Accounting Information
Systems (6200.454.080)
Business Systems With
Processing Applications (6200:603.080)[1]
Syllabus
Fall 2000
Instructor: Dr. T. G. Calderon
Office: CBA 243
Office Hrs: 4:00 - 5:00 MW
Tel: 972-6099 Fax:
972-8597
E-mail: tcalderon@uakron.edu
Course Web Page: http://webct.uakron.edu
COURSE OBJECTIVE:
This course helps accounting
students to understand, apply, and critically appraise selected AIS concepts,
tools, and methods. It is a required
course for all accounting majors. The course content includes basic AIS
concepts and the role of AIS in business, fundamentals of data processing and
decision support systems, application of selected database concepts using
Oracle DBMS, impact of e-business on the AIS, AIS control and security,
auditing of AIS, and AIS analysis, design and implementation. After completing
the course, I expect that students will understand and be able to apply
fundamental AIS concepts in practical business situations. I also expected that
students will be able to think critically about the limitations of concepts and
methods covered in the class, and explore opportunities for enriching or
applying them to practical business situations in innovative ways.
REQUIRED TEXT AND SUPPLIES:
Romney, Marshall B. and Paul John Steinbart. Accounting Information Systems. (Upper saddle River, NJ: Prentice Hall, 2000).
ARTICLES:
Students are required to read a small number of journal articles. These articles are listed in the course outline. Students are responsible for locating articles and reading them before the start of class on the dates they are assigned. I will provide students with copies of unpublished working papers that are assigned as reading material for the course.
COURSE
WEB PAGE:
The course web page is under construction. I will introduce the site in class as soon as it is complete.
In the interim, selected resources for this class are available at the following FTP site:
When working in the CBA lab, you may retrieve material from this site by accessing N:\Calderon\Acct454.
CLASS PREPARATION:
For maximum benefit,
students should read the assigned material and attempt all cases and problems
before coming to class. A useful rule of thumb is to devote at least two
hours of preparation time for each hour of class time. Students should be
prepared to discuss reading assignments and cases/problems, answer questions,
and participate in class discussions.
ASSIGNMENTS:
I will not collect class discussion
exercises. However, I expect that all students will be prepared to discuss
those assignments prior to the dates that they are scheduled for class
discussion. I will make extensive use of small groups in discussing those
assignments.
I will collect homework
assignments on the due dates shown in the course outline. Homework assignments
should be typed double-spaced, using a 12 point font on 8 ½ X 11 paper. For
each assignment that you hand in, include a cover page that shows the
following:
1.
Prepared by: Your name (i.e., the person who prepared the document)
2.
Document description: The problem/case/discussion exercise number or
other identifier (i.e., the document description)
3.
Date Prepared: The date you completed the assignment
4.
Prepared for: The course and section number (6200:454.080 Information Systems)
5.
Instructor: The instructor’s name (Dr. T. G. Calderon)
Unless otherwise indicated,
each homework assignment is worth five points. To receive full credit for
homework assignments, your answers must be complete, well written, and
demonstrate comprehension of key concepts and issues that the assignment
covers. Students who submit work that is substantially incomplete, poorly
written, or fail to demonstrate an understanding of key concepts and issues will
not receive any credit for their assignments.
At the end of each chapter
is a multiple-choice quiz, with answers appearing at the bottom of the last
page of the chapter. It is highly recommended that you complete these quizzes
after you have read the chapter. The web page for this class also includes
computerized quizzes. It is also highly recommended that you complete those
quizzes. I do not give any credit for completing those quizzes. However, each
exam will include up to 15 multiple-choice items that are adapted from those
quizzes.
Students will complete a
group project (100 points) in this class. I will distribute a description of
the project and assign groups by the beginning of the fourth week
of classes. Each student in a group must contribute to all the group’s
activities and processes. A student who fails to make a material contribution
to his/her group will not receive credit for this project.
Students in each group will evaluate the contribution of their peers.
