THE OHIO STATE UNIVERSITY
Max M. Fisher College of Business
Accounting & MIS 631 – Introduction to Accounting Information Systems
Spring 2011
INSTRUCTOR INFORMATION
Instructor:
J. Richard (Dick) Dietrich
Office:
400C Fisher Hall
Office Phone: 292-2082 (Nicole Wade, academic department coordinator, can arrange appointments)
Office Hours: MR 1:30 pm – 3:00 pm and by appointment
e-mail:
dietrich@fisher.osu.edu
Instructor:
Office:
e-mail:
Bruce Barnes
252 Fisher Hall
bbarnes@bold-vision.com
Instructor:
Office:
e-mail:
Matt Kadish
252 Fisher Hall
Kadish.1@gmail.com
CLASS INFORMATION:
Section
Time
0010 (7955)
MW 3:30 pm – 5: 18 pm
0020 (7956)
TTh 3:30 pm – 5:18 pm
Room
SB 300
SB 300
TEXTBOOK:
REQUIRED: Bodnar, George H. and William S. Hopwood, Accounting Information Systems, PrenticeHall, 10th edition, 2010, ISBN 0-13-609712-X.
COURSE OBJECTIVES AND APPROACH:
Accounting information systems are fundamental tools to operate modern organizations effectively. As
primary designers and users of accounting information systems in organizations, accountants must
understand their design and operation. Internally, information systems are used to support operations and
management decisions. Accounting information systems also provide information used to prepare
financial statements. Internal and external auditors must assess the quality of information processing and
evaluate the accuracy of information provided by an information system.
This course is intended to provide you with a basic understanding of accounting information systems,
including the knowledge and vocabulary necessary to communicate effectively with business
professionals and to participate in the design and operation of accounting information systems. Security
and control issues will also be covered. Additionally, two projects will provide practice for budgeting and
valuation activities that are performed by accounting professionals.
Because students have different backgrounds, some students will possess more knowledge of accounting
information systems than others; class discussions will attempt to bridge the range of background
knowledge; examinations will be developed so that any student can demonstrate his or her proficiency
based solely on materials used in this class and content discussed in each class session.
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STUDENT RESPONSIBILITIES:
You should read the assigned material prior to attending class. I encourage you to discuss the material
with classmates—doing so enhances comprehension. You should also begin projects as indicated on the
schedule. The projects may require significant effort and timely efforts at the inception of the assignment
will facilitate learning. Projects must be submitted as shown on the schedule; late submission will result
in an automatic grade reduction of 40 percent, with an additional 20 percent reduction for each additional
one hour delay in submission.
COURSE WEBSITE:
Course materials will be maintained on Carmen.
accessing Carmen, please see me.
(http://carmen.osu.edu).
If you need assistance
CLASS ATTENDANCE:
You should make every effort to attend all class meetings. At The Ohio State University, attendance at
scheduled class meetings is required. You are expected to arrive in class prior to the announced start
time, as a courtesy to others and as a good practice for effective learning. All cell phones and other
audible electronic devices must be turned off and put away during class. Students who violate this policy
may be required to leave the classroom immediately and may not return until the next class meeting.
PARTICIPATION:
This class is designed to be highly participative. Your ability to succeed in this class is highly dependent
upon the quality and frequency of your classroom interaction. This is not a memorization exercise. Your
ability to think and subsequently offer perceptive comments and insights based upon the topics being
discussed will not only be a critical component of your success in this class, but also in your application
of the knowledge gained here once you leave this program.
FORMAT:
Classes will include a broad mixture of lectures, interactive exercises, group assignments and projects,
and guest presentations from acclaimed industry experts and practitioners.
