San Diego State University
School of Accountancy
ACCTG 322, Accounting Information Systems (AIS) Module
Syllabus, Fall 2012
Instructor:
Office:
Office Hours:
E-mail:
Phone/text:
GAs:
Lab:
Mr. Paul Sager
SSE 2423
Tuesdays 5:00pm-6:30pm
Wednesdays, 5:30-6:30pm
or by appointment
psager@mail.sdsu.edu except for assignment submissions
aisfall2012@gmail.com for assignment submissions
(858) 342-4506
Letia Crisp
LETIACC@GMAIL.COM
Matt Perona mbperona@yahoo.com
EBA 113: Tuesdays 11-1, Wed 2-4 (starts 9/4, ends 11/22)
SS 2601: Wednesday 5:00-6:45 (starts 9/12, excludes 9/26 & 10/31, ends 11/14)
Required Texts:
1. Romney and Steinbart, Accounting Information Systems, 12th Edition, Prentice Hall, 2012.
2. Chang and Ingraham, Modeling & Designing Accounting Systems – Using Access to Build a
Database, 1st Edition, Wiley, 2007. (NOTE: You can use the 2nd edition if you desire)
3. Arens and Ward, Systems Understanding Aid, 8th Edition, Armond Dalton, 2012.
4. Recommended Text: Gleim, Auditing & Systems Exam Questions and Explanations
ABOUT THIS COURSE: The Accounting Information Systems (AIS) module will teach you the
fundamentals of business transaction processing and how information technology is applied to
automate transaction processing, collect and store data, and generate useful information to support
decision makers. The course begins with transaction processing in a manual system, moves to
transaction processing in an integrated Enterprise Resource Planning (ERP) system and concludes with
design and development of accounting software and databases. The course addresses the efficient
design processes and use of technology to create an effective internal control environment. The course
requires you to use your critical thinking, analytical, technology, and communication skills. These skills
will serve you well as you advance your career in the accounting profession.
This course involves very few mathematical calculations—in fact a calculator is not needed nor required
for examinations and quizzes. Most cases and problems are text format and your responses require
thoughtful, comprehensive written text. Consequently, your English comprehension and writing skills
will be a critical success factor in this course.
The course will contribute to the following goals, objectives and learning outcomes:
SDSU College of Business Administration Goals:
BSBA students will graduate being
 Effective Communicators
 Critical Thinkers
 Able to Analyze Ethical Problems
 Global in their perspective
 Knowledgeable about the essentials of business
ACCTG 322, AIS contributes to these goals through the student learning outcomes described below.
AIS Learning Outcomes:
At the end of this module of this course, students should be able to:
1. Define basic AIS terms and concepts.
2. Assess risks and internal controls involved in AIS contexts.
3. Evaluate the strengths and weaknesses of an organization’s business process transaction cycles.
4. Provide appropriate recommendations to improve business process.
5. Apply Microsoft EXCEL and ACCESS in the data processing cycle.
AIS Course Objectives:
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To appreciate how information systems, particularly accounting information systems, can assist
in attaining organizational objectives, and how they can improve planning and control at all
levels of the organization.
To learn the operational and information functions of major AIS subsystems (transaction cycles)
and the interfaces between those subsystems.
To understand the control processes and procedures required in business process cycles to
enhance the internal control environment.
To develop a reasonable proficiency-level in using a variety of tools (e.g., Excel, Access, etc.)
To examine systems analysis, design methodologies, tools and techniques, with emphasis on the
accountants’ role in the development of information systems.
COURSE DESIGN, PROJECTS, AND EVALUATION: The course has three major phases. The first phase
covers the business process cycles, transaction processing and accounting systems, and related internal
controls. This phase will last for seven weeks and conclude with the mid-term examination. During this
phase two major projects will be completed: the Systems Understanding Aid processing of transactions
in a manual, paper environment, and SAP transaction processing in a modern, integrated ERP system.
The second phase covers the design and development of accounting systems and related databases.
This phase will include building, populating and querying databases in Microsoft ACCESS. The third
phase covers the concepts, risks, and controls needed to operate an efficient and effective computing
and communications environment. During this phase a small research project and an EXCEL assignment
will be completed. Throughout the semester, business process cycles and internal controls will be
incorporated into the discussion and text. Given this continuity and the importance of processes and
controls, the final examination is comprehensive.
