2737
Office hours: 9:30-10:30, M-F
GRADE DETERMINATION
The final course grade will be based on:
1) Two Midterm examinations (100 points each) 200 points
2) Student Participation and Homework 100 points
3) Systems Understanding Aid Project 100 Points
4) Implementation Project 100 Points
Total 500 Points
EXAMINATIONS
SCHEDULING:
The midterm examinations will be given on Thursdays during the lab time as indicated by the following assignment sheet. Please arrange your schedule accordingly.
CONTENT:
The midterm examinations will consist of multiple choice questions, short answers, and problems.
STUDENT PARTICIPATION AND HOMEWORK
READINGS:
Reading assignments are to be read prior to the class period for which they are assigned.
HOMEWORK:
Written answers to the assigned homework questions are to be prepared prior to the class period for which they are assigned. Homework will be collected at random for a total of 30 points.
FLOWCHARTS:
Preparing flowcharts helps to re-enforce the systems concepts that we are learning. During the course you will be preparing 4 flowcharts for a total of 50 points.
ATTENDANCE AND PARTICIPATION:
Regular class attendance is expected. If classes are missed, material and assignments cannot be made up. Class participation is expected and will make the class more enjoyable. Therefore, 20 class participation points will be awarded, on a subjective basis, for being active, cooperative, on time and attentive.
A seating chart will be developed. Overheads will be used extensively, so sit where you can see.
SUA PROJECT
The Systems Understanding Aid project is intended to give you some practical experience with a basic manual accounting system. In this project you will prepare business forms, record transactions and complete the annual accounting cycle by preparing the four basic financial statements. Each student will complete his/her own SUA. The project is due per the attached assignment sheet. A 10 point penalty will be assessed for every day late after the due date. More information about the SUA will be provided later in the class. Student feedback indicates the SUA project takes on average 20-25 hours to complete, therefore make sure to budget your time accordingly.
SYSTEMS IMPLEMENTATION GROUP PROJECT
Starting with a completed requirements definition for a hypothetical company, each group will select the "best" PC based accounting package for the situation. The group requirements are to:
-contact 3 vendors
-compare the features included in each package to the requirements
-select the best package and justify your selection
-determine the cost of the system
-develop an implementation and conversion plan
-summarize your findings and present them in a formal oral presentation with an accompanying written report.
More details about the group project will be provided later in the class.
ACADEMIC INTEGRITY
Students have the responsibility to know and observe the requirements of The UNCC Code of Student Academic Integrity (Catalog, p. xx). This code forbids cheating, fabrication or falsification of information, multiple submission of academic work, plagiarism, abuse of academic materials, and complicity in academic dishonesty. Any special requirements or permission regarding academic integrity in this course will be stated by the instructor and are binding on the students. Academic evaluations in this course include a judgment that the student's work is free from academic dishonesty of any type; and grades in this course therefore should be and will be adversely affected by academic dishonesty. Students who violate the code can be expelled from UNCC. The normal penalty for a first offense is zero credit on the work involving dishonesty and further substantial reduction of the course grade. In almost all cases the course grade is reduced to F. Copies of the code can be obtained from the Dean of Students Office. Standards of academic integrity will be enforced in this course. Students are expected to report cases of academic dishonesty to the course instructor.
Accounting 3140
TENTATIVE Assignment Sheet
SEGMENT 1: ACCOUNTING SYSTEMS BACKGROUND
Date Topic Description Preparation for class
TH 5/25 Introduction to Accounting 3140, None
Course Requirements, Why
Accountant's Study Information
Systems
F 5/26 Your resume to hand in
Introduction to Accounting Read Chapter 1
Information Systems
Information Concepts: An Read Chapter 2
Organizational Perspective Prepare RQs 2-3,5
Prepare DQs 2-2,7,15
M 5/29 A Manual Accounting System Handouts
Special Journals and Subledgers
T 5/30 Discuss Prob. 6-3 Prob. 6-3
Documenting Information Systems Read Chapter 3
Prepare RQs 3-1,3,4,10
Prepare DQs 3-3,11
Review/Read Appendices A, B, C
W 5/31 Documenting Information Systems Prepare Ps 3-7,9
Prepare Ps 3-4 for Lansdowne I
case (10 points)
TH 6/1 Model Information Systems Read Chapter 4
Prepare RQs 4-1,6,7
Prepare DQs 4-8
The Systems Understanding Aid Bring SUA
(SUA)
F 6/2 Controlling Information Systems Read Chapter 5
Prepare RQs 5-5,14
Prepare DQs 5-8
Prepare Ps 5-1,3,5
M 6/5 Controlling Information Systems Read Chapter 6
Prepare RQs 6-1,7,9
Prepare DQs 6-1
Prepare Ps 6-2,9
T 6/6 Controlling Information Systems Read Chapter 7
Prepare DQs 7-5
Prepare Ps 7-4,6
W 6/7 Review/Discuss Exam 1 Review Chapters 1-7 and The
Manual Accounting System (usually
Chapter 6 in an Introductory
Accounting Text)
TH 6/8 No Class
TH 6/8 EXAM 1 Chapters 1-7 and Introductory
LAB Accounting Text Book Chapter 6
F 6/9 Workday on SUA (Group Activity)
M 6/12 Review Exam 1
Grade SUA
Accounting 3140
TENTATIVE Assignment Sheet
SEGMENT 2: ACCOUNTING INFORMATION SYSTEMS
Date Topic Description Preparation for class
T 6/13 The Order Entry/Sales System Read Chapter 9
Prepare RQs 9-8,10
Prepare DQs 9-5
W 6/14 The Order Entry/Sales System Prepare P 9-2 part a, for case
C-Astro Athletic (10 points)
The Billing/AR/Cash Receipts Read Chapter 10
System Prepare RQs 10-2,7,11,12
TH 6/15 The Billing/AR/Cash Receipts Prepare P 10-2 for case E-Lindsay
System (15 points)
Read Chapter 11
The Purchasing/AP/Cash Prepare RQs 11-2,7
Disbursements System
F 6/16 The Purchasing/AP/Cash Prepare P 11-2 for case
Disbursements System A-Lifeline Medical Supplies (15
points)
The General Ledger System
Read Chapter 14
Prepare RQs 14-2,6,7
Prepare Ps 14-3,8
Accounting 3140
TENTATIVE Assignment Sheet
SEGMENT 3: ACCOUNTING SYSTEMS IMPLEMENTATION
Date Topic Description Preparation for class
M 6/19 Implementing an Accounting System Read Chapters 16
Prepare DQs 16-2,5
Read Chapter 17
Prepare RQs 17-3,9
Requirements Definitions Read Chapter 18 through page 749
only
Description of Group
Project/Assignment of Groups
T 6/20 PC Based Accounting Systems Read Chapter 8
Selecting a PC based Accounting Prepare RQs 8-7
System Read Chapter 19 through page 830
only
Prepare RQs 19-5,11
Prepare DQs 19-5,7,11
W 6/21 Implementing and Conversion Read Chapter 20
Issues
Review Chapters, 9-11, 14, 16-20
Review/Discuss Exam 2
TH 6/22 No Class
6/22 EXAM 2 Chapters 9-11, 14, 16-20
LAB
F 6/23 No Class-Prepare presentations
M 6/26 Review Exam 2
T 6/27 No Class-Prepare presentations
W 6/28 No Class-Prepare presentations
TH 6/29 GROUP PRESENTATIONS
LAB