Acct 470: Accounting Systems and Data Processing
Syllabus
Fall 2009

Texts: Enterprise Information Systems: A Pattern-based Approach 3rd edition by Dunn, Cherrington, & Hollander (McGraw-Hill)

           Systems Understanding Aid 7th edition by, Arens and Ward (Armond-Dalton)

Prerequisites:

Acct300 Students should have a thorough understanding of the traditional method of recording accounting transactions. In addition, they should possess an intermediate level of competency with personal computers and the Windows operating environment. Elementary proficiency with spreadsheet, word-processing, presentation, and email software is assumed.

Course Description

Accounting is generally concerned with the identification, collection, processing, analysis, interpretation and communication of economic information about an organization, and as such, there is considerable degree of affinity between the accounting and information systems fields. Accountants, as information specialists, must acquire a common body of knowledge relating to information systems if they are to succeed in todays increasingly competitive, computer laden and technologically driven business environment. This is the only information systems course in the accounting curriculum. Therefore, it is quite comprehensive in coverage. It will provide an introduction to computers in business, particularly databases, the most common way of storing information in today's business world.

This course provides an introduction to systems analysis and design with a strong emphasis on accounting information systems. Conceptual foundations of accounting information systems; the systems life cycle; control of accounting information systems; and accounting information systems applications will be reviewed. . Students will use systems analysis and design methodologies to understand the accountants' role in development of accounting information systems. The emphasis will be on gaining an understanding of how one goes about developing an accounting information system, including the controls necessary to insure the reliability of information. Basic instruction in the use of Access software will be included. In addition, we will examine how IT developments are changing the way that businesses are conducted. Specifically, we will briefly look at ERP systems and electronic commerce.

Databases and information systems are used in all facets of business. The course is geared towards gaining an appreciation and working knowledge of systems development, software construction and database systems. Since most of you will be users or auditors of information systems the knowledge expected to be gained from this course will be important throughout your career. Most of the learning that will take place will not occur in the classroom. It will occur while working on the material outside of class. The projects you will be working on are intended to give you an appreciation of real information needs in a business environment. The amount learned and the level of skill developed will be directly proportional to the amount of effort put forth outside of class.

 

Specific, Assessable Learning Outcomes:

The student will demonstrate a basic understanding of:

  1. Traditional transaction cycles and internal controls
  2. Designing systems using the REA model
  3. Translating systems design into a relational schema
  4. Querying a database to obtain information

 

Teaching Methodology:

  1. Interactive lectures and class discussion on each topic incorporating illustrations and examples to enhance understanding.
  2. Four projects including:
    1. Systems Understanding Aid
    2. Quickbooks Project
    3. Systems development and Implementation
      1. Transaction system analysis and design
      2. Database implementation and practice developing queries to answer business questions
      3. Internal Control Analysis
    4. Short Research Paper
  3. Discussion of the semester projects will be incorporated into classes as the topics covered in the projects are encountered.
  4. Team presentation on the research project

Course Requirements:

  1. Students are encouraged to contact the instructor by e-mail with any questions which arise out of class. I check my e-mail at least twice a day and will respond within 24 hrs. in most cases.
  2. Students are expected to attend all classes. The instructor reserves the right drop any student’s final grade one letter grade for missing more than 3 or more classes and failing a student who misses more than 4 classes. Students who have a valid documented reason for missing class should contact the instructor PRIOR to the class they are going to miss.
  3. Students are expected to read the assigned chapters prior to class. Students are to take an on-line quiz in Blackboard the day prior to the start of each chapter. These quizzes are 1/3 of your total quiz grade. They are intended to insure that you are familiar with the text discussion of a topic and to stimulate class discussion.
  4. The first and second projects are to be completed individually; projects 3 and 4 will be completed in teams. Each project will be described in detail in a separate handout. Text accompanying the projects should be typed. Grammar and punctuation will be considered when grading projects. Please make sure you proofread you work prior to turning it in. It may also be beneficial to have a friend proofread your work. Due dates for the projects are on the tentative schedule.
  5. There will be three pretests prior to covering material in class. The pretests will first be taken on an individual basis and then will be repeated on a group basis. The class will determine the weighting of the individual and group components of grades for pretests. Students who do not receive a 60 or higher on an individual pretest will have a 0% weighting for the group portion of that pretest.
  6. There will be four in-class quizzes following discussions on the subjects. In-class quizzes will include both short answer and objective questions. Student presentations for the last project will occur during the time scheduled for a final exam.