EVALUATION AND GRADING:
Class Participation
100 points
Project Assignments
100 points
- Two Individual Projects
(50 points each)
Individual Assignments
100 points
- Four Individual Writing Assignments
(10 points each)
- Six Team/Individual Assignments
(10 points each)
Examinations
- Mid-Term Exam
100 points
- Final Exam
100 points
(20%)
(20%)
(20%)
(20%)
(20%)
Total Points Possible 500 points (100%)
TEAMS:
The class will be divided into five person teams. The specific team assignments will be presented to all
teams simultaneously, and subsequently the members of each respective team are expected to work
together to collaboratively derive their team’s answers to the problems given. The methods, logistics, and
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schedules needed for any given team to work together will be left to the individual teams to decide and
manage.
Selected teams (as chosen by the instructors) will subsequently be further required to present and defend
their findings to the overall class. The instructor(s) will announce in class which teams will be presenting
on that given day.
All submitted answers (i.e., one per team) will be submitted in the required assignment format, and a team
grade for each given assignment will be assigned to all members of that team. Note, however, that there
may be times when one or more members of a team will “free ride” on the work of other members. The
team scores of free riders may be substantially reduced if consistent evidence of free riding is found. To
discover free riding, each member of a team may submit an individual Team Evaluation Format any time
during the quarter. If someone does not submit a Team Evaluation Form, it will be assumed that, from
this student’s perspective at least, no free riding problems existed.
INDIVIDUAL ASSIGNMENTS:
These assignments are intended to provide practice in understanding and applying concepts and skills.
They will be subject to grading, and thus you are strongly encouraged to complete these assignments.
These materials may be used only by students enrolled in AMIS 631 this quarter. You may not distribute
any of these materials to any others at any time, or be subject to disciplinary action.
EXAMINATIONS:
The exams will be designed to measure your knowledge and understanding of the material presented in
the reading, team assignments, individual assignments, class lectures and discussions. Problems must be
solved and presented utilizing appropriate formats as discussed in class or in the textbook. You will have
only a fixed amount of time to complete each examination.
In the event that you miss an exam, you will receive a score of 0. Exceptions will be made upon
presentation of documented evidence indicating serious illness, family emergency or Universityauthorized absence. Contacting me prior to the exam is expected, if practicable. A make-up exam may
be scheduled; alternatively, the weight of the remaining exam may be adjusted. The choice rests with the
instructor. You are strongly urged to make every effort to take the exams as scheduled.
ASSIGNMENT DEADLINES:
All reading assignments are expected to be completed by class time on the day for which they are listed
on the syllabus. All prepared assignments that are to be turned in for full credit (i.e., both individual and
team assignments) are due no later than 5:00pm ET on the day before the listed due date.
EXPECTED GRADE DISTRIBUTION:
Grades will be determined based on the overall achievement of the class. Students will be ranked by their
overall percentage score for the required projects and exams.
DISABILITY SERVICES:
The Office of Disability Services develops strategies for students with verified disabilities to meet the
needs of these students. All students with specific disability needs are strongly encouraged to contact the
Office of Disability Services at 614-292-3307 to discuss potential accommodations that may be available
to them. Students requiring accommodations based on identified disabilities should contact the instructor
at the beginning of the quarter to discuss the student’s individual needs. Also see www.ods.ohio-state.edu
for more information about the Office for Disability Services.
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ACADEMIC MISCONDUCT:
Academic misconduct will not be tolerated. According to University Rule 3335-31-02, all suspected
cases of academic misconduct will be reported to the Committee on Academic Misconduct.
For additional information on academic misconduct, see the code of student conduct—see below.
STANDARDS OF INTEGRITY AND CONDUCT:
Each student in this course is expected to be familiar with and abide by the principles and standards set
forth in The Ohio State University’s code of student conduct. You can view this document or download a
pdf version at:
http://studentaffairs.osu.edu/resource_csc.asp
It is also expected that each student will behave in a manner that is consistent with the Fisher Honor
Statement, which reads as follows:
As a member of the Fisher College of Business Community, I am personally
committed to the highest standards of behavior. Honesty and integrity are the
foundations from which I will measure my actions. I will hold myself accountable to
adhere to those standards. As a future leader in the community and business
environment, I pledge to live by these principles and celebrate those who share these
ideals.
