A. Houston 208A Rike Hall 873-2377 Office Hours in 208A or 240 Rike Hall: 10:45-11:45 a.m. MTWTh6:15- 6:55 p.m. MW and by appointment
Prerequisite: ACC 321 and MIS 300 or 322
Material Required: Accounting Information Systems, 1995, Hall, West
Publishing. Class Notes for ACC 328, Houston.
Optional: Pacioli, 2000, Version 2.0, M-USA Business Systems,
Inc.
Course Purpose and Description: The purpose of this course
is to provide you with a general understanding of the nature of
accounting information systems (AIS) as it relates to producing
financial information. You will study the interaction of the
AIS and internal controls. During the quarter, you will learn
1) to use a computerized general ledger accounting software package,
2) to apply internal control concepts using the cycle approach,
3) to read and interpret document flowcharts,
4) about controls in a computerized environment,
5) to choose among various accounting software packages,
6) about EDP auditing, and
7) about ethical issues associated with producing financial information.
Course Coverage: In Class: An introduction to
AIS is followed by in-depth coverage of internal controls using
the cycle approach. The use of computers in specific accounting
processes will be discussed. Students will learn about computer
controls and EDP auditing.
Out of Class: Students will prepare two simulations using
integrated general ledger accounting software.
Course Methodology: You should complete the reading assignment
and homework prior to each class meeting. The classroom time
will be spent in lecture and discussion. The questions at the
end of each chapter may be the basis of class discussions and/or
quizzes. Students should attempt ALL the multiple choice
questions. BE PREPARED TO DISCUSS THE ASSIGNED MATERIAL.
Quizzes: There will be four short quizzes during the quarter.
The lowest quiz score will be dropped.
Examinations: There will be a midterm and a comprehensive
final. Examinations will be based on material
(1) assigned from the text and class notes
(2) handed out in class and/or
(3) covered in classroom lecture and discussion.
Examinations will be a combination of multiple choice questions,problems
and short answers. Exams will be returned to you for discussion
during the class following the exam. Then, the exams will be
collected and kept on file. You may review your exams during
office hours or by appointment. You are not permitted to use programmable
calculators during exams. Make-up exams will be given only if
you have a justifiable excuse. Justifiable excuses include, but
are not limited to, a death in the family or a serious illness.
If possible, please notify the instructor of your absence prior
to the exam.
Attendance and Participation: Regular attendance is required.
Your participation will indicate how well you have prepared
for the class meeting. Missing five classes in Section 01 or
three classes in Section 02 will result in a grade of F.
Microcomputer Projects: Two computer assignments are a
required part of this course. You will not receive a grade for
this class unless you complete the computer projects. Grades
for assignments that are one to seven days late will be lowered
by 10 percent. Grades for assignments that are over seven days
late will be reduced by 50 percent. About 20 percent of your
grade is allocated to the written part of the assignment (answers
to questions and financial analysis). This part of the grade
reflects content and professional appearance (spelling, grammar,
etc.) Details about the microcomputer projects are in the Class
Notes.
Fraud Report: Each student is responsible to present to
the class an oral report of a business fraud. Such frauds routinely
appear in newspapers and in journals/magazines. Relate the fraud
to internal control concepts covered in this class. The report
MUST NOT exceed five minutes.
Prior to class, advise the instructor that you intend to make
your presentation. No duplicate reports are allowed. The first
student to contact the instructor about a specific fraud will
be allowed to make the presentation.
Determination of Grade: Midterm 100 Quizzes (Best 3 out of 4 quizzes) 45 Final Exam (Comprehensive) 100
Microcomputer Projects Project one 45
Project two 45 Fraud Report 10 Grading Scale:
Grade A 90-100% of Total Points
B 89- 80% of Total Points
C 79- 70% of Total Points
D 69- 60% of Total Points F
less than 60% of Total Points
Last day to drop this class without a record of "W" - June 20, 1995
Last day to drop this class with a record of "W" - June 28, 1995
Changes to the Assignment Schedule may be made at the instructor's discretion
ASSIGNMENT SCHEDULE 382-01
DATE CHAPTER TITLE PROBLEMS & PROJECTS
6/12 Introduction Careers in Accounting
6/13 The Accounting Cycle Computer Assignments
6/14 Accounting Tools & Systems Denna Reading (manual --> computerized) (pgs. 1-17)
6/15 1,2 Information Systems Quiz Transaction Processing
6/19 3 Internal Control Integrated Framework Reading (pgs. 22-78)
6/20 Internal Control 3-1,2,4, 2 Cases in Class Notes (pgs. 91-92)
6/21 Fraud Quiz - MICRO 1
6/22 4 Revenue Cycle
6/26 4 Revenue Cycle 4-5,8 2 Cases in Class Notes
6/27 Exam (Chapters 1-4) (pgs. 95-97)
6/28 5 Expenditure Cycle
6/29 5 Expenditure Cycle 4-4; 5-6,10 2 Cases in Class Notes (pgs. 107-108)
7/ 3 5 Payroll 1 Case in Class Notes (pg. 109)
7/ 4 Independence Day-No School
7/ 5 6 Conversion Cycle Quiz (omit pgs. 256-262)
7/ 6 6 12 Data Entry Devices (pgs. 578-579)
7/10 7 GL, Financial Reporting, FAS 7-52 Cases in Class Notes (pgs. 113-114) MICRO 2
7/11 13 CBIS Controls - I Quiz 13-1
7/12 14 CBIS Controls - II 14-2,8 15 EDP Auditing 2 Cases in Class Notes (pgs. 121-122)
7/13 Comprehensive Final