This course will be team taught by Dr. Monojit Ghosal (Accounting) and Dr. William Fredenberger (Management Information Systems). An Accounting major is required to take either this course or MIS 345, Fundamentals of Information Systems. The first hour of the class will be devoted to lecture and the second hour of the class will be devoted to computer lab work.
Instructors:
Dr. Ghosal Office Phone: 24S-3810
Office Hours: By appointment
Office: 111 Pound Hall
Dr. Fredenberger Office Phone: 24S-2233
Office Hours: M-Th S:00 pm - G:00 pm
Class Hours: Monday/Wednesday 6:00 pm 8:15 pm
Location: Pound Hall 303
Prerequisite: ACC 320
Thank you for taking this course and allowing us the opportunity to share the experience of learning about accounting information systems with you. The following discussion explains the course objectives, topics, schedule, and policies.
COURSE OBJECTIVES
This introductory course in Accounting Information Systems is designed to give an overview of what constitutes a system, a subsystem, or a super system, and a boundary definition of accounting information systems in the context of the total information system of a business entity. The role of control is central to designing an effective accounting information system. While it is understandable that a student will not be able to design a corporate accounting system after taking this course alone, the student will develop the ability to design appropriate accounting subsystems with the help of microcomputers. A professional approach to designing applications with the help of common software will be acquired by the student. A good groundwork for developing the student into a professional accountant with an understanding of the total accounting system, as opposed to the segmented course work they pursue in different classes, is intended to be accomplished.
COURSE TOPICS
We are going to cover the following topics which are contained in the indicated chapters:
1. Accounting Information Systems and the Accountant
2. Management Concepts and Their Effects on Accounting Information
Systems
3. The Technology of Accounting Information Systems
4. Processing Accounting Transactions
5. Documenting Accounting Information Systems
G. Computer Files and Databases for Accounting Information Systems
7. A Manual and Two Computerized Accounting Information Systems
8. Preventive and Feedback controls for Accounting Information Systems
9. Controls for Computerized Accounting Information Systems
10. Accounting Information Systems and Computer Crime
11. Systems Study: Planning and Analysis
12. Systems Study: Systems Design
13. Systems Study: Implementation and Follow-up
14. Operational, Decision Support, and Expert Systems
Required Readings:
1. S.A. Muscove, M.G. Simkin, and N.A. Bagranoff, Accounting Information Systems, Wiley, 1990.
2. D.E. Keiso, A.A. Arens, and D.D. Ward, Systems Understanding Aid, Armand Dalton Publishers, Inc., 1989.
3. Patrick J. Burns, Using Ouattro Pro 5, Que.
4. M. Ghosal and A.B. Caster, "A Disciplined Approach to Spreadsheet Development", Business, 1990, October-December.
Required Software:
1. Quattro Pro 5
2. Paradox 3.5
3. BusinessWorks
COURSE SCHEDULE
April 3 (M) Lecture/Lab
April 5 (W) Lecture/Lab
April 10 (M) Lecture/Lab Test #I: Chapters 6 & 1
April 12 (W) Lecture/Lab
April 17 (M) Lecture/Lab
April 19 (W) Lecture/Lab
April 24 (M) Lecture/Lab Test #2: Chapters 2, 4, 5
April 26 (W) Lecture/Lab
May 1 (M) Lecture/Lab
May 3 (W) Lecture/Lab
May 8 (M) Lecture/Lab Test #3: Chapters 7, 8 & 9
May 10 (W) Lecture/Lab
May 15 (M) Lecture/Lab
May 17 (W) Lecture/Lab
May 22 (M) Lecture/Lab Test #4: Chapters 10, 11 & 13
May 24 (W) Lecture/Lab
May 29 (M) Lecture/Lab
May 31 (W) Lecture/Lab
June 5 (M) Lecture/Lab
June 7 (W) Lecture/Lab Test #5: Chapters 14, 15 & 16
June 8 (F) Dead Day - Complete Makeups and Retakes
June 12 (M) Final Exam - 6:00 pm - 8:00 pm
COURSE POLICIES
The course policies include the following topics:
1. Office Hours
2. Dropping the Course
3. Extra Credit
4. Incompletes
5. Lab Projects, Tests & Grading
1. Office Hours
Many of you work and cannot meet during scheduled office hours. Therefore, Dr. Ghosal meets your needs by offering office hours by appointment, and Dr. Fredenberger sets office hours from 5:00 pm to 6:00 pm on Monday, Tuesday, Wednesday, and Thursday; and is available by phone at home any day of the week, including Saturday and Sunday,or any time of the day, except after 8:00 pm at night, to answer your questions.