Grade Policy: Your final course grade will be a combined grade based on your performance in both
financial accounting (FA) and accounting information systems (AIS). Generally, depending on the
performance of the class for the semester, your final combined weighted average raw score will be
converted to a standardized scale of 0-100% using a consistent mean and standard deviation as
determined appropriate and necessary for the semester. YOU MUST PASS BOTH SECTIONS TO RECEIVE
A PASSING GRADE FOR THE COURSE, I.E., IF YOU RECEIVE AN F FOR AN INDIVIDUAL SECTION YOU WILL
RECEIVE AN F FOR THE OVERALL COURSE.
Examinations: The examinations will include objective and essay questions based on the assigned
readings, class discussions/presentations, and assignments you submit for grading. In addition to testing
your knowledge, your written communication skills will also be tested and graded. All exams are closedbook, closed-notes. No calculators, phones or other electronic devices are required or allowed. In the
event of serious illness or accident, you should inform the instructor as soon as possible and provide
official evidence, if requested. Bring a red, 100-question, ParScore Scantron (Form F-289-PAR-L) with
you to every exam.
Quizzes: Quizzes will consist of multiple choice and/or short questions covering the assignments and
topics defined in the schedule. These quizzes will be closed-book and closed-notes. Bring a ParScore
Scantron (Form F-289-PAR-L) with you to every quiz.
Project Assignments: Project assignments will be evaluated for effort, completeness and accuracy. The
SUA, SAP and Access 2 assignments will be graded and points will be taken off for errors in your work.
For all other assignments, I will not award grade points. However, grade points will be deducted if you
do not submit the assignment or if your work product doesn’t meet a score of 85% or higher. If you
completed 100% of the assignment, but received a score of less than 85%, you will be given 7 days to
resubmit the assignment. If the resubmitted assignment is scored at 85% or higher, the deduction will
only be 30% of deduction value.
Homework problems: Homework problems will not be collected or graded, and some of the problems
might be discussed in class. You should prepare the homework assignments before class. The
homework assignments are intended to help you learn the material. You will be provided solutions so
you can assess your own work.
Composition of the Course Grade:
Items
Introductory email
SUA and SUA Excel Assignment
SAP Assignment
Access Assignment 1-C&I Chap 3
REA Assignment
Access Assignment 2-C&I Chap 4
Excel Assignment
Systems Risk Paper Assignment
Business Process Quiz
REA/Access Quiz
System Reliability Quiz
Mid-term Examination
Final Examination-comprehensive
Total
Grade
Points
Deduction
Value
(5)
50
30
(10)
(10)
30
(10)
(10)
40
40
40
135
135
500
Graded Exams, Quizzes and Project Assignments Review Policy: Scores for graded efforts will be
posted to BlackBoard. Exams and Quizzes will not be returned to you, but you may schedule an office
appointment to review your work. Project Assignments may not be returned. You have 7 days after the
results are posted to dispute your score.
OTHER MATTERS:
Professionalism: Accounting is a profession and members of the profession are held to high standards.
How you present yourself not only makes a statement about you, but also all members of the
profession. While at SDSU, you are expected to develop an awareness of professional characteristics
and to exhibit these characteristics in your courses and interactions with faculty, peers and potential
employers. You are expected to come to class prepared to discuss the week’s readings and to complete
all homework assignments on time. During class time, focus on the assignments and discussion at
hand—no texting, emailing, Facebook, Twitter, etc. If you have important matters other than AIS, deal
with these before or after class, or do not attend class.
A way to show your respect to the profession, the University, your peers and yourself is to dress and act
professionally. Your first impression maybe the most lasting impression you can make on me, potential
employers and others. Ask yourself these questions:
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Am I dressed professionally?
Do I address people respectfully, “Dr./Mr./Mrs./Ms. Johnson, Dear Professor Jones, do you
mind if I call you Laura, Very nice to meet you,…”?
Do I look people in the eye when I speak to them, do I listen, do I shake hands firmly?
Is my work area, aka our classroom, kept clean and organized?
Writing: Email, texting, and social networks have dramatically changed the way business people
communicate. These media introduced a casual, informal style that encourages shorthand (LOL) accepts
poor grammar and misspelling. This approach is fine when dealing with friends, but isn’t appropriate in
the business environment. Accountants write extensively to communicate with clients, authorities,
peers, supervisors, and subordinates. Analyses and decisions must be documented to support the
accountant’s work product, e.g., tax judgments, audit results, and financial accounting decisions. You
will have numerous opportunities to demonstrate your writing skills in this course. Assignments, quizzes
and exams may include a factor for writing quality.