EXAMS:
Three exams (100 points,
each) will be given in this class. The
exam dates and formats are highlighted in the course outline. These dates are firm. Except in
extraordinary circumstances, exams will be administered on the dates indicated.
If we have not completed all modules that precede an exam, I may reduce the
number of areas covered on the exam, but will not change the exam date. Make-up
exams are discouraged and will be given only in circumstances that I consider
to be exceptionally extraordinary (e.g., major illness or death).
GRADING:
Grades will be based on exams (300 points), written assignments (70 points, 5 points each unless otherwise indicated), group project (100 points), class participation and contribution (25 points).
Letter grades will be
assigned using the scale: 90 - 100%, A; 80 - 89%, B; 70 - 79%, C; 60 - 69%, D;
below 60%, F. A plus grade will be awarded when the average (%) score ends in 8
or 9. A minus grade will be awarded when the average (%) score ends in 0 or 1
-- e.g., 70, 71 = C-; 88, 89 = B+; 90, 91 = A-. A+ grades will not be awarded.
INCOMPLETES:
A student may receive an
"I" (incomplete) grade if he/she has completed substantially all of the course and is unable, for a substantive
reason, to complete some of the course requirements. A student who receives an
"I" grade in this course must complete the remaining requirements by
the end of spring semester 2001. I will not accept any material relating to
this course after that date. This means that an "I" grade that is not
changed by the end of spring 2001 will become a permanent "F".
ACADEMIC DISHONESTY:
Academic dishonesty of any
form will not be tolerated in this class. Any form of cheating on exams or
homework assignments will result in an F (0 points) for that exam or
assignment.
WITHDRAWALS:
Students who withdraw from
this class must do so officially; otherwise, they will receive an "F"
for the course. I will not sign withdrawal forms after November 17.
UNIVERSITY'S PROOF OF REGISTRATION REQUIREMENT:
"Students whose names
do not appear on the class list will not be permitted to participate (take
exams or receive credit) without first showing proof of registration (Schedule
of Classes and Statement of Account)." This is a University
requirement.
Objective: Understand AIS fundamentals and think critically about the role of AIS in business
Readings: RS, Chapters 1 and 2
Prepare for class discussion: Case 1.2
Homework assignment due Sept. 11: Problem 1.2 (5 points)
Objective: Understand how to prepare and use data flow diagrams, document flowcharts, and systems flowcharts for analyzing, evaluating, and designing AIS
Readings: RS, Chapter 3
Prepare for class discussion: Problem 3.14
Homework assignment due
Sept. 18: Case 3.2 (5 points)
Objective: Understand fundamental data processing concepts and learn about selected decision support tools, including Excel Solver, PivotTables, and DecideRight.
Readings: RS, Chapter 4
Bhargava, H. K.,
S. Sridhar, and C. Herrick, "Beyond Spreadsheets: Tools for Building
Decision Support Systems." Computer. v. 32 no3 (Mar. '99) p. 31-39
Calderon, T. and J. Cheh, “Complex Cost Allocation Problems and Contemporary Electronic Spreadsheet Technology.” The Review of Accounting Information Systems. Vol. 4 No. 2. Spring 2000, pp. 69-81.
Calderon, T. and J. Cheh, “Introducing Accounting Students to Data mining with Electronic Spreadsheet technology,” Unpublished Working Paper
Optional reading:
Calderon, T., "Neural Networks and Preliminary Information Risk Assessment in An Auditing Environment." Accounting Enquiries: A Research Journal, Vol. 8 No. 2 (Summer/Spring) 1999, pp. 244-297.
Prepare for class discussion: Review multi-product CVP analysis from any managerial accounting textbook.
Homework assignment: Pivot table and Solver Assignments (handout) (10 points)
Objective: Understand fundamental database management systems concepts and apply selected concepts in Oracle DBMS
Readings: RS, Chapter 5; Handout
Prepare for class discussion: to be announced
Objective: to test your knowledge, understanding, and ability to apply and think critically about the AIS concepts studied to date.
