California State University, Sacramento
AIS 141: ACCOUNTING INFORMATION SYSTEMS DEVELOPMENT
Instructor: Dr. Yan Xiong (Dr. X)
Office: TAH-2082
Office Phone: 278-7143
E-mail: xiongy@csus.edu
WebCT address: http://online.csus.edu (See below for details on the SacCT System)
Office Hours: Tuesdays and Thursdays 12:00-1:30 pm and by appointment
READING MATERIAL
(RS)
Romney and Steinbart, Accounting Information Systems, 12th edition.
LEARNING OBJECTIVES
It will be the major objective of this course to acquaint you with the common body of
knowledge of accounting information systems. This is important because as an accountant, you must be an intelligent user of information systems as well as being capable of
assisting information system professionals in the design and implementation of systems.
Therefore, to accomplish this end, the course will be an attempt to:
a. How accounting information can be used for management planning and
decision- making.
b. Be familiar with how a manual accounting system works
c. How to develop Accounting databases.
c. Documentation of business processes.
d. Basic principles of internal control in an AIS environment.
e. How to ensure that appropriate controls and adequate audit modules are
included.
f. How to develop new accounting information systems.
g. Familiarity with AIS development alternatives and how to choose
among those alternatives.
COURSE REQUIREMENTS
1. This is an online class. Everything will be conducted through SacCT. All the lecture
notes are posted on SacCT in the COURSE CONTENT-Course Modules section. The
lectures are organized by topics not in the order of the textbook chapters. Each folder
is one topic which may include materials from several chapters. Some of the lectures
notes are accompanied by recorded audio lectures. It is your responsibility to review
the required materials for each quiz/assignment and each exam. The Critical Thinking
and Assess assignments will be posted in the assignments tab. The quizzes and the
exams will be posted in the Assessments tab.
2. In SacCT, you use the sections of course content, Assessments, Assignments,
Discussions, Mail, and my grades for this course.
3. The Course Content section contains the syllabus, the PowerPoint lecture note, and
recorded audio sessions.
4 The Assessments section contains the quizzes and the three exams.
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5 The Assignments section contains detailed information on the Critical Thinking
Assignment and two Access Assignments . Submit your assignments through SacCT.
Submission in any other ways will not be graded.
6 The Discussions -Announcements section contains information posted by the
instructor to the entire class. You should check the discussions board for
announcements before each class. I also created a student discussion board where
you may post questions to your peers. Please note that the instructor will not
frequently check the discussions board for students' postings. If you need the
instructor’s immediate response, you need to send emails at the instructor’s regular
email address listed above.
7 The Mail section allows you to send emails to other users. You can access all user
names in the email section. Please note that the instructor will not frequently check
this mailbox. If you need the instructor’s immediate response, you need to send
emails to the regular email address listed above.
8 The My Grades section contains your scores for graded components.
COURSE CRITERIA
Chapter Quizzes (5 quizzes)
Two Critical Thinking (CT) and two Access Assignments
@ 25 point each
Examination (3 Exams @ 100Points Each)
Total
50
100
300
450
GRADING CRITERIA
GRADE
A
AB+
B
B-
%
92
89
85
82
79
GRADE
C+
C
CD+
D
%
75
72
69
65
60
QUIZZES
There are five quizzes during the semester. Each quiz will be open for 7 days. Be sure
that you take the quizzes before they are closed. You will be taking those quizzes using
the Respondus LockDown Browser. I have posted a file on how to download and use
Respondus LockDown Brower on SacCT. Email me if you have trouble using the
browser. Each quiz contains 10 multiple choice questions from one or two chapters (see
the tentative schedule below for the corresponding chapter(s) for each quiz). Be sure to
finish your reading on the chapter before taking the quiz. You are only allowed 25
minutes and one attempt for each quiz. Quiz questions are randomly selected from the
test bank, so each one of you may have different questions for the quiz. Each quiz is
2
worth 10 points. Some of the quizzes questions will show up on the exams so those
quizzes are good study materials for the exams.
