University of Hawai‘i at Mānoa
Shidler College of Business
School of Accountancy
Accounting Information Systems (ACC409)
Spring 2014
Instructor:
Office:
Phone:
Email:
Class Hours:
Office Hours:
Instructor:
Office:
Phone:
Email:
Class Hours:
Office Hours:
Dr. Tawei (David) Wang
BUSAD E602C
(808) 956-7713
twwang@hawaii.edu
TR 1:30 pm ~ 2:45 pm, BUSAD D106
Monday 9:00 am ~ 10:00 am or by appointment.
Dr. Roger Debreceny
BUSAD C401
(808) 393-1352 (Cell)
rogersd@hawaii.edu
TR 1:30 pm ~ 2:45 pm, BUSAD D106
By appointment.
Course Description:
Information technology has become one of the most important resources in organizations.
Managers can improve operation efficiency and effectiveness by understanding the key
issues regarding information technology. For accounting majors, this course aims to help
them understand the how information technology facilitates the accounting information
generating processes. Furthermore, this course discusses the impact of information
technology on internal control and auditing. Last, we show how information technology
would affect business decisions.
Textbook:
Simkin, M. G., Rose, J. M., and Norman, C. S. (2012) Core Concepts of Accounting
Information Systems. 12 Edition. John Wiley & Sons, Inc. (ISBN: 9781118367636)
Prerequisite:
MS Excel 2010
MS Access 2010
It is assumed that all students have taken BUS310 and are familiar with the basic
functions of MS Excel and MS Access.
Laptop/Software Required:
Students are required to bring a laptop to all classes. The laptop is required to have
Internet connection and browsing capability with word processing software, MS Excel
and MS Access. No points will be given to in-class exercises if a student does not bring
his/her laptop to the class. For flowchart exercises and homework, we will use
http://creately.com. Details will be discussed in class.
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Grading Policy:
Item
ERP Exercise
In class exercises
Homework
Two in-class quizzes
Final Exam (cumulative)
Total
Points
60
60
120
100
160
500
Your semester grade will be calculated as below (note that the instructors reserve the
right to adjust the semester grade upwards):
Semester Grade
A+
A
AB+
B
BC+
C
CD+
D
DF
Total Points
485-500
465-484
450-464
435-449
415-434
400-414
385-399
365-384
350-364
335-349
315-334
300-314
< 300
Exams: Two quizzes and one final exam will be administered during the semester. If an
exam will be missed because of a University-excused absence, you must notify the
instructor BEFORE the exam. When an exam is missed due to a University-excused
absence (and prior notice is provided), the exam will be rescheduled by the instructor
based on the instructor’s discretion. The format of the make-up exam and the content (or
the level of difficulty) may vary from the formats of regularly scheduled exams. The
instructor has the sole right to make determinations concerning the potential for make-up
exams. To be safe, never assume that a make-up will be granted; always discuss the
situation with your instructor IN ADVANCE of the absence. One day, toward the end of
the semester, will be set aside to take make-up exams for any student that has been
approved to take a make-up exam by the instructor. Exams will be closed books and
closed notes. The use of handheld/laptop/desktop computing devices (including cell
phones and communication devices) is prohibited, except in special circumstances
previously approved by the instructor. Note that cheating will result in an F to the
course after the behavior is confirmed.
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In class exercises and Homework: In class exercises and homework will be posted on
Laulima under “Assignments.” For in class exercises, as the name suggests, they will be
posted at the beginning of classes and will be due before the end of the class. That is,
each student needs to upload the answer(s) of the exercise back to Laulima before the end
of the class. No make-up in-class exercises. Homework is similar to in class exercises but
requires slightly more work. Homework will be due, for example, before 13:30 next
Tuesday or before 13:30 next Thursday. Similarly, homework is not due in paper format.
Instead, each student needs to upload the answer(s) of the exercise back to Laulima. In
addition, the instructor will randomly pick students to talk about their answers in class
after the homework is due. Note that if the picked students are not able to express what
they have done with the homework, no points will be given to the homework.