Grading:

The course grade will be a weighted average based upon the following percentage weighting factors:

Project 1 15% Final Grades:  
Project 2 10% A 90% or above
Project 3a 15% B 80 to 89
Project 3b 15% C 70 to 79
Project 4 10% D 60 to 69
Quizzes total of 30% E below 60
Class participation 5%    



Day
Date
Meeting Room
Topics
Ch
Projects
Wed.
Sept.   9
SH 305
Introduction to the course,  SUA, AIS Overview
1
 
Fri.
Sept. 11
SH 305
Task Level Modeling
5
 
Mon.
Sept. 14
SH317
Task Level Modeling
5
 
Wed.
Sept. 16
SH317
Task Level Modeling
5
 
Fri.
Sept. 18
SH 305
Representation and Patterns:  An Introduction to the REA Enterprise Ontology
The REA Enterprise Ontology:  Value System and Value Chain Modeling
2,3
Proj 1-Sales
Cash Receipts
Mon.
Sept  21
SH317
The REA Enterprise Ontology:  Value System and Value Chain Modeling and Business Process Modeling
3, 4
 
Wed
Sept. 23
SH317
The REA Enterprise Ontology:  Business Process Modeling
4
 
Fri.
Sept. 25
SH 305
The Sales/Collection Business Process  (excluding Access queries)
8
 
Mon
Sept. 28
SH317
The Sales/Collection Business Process
8
Proj 1-Purchases
Cash Disbursements
Wed.
Sept. 30
SH317
The Acquisition/Payment Business Process (excluding Access queries)
9
 
Fri.
Oct.    2
SH 305
Introduction to Quickbooks
 
 
Mon
Oct.    5
SH 305
Introduction to Quickbooks
 
Project 1 Due
Wed.
Oct.    7
SH317
The Acquisition/Payment Business Process
9
 
Fri.
Oct.    9
SH317
Quiz
 
 
Mon.
Oct.   12
SH317
Team formation and Teamwork discussion
 
 
Wed.
Oct.  14
SH317
Team Meetings
 
Project 2 Due
Fri.
Oct.  16
 
President's Holiday  No class
 
 
Mon.
Oct.  19
SH317
Relational Database Design:  Converting Conceptual Models to Relational Databases
6
 
Wed
Oct.   21
SH317
Converting Conceptual Models to Relational Databases
6
 
Fri.
Oct.  23
SH 305
Converting Conceptual Models to Relational Databases
6
 
Mon.
Oct.  26
SH317
Meetings with Silvia Silvester
 
 
Wed.
Oct.  28
SH317
Meetings with Silvia Silvester
 
 
Fri.
Oct.  30
SH 305
Information Retrieval from Relational Databases
7
 
Mon
Nov.    2
SH 305
Information Retrieval from Relational Databases (including Access queries from chapters 8 and 9)
7
Project 3a Due
Wed.
Nov.    4
SH317
Information Retrieval from Relational Databases
7
 
Fri.
Nov.    6
SH 305
 
 
Mon.
Nov.   9
SH317
 
Project 3b1 Due
Wed
Nov.  11
SH317
Quiz
 
 
Fri.
Nov.   13
SH 305
Team Meetings
 
 
Mon.
Nov.  16
SH317
Enterprise System Risks and Controls
14
 
Wed.
Nov.  18
SH317
Enterprise System Risks and Controls
14
 
Fri.
Nov.  20
SH 305
Information Retrieval from Relational Databases
 
 
Mon.
Nov.  23
SH317
Enterprise System Risks and Controls
14
Project 3b2 Due
Wed
Nov.  25
SH317
Thanksgiving Holiday
 
 
Fri.
Nov.  27
SH317
Thanksgiving Holiday
 
 
Mon.
Nov.  30
SH317
 
 
 
Wed.
Dec.    2
SH317
Introduction to XML
 
 
Fri.
Dec.    4
SH 305
Introduction to XBRL
 
 
Mon.
Dec.    7
SH317
Introduction to E-business
15
 
Wed
Dec.    9
SH317
Introduction to E-business
15
 
Fri.
Dec.   11
SH 305
Introduction to E-business
15
 
Mon.
Dec.  14
SH317
Quiz
 
 
 
Dec.
SH317
Student Presentations for Project 4 (during time scheduled for final exam by the registrar)
 
Project

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