College of Business Administration
ACCT 308 – Accounting Information Systems
Summer 2008
MRK 309
Session 01 MTWR 8:00 – 10:10 & 10:20 – 11:55
Instructor:
Office:
Office Hours:
Telephone #:
E-mail:
Nen-Chen Richard Hwang, Ph. D., CPA, CMA
Markstein Hall 452
MW 13:30 – 15:30 and by appointment
(760) 750-4220
hwang@csusm.edu
Course Objectives
The major objective of this course is to acquaint you with the common body of knowledge in
accounting information systems, so that you will be better equipped for the accounting profession. In
today’s business environment, an accounting/audit professional must be an intelligent user of
information systems as well as being capable of assisting information system professionals to
understand and to build internal controls into the systems. To accomplish this objective, in this course,
I attempt to:
 Increase your awareness of the concepts, which underlie the accounting information systems,
especially those relate to managerial decision-making in accounting.
 Acquaint you with the terminology, documents, procedures, and internal controls in a modern
accounting information system.
 Give you a basic understanding of how accounting data is processed in a modern accounting
information system.
 Give you an introduction to commonly used applications in accounting through hands-on projects.
 Provide important information for you to prepare for systems related questions on professional
examinations such as the CPA, CMA, and CIA exams.
Prerequisite
The prerequisite for this course is listed in the course catalogue. The instructor reserves the right to
administratively drop, at any point, any student who has not met the prerequisite.
Withdraw Policy and Procedures
Students who decide to withdraw from this course are responsible for doing so according to University
procedures and deadlines. If you do not complete the appropriate withdrawal paperwork at the
Registrar’s office on time, you will receive an “F” for the course.
Required Texts and Materials
 Accounting Information Systems, Romney and Steinbart, 11th ed., Prentice Hall, 2009
 Comprehensive Assurance and Systems Tool (Manual AIS Module, by Buckless, Ingraham and
Jenkins Prentice Hall 2005.)
 Modelling and Designing Accounting Systems Using Access to Build a Database, Chang and
Ingraham. 1st ed., Wiley, 2007
Course Activities
This course is structured around two major categories of activities. One category of activities is to
study the concepts of the AIS through the coverage of the Romney/Steinbart AIS text. The other part of
activities requires students to complete various Accounting Information System/s projects using
manual CAST project authored by Buckless/Ingraham/Jenkins, EXCEL project, and ACCESS projects
using Chang and Ingrahm book.
Grade Composition
No.
Items
Points
%
1
Manual CAST
40
10
2
EXCEL
20
5
3
ACCESS
80
20
4
Exam I
120
30
5
Exam II
120
30
6
Homework assignments
20
5
Total
400
100
Solving information systems problems is a process requiring patience to deal with uncertainty in an
everlasting-changing environment. Therefore, you must be willing to tolerate ambiguity and
possible frustrations when taking this course.
Examinations
Both the midterm I and midterm II will be based on the assigned chapters, class discussions, and
assignments you submit for grading. Please refer to the end-of-chapter materials in the textbooks for
sample multiple choices and essay questions. Both exams are closed-book, closed-notes.
Absolutely no make-up examination is allowed in this course. It is the student’s responsibility to take
all examinations on the scheduled time.
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Homework assignments and Computer projects
Students are required to work on all homework assignments and computer projects individually. No
collaborations between students are allowed in and out of classroom. Any violations to this policy
constitute a solid case of academic dishonesty. Upon discovery of potential violations, all students
involved will be submitted to the Dean of Student Office for possible disciplinary actions.
Learning from Peers
Learning from and with peers is an integral part of your learning processes. You are encouraged to
discuss the topics covered in this class and the homework with your classmates. You are strongly
advised to form study groups whenever possible. Although group discussions are encouraged, students
are required to work on assignments by himself/herself.
Grade Reporting Policy
According to the University’s confidentiality policies, no grade will be posted for any examination
given during the term. The instructor will not give out grades by telephone or by e-mail.