CRITICAL THINKING ASSIGNMENTS
1. Assignments
#
1
2
2.
Topic
Flowchart/ DFD
REA
Points
25
25
Specifications
a.
The assignments are to be done using a computer. I WILL NOT ACCEPT
HANDWRITTEN ASSIGNMENTS, UNLESS YOU HAVE PRIOR
PERMISSION TO DO THEM MANUALLY.
b.
Cover sheet with: Name(s); Assignment Name (e.g. Flowchart/DFD); Class
('AIS 141"); Section #. Submit all assignments through SacCT. NO late
assignments will be accepted.
c.
I expect and encourage you to work together. Most of your future work will
involve cooperative and collaborative efforts, and an important part of your
education is to learn to work easily and productively with others. Maximum
four students are allowed for each group.
d.
I will require you to find and use software with which you may not yet be
trained. For example, you must use the computer to prepare flowcharts and
data flow diagrams. You may use software such as Microsoft Word, Excel,
PowerPoint, or SmartDraw, or Microsoft Visio to complete those assignments.
ACCESS ASSIGNMENTS
The primary objective of the Access assignments is to teach you how to create accounting
databases using Microsoft Access. There are two access assignments. Each student will
complete his/her own assignments. Detailed information on these assignments will be
provided later per the tentative schedule.
EXAMINATIONS
You will take the three exams online using Respondus LockDown Browser. Each of the
examinations have fifty multiple choice questions and last seventy-five minutes. The test
questions will be randomly selected from the test bank and revised.
STUDENTS WITH DISABILITIES
If you are a student with a documented disability and registered with the Disability
Resource Center, please contact me immediately to facilitate arranging academic
accommodations.
ACADEMIC INTEGRITY
Academic integrity is strictly disciplined within the guidelines of the STUDENT CODE
OF CONDUCT. Any violations in this area will be punished to the fullest extent.
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AIS 141 Accounting Information System Development
TENTATIVE COURSE OUTLINE
DATE
Week 1
Week 2
Week 3
Week 4
Week 5
Week 6
TOPIC
System Documentation
(Flowchart)
System Documentation (Flowchart/
DFD )
Internal Controls
Internal Controls
RS 7 and 8, 9, 10
Quiz 1(ch 7 and 8)
Quiz 2 (ch 9 and 10)
Exam 1
Relational Database
RS 4
Relational Database
Data Modeling/REA
RS 17 , 18
Data Modeling/REA
Week 7
Week 8
Week 9
Week 10
Week 13
Week 14
Week 15
Spring Break
IS Auditing
RS 11
Quiz 3 (ch11)
Revenue Cycle
System Development
RS 12
Quiz 4 (ch12)
RS 13
Quiz 5 (ch13)
RS 20
System Alternative and Implementation
RS 21, 22
Expenditure Cycle
Assignments/Quizzes
(To be announced)
CT 1 Assignment
Due February 17th by
Midnight
Quiz 1 available from
(2/11-2/17 Midnight)
Quiz 2 available from
(2/18-2/24 Midnight)
Exam 1 available three
testing windows (6am8am, 12pm-2pm, 6pm8pm on March 1st)
CT 2 Assignment
Due March 20th by
Midnight
Exam 2 available three
testing windows (6am8am, 12pm-2pm, 6pm8pm on 3/22)
No Class
Access Assignments
Third Exam
Week 16
Critical Thinking
Assignment 2
Data Modeling/REA
Exam 2
Week 11
Week 12
Reading
Assignments
(RS-Textbook)
Syllabus
RS 3
Critical Thinking
Assignment 1
Access 1 Due 4/5 by
Midnight
Access 2 Due 4/14 by
Midnight
Quiz 3 available from
(4/15-4/21 Midnight)
Quiz 4 available from
(4/22-4/28 Midnight)
Quiz 5 available from
(4/29-5/5 Midnight)
Exam 3 available three
testing windows (6am8am, 12pm-2pm, 6pm8pm on 5/17)
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