2. Dropping the Course
If you see, before mid-term, you cannot complete the requirements of this course with a C, do not continue in the course assuming the requirements will be waived. You need to master the content in order to meet the requirements for a Bachelors Degree in Business Administration with a major in Accounting. Also, if you experience hardships after mid-term preventing you from receiving a C, then there is a provision for a hardship withdrawal. Have Student Affairs contact us, and we will authorize the withdrawal.
3. Extra Credit
Because of the extensive coverage of material in the course, we do not give assignments for extra credit. You will not need extra credit projects to pass the course if you take advantage of the testing policy.
4. Incompletes
We do not give incompletes because we have found students are not able to attend missed classes and take missed tests during the following quarter at regularly scheduled times.
S. Lab Projects, Tests & Grading
Lab projects count 50% and tests count 50%.
The tests will take 5 0 minutes or less, and will be composed of 50 or fewer questions. With the exception of the first test, approximately 10 questions will come from past material and 40 will come from current material. For all tests, we take the highest raw score in the class and subtract it from 100. This difference is added to every grade. Consequently, there will be at least one 100 on every test. this adjustment provides a level playing field for you because it eliminates testing and teaching bias. There are 5 tests for a total of 500 points. All test grades will count - none will be dropped. Your grade will be determined as follows:
A > = 450 points
B > = 400 points
c > = 350 points
D > = 300 points
You need to understand the following points about the grading system:
1. Every test must be passed with a least a C (i.e., >=70) to complete the course.
2. If you make less than 70 points on a test, then you retake the test as many times as necessary until you make at least a 70.
3. If you make a 70 or greater on a retake, then this is the last time you can take the test.
4. Your score for a test you retake, for purposes of computing the course grade, is the average of the scores for this particular test.
5. If you take a makeup or retake, then you will receive the amount added to everybody's raw score when they took the test at the scheduled time.
6. If you fail to pass any test by June 9, then you do not pass the course.
7. If you are unable to take a test at the scheduled time, you have the opportunity to make up the test during Dr. Fredenberger's office hours given above. Please schedule your makeups and retakes with Dr. Fredenberger in advance.
CONCLUSION
We have covered the course objectives, topics, schedule and policies. Please ask us to explain any of the material you do not understand. Once again, thanks for taking this course and we hope, after the quarter is over, you feel this was a productive learning experience.
ACC 441
Accounting Information System
Spring 1995
Computer Laboratory Work
Pound Hall 120
BOOKS: 1. Patrick J. Burns, "Using Quattro Pro 5,11 (Que).
2. Ghosal, M. and A. Bruce Caster, "A Disciplined Approach to Spreadsheet Development," Business, 1990, pp 39-44.
3. Ghosal, M., "Learn How to Learn." This course package is available in the book store. It will help you in learning Paradox 4.5 and Business Works software.
4. Keiso, D.E., E.E. Arens and D.D. Ward, "Systems Understanding Aid," Armond Dalton Publishers, Inc., 1989.
Week 1: Read Ghosal and Caster's article. Spreadsheet operations:
Read the screen.
Move the cursor.
Study the PRINT menu.
Use HEADING in LAYOUT in PRINT menu.
Use simple macros.
Use a file QUATTRO.WQ2.
Use RANGE NAME.
Use the copy command.
Relative and Absolute cell references. Use your book as a reference (Ch. 3).
Week 2: All hard copies must bear your name, date and file name. What if (or Sensitivity) analysis.
Week 3: Goal seeking analysis.
Break-even analysis
Time value of money
File operations
Week 4: Database operations.
Week 5: Database operations.
Week 6: Introduction to Paradox.
Spreadsheet exam.
Week 7: Paradox queries.
Paradox reports.
Submit Systems Understanding Aid, completed manually.
Week 8: Working with Paradox