Office Hours, E-mail and Text Policy: I encourage frequent communications between students, GAs and
me. Please adhere to the following guidelines:
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Office visits: Please schedule a time to meet or review your work. In addition to the posted
office hours, I will generally be available on Wednesdays from 8am to 4pm.
Lab hours: The GAs in the lab are available to help you with project assignments covering Excel,
SUA, SAP and Access. They are a valuable resource.
E-mail: I recognize many of you have schedule conflicts during office or lab hours. You can
email the GAs or me for help with assignments. When using email, include your full name and
section in the subject line. If you are working on an Excel or Access assignment, include your
assignment with the email.
Text or phone: If you have an emergency and cannot take a quiz or exam, you may text or call
me. Otherwise, please use e-mail.
Academic Integrity: The SDSU Standards for Student Conduct
(http://www.sa.sdsu.edu/srr/conduct1.html) states that unacceptable student behavior includes
“cheating, plagiarism, or other forms of academic dishonesty that are intended to gain unfair academic
advantage.” Unprofessional conduct adversely impacts your fellow students, the accounting faculty, the
School of Accountancy, SDSU, and the accounting profession. The School of Accountancy takes
academic honesty very seriously and vigorously enforces university policy related to any such
infractions. As such, any student suspected of academic dishonesty will be reported to the SDSU Center
for Student Rights and Responsibilities; if found responsible for academic dishonesty, the student will
receive an F in ACCTG 322.
Students with Disabilities: Any student with a documented disability needing academic adjustments or
special accommodations must make me aware of your situation at the beginning of the semester to we
can address your situation effectively.
Syllabus: This course syllabus sets forth the expectations and ground rules for this course. You are
expected to read this and adhere to the requirements and schedules. Before asking questions about
information contained in this course syllabus, be sure to read the document to see if it answers your
question. I reserve the right to make changes to the syllabus during the semester.
Schedule and Assignments: The following schedule sets forth the requirements for each week’s topics,
readings, problems, and assignments.
ACCTG 322, AIS, Course Schedule
Fall 2012
Reading (=12th
edition)
-R&S Ch. 1&2
In-Class Exercise and
Problems
-Form study teams
-Business Process Design
-Terminology
-Prob 1.4, 1.8, 2.8, 2.5
Project
Assignments
-Individual Profile
due
-Begin SUA
-R&S Ch. 3
-Flowchart exercise
- Prob 3.16
-SUA In-Process
-R&S Ch. 7
-Prob 7.6, 7.12
-Revenue Cycle
-SUA Quiz
-SAP Introduction
9/25
-Expenditure Cycle
-SAP Transactions
10/2
-HR & Payroll
-Gen’l Ledger
-SAP Transactions
10/9
-Introduction to Access and
Database
-Mid-term Review
10/12 -Mid-term Exam
10/16 No class (mid-term switch)
10/23 -Business Process and
Database modeling
10/30 -Business Process and
Database modeling
-R&S Ch. 12
- Prob 12.2, 12.7, 12.11
-SUA Transactions
due 9/12
-Begin SUA Excel
-SUA Excel Due
9/21
-R&S Ch. 13
- Prob 13.1, 13.4, 13.10
-SAP Transactions
- Prob 15.5, 16.2
-Install SAP GUI
due start of class
-R&S Ch. 4
- run queries 1-5, pages
97-104
SAP Assignment
due 10/9
-C&I Ch. 1&2
C&I Qs 1.1-1.9
REA Diagrams
C&I Qs 2.1.-2.5,
C&I Prob 2.2
Complete REA
assignment
Begin Access 1
and REA
- Access 1 (C&I Ch.
3) due 11/1
-REA draft due
11/6
-R&S Ch 5
Date
8/28
9/4
9/11
Topics
-Class Introduction
-Overview of AIS and
business processes
-SUA Introduction-Bring
SUA to class
-Business Process
Documentation
-SUA Transactions
-Business Process Control
-SUA Excel Introduction
9/18
11/13
11/20
11/27
-REA/Access Review
-REA/Access Quiz
-System Reliability
-SAP to Excel Assignment
-System Reliability
-System Reliability
-System Reliability Quiz
-Final Exam Prep
11/30 Final Exam
-R&S Ch. 15
-R&S Ch. 16
-C&I Ch. 1&2
-R&S Ch 7 (7/8)
GUEST SPEAKER
-R&S Ch 8 (9/10)
--Access 2 (C&I Ch
4) due 11/12
SAP-Excel Due
11/22
System Reliablity
Paper Due