While most students have high standards and behave honorably, like every academic institution, we
sometimes encounter cases of academic misconduct. It is the obligation of students and faculty members
to report suspected cases of academic and student misconduct. Students can report suspected violations of
academic integrity or student misconduct to a faculty member or to a program's leadership. All reported
cases of academic misconduct are actively pursued and confidentiality is maintained.
Permitted study materials: Use of inappropriate study materials, including previously prepared
solutions to projects and files containing tests used during previous terms, compromises the concept of
equal opportunity for all students and therefore is prohibited. You may use materials that generally are
available to all students provided that they maintain the spirit of the learning objectives.
WAITLISTED STUDENTS:
Students who are waitlisted and seek to enroll must attend class through the first class session of the
second week of the quarter. After that date, students who have not been added will not be enrolled and
may not continue to attend the class. Waitlisted students should contact either the Fisher Undergraduate
Program Office or the Department of Accounting and MIS office if they have any questions regarding the
waitlist process.
DISENROLLMENT:
University Rule 3335-8-33 provides that a student may be disenrolled after the third instructional day of
the quarter, the first Friday of the quarter, or the student’s second class session of the course, whichever
occurs first, if the student fails to attend the scheduled course without giving prior notification to the
instructor.
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AMIS 631 – SCHEDULE as of February 13, 2011: Spring 2011
(subject to change—changes will be posted on Carmen and announced in class)
Date
Topical Coverage
T 3/29
- Course introduction
Reading
Practice Homework
Project Due*
Chapter 1
Chapter 1: 24, 30, 31
Writing Assignment I
Chapter 2
Chapter 2: 13,14, 15, 16,
19, 23, 25, 28
Individual/Team
Assignment 1
Chapter 4
Chapter 4: 21, 23, 25, 38,
49, 52, 53
Individual/Team
Assignment 2
- Building accounting structures using
Spreadsheets
R 3/31
- Building accounting structures using
spreadsheets (part 2)
- Introduction of Sweaters-R-Us Project
- Guest Speaker - Professional Writing
T 4/5
- Overview of accounting information
systems
- Overview of business processes and
mental models
R 4/7
- Team Presentations
- Flowcharting/documentation
T 4/12
- Enterprise information architectures
- Transaction processing and the
internal controls process
R 4/14
- Fraud including computer fraud
T 4/19
- Guest Speaker – Fraud and Security
Sweaters-R-Us
Spreadsheet
Chapter 5
Chapter 5: 23, 24, 31, 38
- Systems reliability (Part 1)
R 4/21
- Systems reliability (Part 2)
T 4/26
- Revenue, purchasing and expenditure
cycles
R 4/28
- Team Presentations
Sweaters-R-Us Writing
Assignment (II)
Individual/Team
Assignment 3
Chapter 7
Chapter7: 27, 28, 31, 35,
42 – 46, 52b, 55
Individual/Team
Assignment 4
- Guest speaker – Revenue/Purchasing/
Expenditure Cycles
- Review for examination
T 5/3
Mid-Term Examination
R 5/5
- Introduction of Old Century Financial
Project
- Introduction of Writing Assignment III
T 5/10
- Valuation using spreadsheets
R 5/12
- Guest Speaker – Audits and Controls
T 5/17
- Team Presentations
Chapter 13
Chapter 13: 18, 19, 24 34
Writing Assignment (III)
Chapter 8
Chapter 8: 24 – 30, 67,
68, 69
Individual/Team
Assignment 5
Chapter 9
Chapter 9: 20 – 31
- Human resources and payroll cycle
R 5/19
- Production cycle
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T 5/24
- Introduction To Systems Implementation
- Guest Speaker – ERP Systems
R 5/26
- Introduction to XBRL
T 5/31
-Review
R 6/2
- Review
T 6/7
Final Examination
Chapter 11
Chapter 11: 3, 5, 7, 9, 11,
13-17
Individual/Team
Assignment 6
Old Century Financial
Spreadsheet
Old Century Financial
Writing Assignment (IV)
* Due at 5pm on the day prior to due date indicated (submit via Carmen drop box)
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