ACCOUNTING INFORMATION SYSTEMS



ACC307

ACCOUNTING INFORMATION SYSTEMS |FALL2002

03: TR (5:30 - 6:40 PM) | |

|INSTRUCTOR: |OFFICE HOURS: |

|    P. Merle Maddocks, Ph.D., CPA |   TR (9-12 am, 1-2 pm |

|    e-mail: maddocks@uah.edu |              4-5 pm) |

|    office: ASB 102C |   W   (10-12, 1-5 pm) |

|    phone: 824-6577 (my office); 824-6159 (ACC/IS office) |   & by appointment |

|    web page:    |   |

CLASS WEBSITE: Access the course website at the above address at least once a week to remain current on any changes to the syllabus, announcements, grades, etc.  You should log on using your own ID and password. There will be in-class instruction as to how to set up a logon ID and password.  BE SURE TO REMEMBER YOUR LOGON ID AND PASSWORD.

COURSE MATERIALS:

     REQUIRED:   Systems Understanding Aid (5th edition) - Arens & Ward

                          Computerized Accounting (2nd edition) - Arens & Ward

                          Core Concepts of Accounting Information Systems (7th edition) - Moscove, Simkin, Bagranoff

                          3 to 5 formatted HD 3 1/2" computer disks (make sure your name is on them)

COURSE PREREQUISITES: ACC 212. You are also required to be computer literate (i.e., able to use any of the popular word processing, spreadsheet, and database software packages in a Windows format). See page 82 of the 2001-2003 UAH Undergraduate Catalog for additional information.  YOU MUST HAVE A BASIC UNDERSTANDING OF MICROSOFT ACCESS. 

COURSE OBJECTIVES:

1. Learn basic accounting information system fundamentals relating to: accounting cycles; tools for understanding, explaining and designing accounting systems; internal control concepts in both manual and computerized environments; and database concepts. These fundamentals are important for understanding, developing, and working with all accounting systems, from manual to computer-based.

2. Develop an understanding of how accounting information systems function in relation to business processes in today's business environment, with insights into how they might function in the future. This understanding is imperative to forward-looking accountants.

3. Develop and enhance skills involving group participation, oral & written communication, and computer literacy.

4. Set up and maintain accounting records in a basic accounting software package (i.e., Great Plains).

5. Set up and use a simple information system in a relational database (i.e., Access).

COURSE CONTENT: The course consists of an overview of accounting information systems (AISs). This is an introductory course and as such will provide a foundation and framework for understanding AIS. Coverage will include both manual and computerized accounting systems, as well as the design, operation and analysis of AISs with respect to data input, processing, storage, recall, security, internal control, and the audit trail. Flowcharting, general ledger, and database software will be used. Emphasis will be on computer-oriented systems but this is an accounting class, NOT a computer class.

ATTENDANCE & HOMEWORK: To receive maximum benefit from this class, you should attend each class session, arrive on time, remain for the entire class period, and be fully prepared to participate in class discussion and other activities. Frequent absences may affect your course grade. You are always responsible for material covered during class, including any announced changes to the Assignment Sheet. We will be meeting in the computer lab from time to time; therefore, it is especially important that you not miss any classes.

Reading and homework assignments are indicated on the attached Assignment Sheet. Most of the homework assignments will be covered in class. Some of the assignments will require you to use software available in our computer labs; allow enough time to complete those assignments. See Additional Guidance below.

DUE DATES: All work is due on the dates indicated on the Assignment Sheet. In general, late work will NOT be accepted. On those rare occasions when it is accepted, it will be penalized for being late.

GRADES: Your course grade will be based upon a total point structure and the following allocation:

|  |Exams (3) |450 points |

|  |Final Exam |150 |

|  |Manual Practice Project |100 |

|  |Great Plains Project |  75 |

|  |Database Project |  50 |

|  |In-class work / Homework |  50 |

|  |Writing Assignment |  25 |

|  |TOTAL |900 points |

Incompletes will be granted only in emergencies; written support from a recognized authority is required in those situations.