Academic Integrity
As an accounting professional, you are expected to develop a high level of integrity at CSUSM that can
be carried over to the business world after graduation. Any violation of academic integrity during the
course of the semester will lead to a course grade of “F”.
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ACCT 308 – Accounting Information Systems
(Tentative Class Schedule)
Date
Lecture and Lab Activities
M
7/7
T
7/8
W
7/9
R
7/10
M
7/14
T
7/15
W
7/16
R
7/17
M
T
7/21
7/22
W
7/23
R
7/24
M
7/28
T
7/29
W
7/30
R
7/31
M
T
8/4
8/5
W
8/6
R
8/7
Syllabus
Lab: Review of Accounting Cycle and Introduction to CAST
Ch 1: Accounting Information Systems: An Overview
Ch 2: Overview of Business Processes
Lab: Discuss transactions in the CAST project
Ch 3: Systems Development and Documentation Techniques
Lab: CAST
Ch 6: Control and Accounting Information Systems
Lab: CAST
Ch 6: Control and Accounting Information Systems
Lab: Overview of EXCEL Project
Ch 4: Relational Databases
Lab: Demonstration: Microsoft ACCESS
Ch 15: Relational Databases Design Using REA
Lab: Ch 1 ACCESS
E-R Diagram and REA Modeling (Handout)
Lab: Ch 2 ACCESS
Exam I (Chapters 1, 2, 3, 4, 6, 15, and CAST)
Ch 7: Information Systems Control: Part I
Lab: EXCEL Project
Ch 7: Information Systems Control: Part I
Lab: EXCEL Project; Q&A: Exam I
Ch 8: Information Systems Control: Part II
Lab: EXCEL Project
Ch 10: The Revenue Cycle
Lab: EXCEL Project
Ch 10: The Revenue Cycle
Lab Exercise: Ch 3 ACCESS
Ch 11: The Expenditure Cycle
Lab Assessment: ACCESS Ch 3 (15 points)
Ch 11: The Expenditure Cycle
Lab Exercise: Ch 4 ACCESS
Exam II (Chapters 7, 8, 10, 11, EXCEL and ACCESS)
Lab Assessment: ACCESS Ch 4 (40 points)
Lab Exercise: Ch 5 ACCESS
Lab Assessment: ACCESS Ch 5 (25 points)
Q&A: Exam II
Make-up class
Assignments due*
Q and A: Syllabus
Transactions (page 10-12)
Q and A: CAST
Ch 1: Q: 3, P: 4, 7, 8
Ch 2: Q: 5, P: 2, 7, 8, 10
Ch 3: Q: 1, 3, P: 7, 12, 13
CAST due
Ch 6: Q: 2, 4,P: 4, 6, 8, 9, 11
Ch 4: Q: 1, 2, P: 2, 3 (a-d)
Ch 15: Q: 3, 5, P: 3, 6, 7
Ch 7: Q: 1, 8, P: 3, 9, 11
Ch 8: Q: 2, 5
P: 5 (part 1), 11, 12
EXCEL due
Ch 10: Q: 3, P: 2, 3, 5, 8
Ch 11: Q: 2, P: 2, 4, 9, 10
Note: (1) Chapter assignments include all chapter quiz questions at the end of chapter.
(2) No late assignment will be accepted for grading
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Something about your professor…
Dr. Nen-Chen Richard Hwang is a tenured Professor of Accounting at the California State University,
San Marcos. In 1991, he joined the faculty after received his doctorate in Accounting from Saint Louis
University. Before became an academician, Professor Hwang worked at the Union Group, a major
trading company, and joined the auditing department at KMPG - Taipei in early 1980’s.