Note that it is the student’s responsibility to make sure the answer(s) are uploaded to
Laulima before the deadline. No late exercises or late homework will be accepted except
for University allowed absence such as life threatening emergency. Only in the case when
Laulima is not accessible, late or make-up exercises or homework will be accepted. It is
also the student’s responsibility to make sure the file is the one the student would like to
upload and is virus free. The student can always replace the file he/she submitted before
the deadline. However, after the deadline, no points will be given if the file is not
readable or cannot be open. In addition, it is not allowed to replace or update any file
after the deadline. It is highly recommended to submit the exercise and homework as
early as possible. Internet connection issues are not accepted as reasons for late
submissions. Email submissions will be ignored and no points will be given. Last,
plagiarism and cheating will result in an F to the course after the behavior is
confirmed.
Attendance and Participation: Students are expected to attend all class sessions in the
section in which they are registered. Class sessions provide useful information for
understanding the topics covered in the course. The textbook and any other reading
materials alone may not prove to be sufficient for one to do well in the course. The
instructor may call on individual students in class, and their performance would affect
their participation and bonus points for the semester grade. Participation is encouraged.
Activities such as sleeping in class, coming to class late or leaving early without
advanced and approved notice, reading the newspaper or doing non-class-related work,
classroom disruptions such as ongoing conversations with classmates, etc. are not
allowed. Active participation in the classroom has been shown to improve students’
understanding of the material, increase exposure to differing viewpoints, and provide a
richer classroom experience than just having an instructor lecture. Students are expected
to be active, individual contributors to classroom discussion. The University recognizes
that there are certain events, beyond the control of the student, such as illness, family
emergency, bereavement, and certain religious observations that may result in a student’s
absence from course activity. Additionally, this course also recognizes conflicts that arise
for student athletes with regard to University-sanctioned athletic events. All such events
must be supported by proper documentation from an authorized professional or agency.
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Absences for any other reasons will be considered unexcused-absences and do not require
any consideration by the instructor.
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Week
Week1
Week2
Week3
Week4
Week5
Week6
Week7
Week8
Week9
Week10
Week11
Week12
Week13
Date
14-Jan
17-Jan
21-Jan
24-Jan
28-Jan
31-Jan
4-Feb
7-Feb
11-Feb
14-Feb
18-Feb
21-Feb
25-Feb
28-Feb
4-Mar
7-Mar
11-Mar
14-Mar
18-Mar
21-Mar
25-Mar
28-Mar
1-Apr
4-Apr
8-Apr
Chapter
Ch1. Ch2 Introduction
Ch.15 ERP
Ch.15 ERP
No class
Ch.3 Database design
Ch.3 Database design
Ch.4.Ch5 Access
Ch.4.Ch5 Access
Ch.6 Documentation
Ch.6 Documentation
Ch.6 Documentation
Ch.6 Documentation
Ch.6 Documentation
Ch.7 Sales and Purchasing processes
Ch.7 Sales and Purchasing processes
Ch.7 Sales and Purchasing processes
Ch.8 Resource management process, production, and financing processes
Ch.8 Resource management process, production, and financing processes
Ch.9 Internal control, COSO and COBIT
Ch.9 Internal control, COSO and COBIT
Instructor Homework
RD
RD
HW1
RD
RD
RD
RD
RD
DW
DW
DW
DW
DW
DW
DW
DW
DW
DW
RD
RD
HW2
HW3
HW4
HW5
HW6
HW7
HW8
HW9
Mid-semester break
Ch.9 Internal control, COSO and COBIT
Ch.10 IT control, general and application controls
Ch.10 IT control, general and application controls
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RD
RD
RD
HW10
Week
Week14
Week15
Week16
Week17
Week18
Date
Chapter
11-Apr Ch.13 SDLC
15-Apr Ch.13 SDLC
18-Apr Ch.11 Computer crime, fraud, privacy
22-Apr Ch.11 Computer crime, fraud, privacy
25-Apr Ch.12 IT auditing
29-Apr Ch.12 IT auditing
2-May Ch.14 XBRL
6-May Ch.14 XBRL, review, catch up
Final (scheduled by the university)
13-May 12pm-2pm
Instructor Homework
RD
HW11
RD
DW
HW12
DW
DW
HW13
DW
RD
RD/DW
HW14
https://manoa.hawaii.edu/records/final_exam/spring_2014.html
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