EXAMS: Three major exams and a comprehensive final will be given; dates are indicated on the Assignment Sheet. Makeup exams will NOT, in general, be given. If you miss an exam you must contact me before the next class meeting and explain your absence. If you have an acceptable (and documentable) excuse, I will decide whether you will be given a make-up exam or allowed to use your final exam grade to extrapolate a score for the missed exam

PRACTICE SET, GREAT PLAINS PROJECT, DATABASE PROJECT: You will complete three "applied projects" this semester -- a manual practice set, a project using an automated software package (i.e., Great Plains), and a project in which you will use a subset of an information system to build a partial AIS database in Access.  Although you may use each other as resources for ideas & help, these are NOT group projects and, as such, should be entirely your own work.

Thus, you will see three very different approaches to accounting for information for a company. These projects should enable you to evaluate the advantages and disadvantages of the three systems.

IN-CLASS WORK: Your in-class performance will be evaluated during the semester. This evaluation may be based upon attendance, a quiz on the current day's or previous day's assignments, collection of the current day's assigned homework (all or part), and/or constructive class participation on the current day's assignment. On occasion the in-class work will consist of completing an assignment in the class or lab. Although there will be no opportunities to make up missed in-class work, your total points will be scaled at the end of the semester. Missed assignments will count as zeros.

GROUP WORK: Not all accounting work is accomplished by individuals working alone. Much of you future work will involve cooperative and collaborative efforts. To help you improve your teamwork skills I have selected certain assignments to be completed as group projects during the semester.

The grades on these assignments will be based upon your group's ability to communicate key points in a concise, complete, insightful, professional manner, as well as upon group writing skills (i.e., spelling, punctuation, grammar, etc.) and the ability to follow directions. Most of these assignments will be done in class and may require you to complete something to hand in or to present to the class.

WRITING ASSIGNMENT: Business professionals are often called upon to research problems and communicate findings on an individual basis. To develop and/or improve your skills in these areas, you will complete one writing assignment during the term and may be required to post it to the class web site.

As in the group assignments, your grade on this assignment will be based upon your ability to communicate key points in a concise, complete, insightful, professional manner, as well as upon your writing skills (i.e., spelling, punctuation, grammar, etc.) and your ability to follow directions. Additional information about this assignment will be on the class web site.

HONOR CODE: I expect you to adhere to the UAH honor code with respect to your performance in this class. Plagiarism and cheating will not be condoned. Refer to page 53 of the UAH 2001-03 Undergraduate Catalog for information.

ADDITIONAL GUIDANCE:

1. All assignments and projects are due at the start of class on the days indicated on the Assignment Sheet.

2. This is NOT a computer class. However, we will spend part of the course learning computerized systems and their vagaries. Many of the class assignments will require computer use.

3. The Great Plains software is included with your Great Plains packet.  ACCESS is a popular database management system and is part of the Office Suite.  Both Great Plains and ACCESS are on the computers in the accounting labs in ASB 207, 211, 214, 215.

4. Sometimes the system goes down, sometimes the computers are busy, and almost every computer assignment will take longer than you anticipate. You need to take appropriate measures to overcome any possible problems. DO NOT WAIT UNTIL THE LAST MINUTE to complete assignments.  "The system was down" is NOT an acceptable excuse for missing or late work.  PLAN AHEAD!!

5. The ASB labs are not open and operational 24 hours a day – review the schedules posted on the lab doors for available times.  There are computer labs in Room M-10 in the Von Braun Research Hall that are open longer hours than those in the ASB.  However, not all software available in the ASB labs may also be in those labs.  Also,  you will need to show your student ID to be admitted.

6. Please arrive on time and do NOT leave the classroom once class has started unless it is an emergency.

7. Please turn off all cell phones and beepers before entering the classroom.

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download