Professor Hwang holds both CPA (Certified Public Accountant) and CMA (Certified Management
Accountant) certifications and is a member of the American Accounting Association (AAA). In
addition to his teaching experience at CSUSM, Professor Hwang has lectured at several oversea
universities including Tsing-Hua University (China), Xiamen University (China) Chinese University of
Hong Kong (Hong Kong), Lingnan University (Hong Kong) and Soo-Chow University (Taiwan).
Professor Hwang also served as Director of Membership of the Chinese Accounting Professors
Association of North America (CAPANA) during 1996-1997. During his teaching career, Professor
Hwang received several teaching awards from CSUSM and other foreign universities.
Professor Hwang’s major teaching and research interests are in Auditing and Managerial Accounting.
During the past few years, he has published articles in various leading academic journals, including
Auditing: A Journal of Practice and Theory (AAA-USA), Journal of Management Accounting Research
(AAA-USA), Issues in Accounting Education, Abacus (University of Sydney, Australia), International
Journal of Production Research (UK), the International Journal of Accounting (University of Illinois,
USA), Advances in Managerial Accounting (USA), Advances in International Accounting (USA), the
Journal of Multinational Financial Management (UK), and Accounting Education: An International
Journal (UK).
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EXAM POLICIES
Observe these policies carefully. All policies are strictly enforced.
Any violations to any of them will result a lower or no grade to an examination.
1.
Place all bags, books, and other materials at the front or side of the room, and remove any hats.
2.
Bring the following items to every exam: student ID, a scantron, pencils (preferably a Pentel
type, but if not, be sure your pencils are sharpened before the exam begins), an eraser, and a
calculator.
3.
Answers, written using pen other than pencils, WILL NOT be graded.
4.
Do not talk to other students after the exam has been handed out. Do not start the exam until
you are told to do so. If you have a question, please raise your hand or come to the front of the
room.
5.
If you are late, do not disturb your fellow students in the class. Take the closest available seat
and you will be provided with an exam paper.
6.
Make a plan of how you will complete the exam. Attempt the questions you find easiest first.
Do not spend too much time on a single question. If you cannot answer the question after a
reasonable period of time, make a note by the question and come back to it later if you have
time.
7.
Answers to multiple-choice questions have to enter in the scantron prior to the expiration of
examination time. Answers that are not in the scantron will not be graded (no exceptions).
8.
Turn in all parts of the exam, including tables and figures provided for the exam.
9.
Stop writing PROMPTLY when time is called. Continuing to write after time is called will
result in your entire paper not being accepted for grading.
10.
The University Policy on Academic Honesty states the following:
“Cheating is defined as using or attempting to use unauthorized materials, information, or study
aids in any academic exercise…Students completing any examination should assume that
external assistance (e.g. books, notes, calculators, conversation with others) is prohibited unless
specifically authorized by the instructor.”
It is your responsibility to make sure that you are in compliance with University policies on
academic honesty. Any violations of this policy will be considered seriously and will be
reported to the Office of the Vice-President for Student Affairs.
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TIPS TO GET THE MOST OUT OF THIS COURSE
Do not miss class or fall behind. We will be covering a lot of material in each session. It is critically
important to stay current on problem assignments.
Make an effort on the homework. Experience has shown the value of struggling though homework
problems on your own, even if you don’t get the right answers. Answers to homework problems are
provided in this syllabus. An effort to work the problems is recommended.
Ask questions if solutions appear unclear. The purpose of solution presentation is to increase your
understanding of the problem and its solution. A lack of questions will be interpreted as mastery:
indicating a need to speed up or cover more material.
Participate in class discussion. It is more interesting for all concerned to have class interaction.
Bring your experiences and learn from others’.
Don’t stress if you’re not a math wiz. You may not be the best in analysis. This is good to know as
you will want to hire or partner with an “analytic type” in a job situation. Enjoy the class and get the
most you can from it. Let me know if you are feeling overly stressed.
Talk to your professor whenever you feel confused.
Take advantages of the learning materials available on the website provided by the publisher.
I enjoy teaching and am looking forward to working with you this summer!
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