Exam will cover: All material assigned to date. You will not be tested on material I have specifically identified as optional reading material. Additional information to help you prepare for the exam is available on the course web page.
Exam format:
· 15 Multiple choice items adapted from end-of-chapter quizzes to assess knowledge and understanding of concepts (30 points)
· up to three short cases (70 points)
Objective: Understand the impact of e-business on the AIS and the implications for reporting, control, and security.
Readings: RS, Chapter 7 and selected material from the course web page
Guest speaker: “Security issues posed by e-business applications”
Prepare for class discussion: Case 7.3
Homework assignment due Oct 30: Case 7.2 (5 points)
Objective: Understand threats to an AIS and learn how to assess and mitigate risks
Readings: RS, Chapters 8 and 9
Guest speaker: “Computer security at The University of Akron”
Prepare for class discussion: Discussion Question 8.1; Case 9.2
Homework assignment due Nov 6: Case 8.2; Problem 9.7 (10 points)
Objective: Understand computer fraud and learn about mitigating strategies
Readings: RS, Chapter 10
Guest speaker: “Computer
fraud”
Prepare for class discussion: Discussion Question 10.6
Homework assignment due Nov. 8: Problem 10.7 (5 points)
Objective: to test your knowledge, understanding, and ability to apply and think critically about the AIS concepts studied since Exam 1.
Exam will cover: All material assigned since Exam 1. You will not be tested on material I have specifically identified as optional reading material. Additional information to help you prepare for the exam is available on the course web page.
Exam format:
· 15 Multiple choice items adapted from end-of-chapter quizzes to assess knowledge and understanding of concepts (30 points)
· up to three short cases (70 points)
Objective: Understand fundamental concepts and issues in auditing computer-based systems
Readings: RS, Chapter 11
Prepare for class discussion: Problem 11.5
Homework assignment due Nov. 27: Problem 11.9 (5 points)
Objective: Understand and learn about conceptual and practical issues in analyzing and designing an AIS
Readings: RS, Chapters 17 and 18
Prepare for class discussion: Case 17.2; problem 18.1
Homework assignment due Dec. 4: Problem 17.3; Problem 18.3 (10 points)
Objective: Understand systems implementation risks and learn about mitigating strategies
Readings: RS, Chapter 19
Guest speaker: “My experience as a member of an AIS Implementation Team.”
Prepare for class discussion: Discussion Question 19.1
Homework assignment due Dec. 6: Prepare a one-page report that describes the role that the speaker played on the AIS implementation team. (5 points)
Objective: To review what we have learned, discuss recent developments in the area, and present group projects.
Readings: To be determined
Dec. 13: Final Examination (100 points) 6:00 - 7:55 p.m.
Objective: to test your knowledge, understanding, and ability to apply and think critically about the AIS concepts studied since the first exam.
Exam will cover: All material assigned in the course. You will not be tested on material I have specifically identified as optional reading material. Additional information to help you prepare for the exam is available on the course web page.
Exam format:
· 15 Multiple choice items adapted from end-of-chapter quizzes to assess knowledge and understanding of concepts (30 points)
· up to three short cases (60 points)
· one short essay (10 points)
If necessary, I reserve the right to alter this class schedule.
I will notify students if I should find it necessary to make any changes.
Professor Thomas G. Calderon, Ph.D.
Professor of Accountancy
College of Business Administration
G. W. Daverio School of Accountancy
The University of Akron
Akron, OH 44325-4802
August 28, 2000.
[1] Students who are registered in 6200:603 will work as a group on a special project (to be assigned later) that will be presented to the combined class (454 and 603) at the end of the semester. I will meet separately with the 603 group several times during the semester.
[2] Please note that I reserve the right to modify this class schedule if and when I consider it to be necessary. I will name guest speakers before the dates of their presentations.