Charles W. Lamden School of Accountancy
Syllabus for ACCTG673
“AIS (Accounting Information Systems) Development”
Spring 2014
Instructor Contact Information
Office Hours
Nancy Jones
SSE 2420
(619)594-5331 (email is the preferred means
of communication)
njones@mail.sdsu.edu
Tuesdays 1:00 – 3:00
Thursdays 2:00 – 3:00
Prerequisites
Accounting 322 or 621, “Accounting Information Systems”
Course Description (from the university catalog)
AIS theories, databases, and internal controls in designing, maintaining, and enhancing business
processes and systems. Hands-on experience to develop skills with EXCEL, ACCESS, and/or other
integrated systems.
Course Objectives
This course focuses on AIS design and analysis. The class is aimed to expand on the knowledge gained
in the introductory AIS course so that a student can better design and analyze an accounting information
system. This class also provides students the tools to think about how an AIS should be designed by
considering the needs and abilities (or fallibilities) of the users of the system.
In addition, this course will provide you hands-on experience with some of the information technology
used in designing, implementing, and enhancing accounting information systems. Project-oriented
computer assignments will be used in the class to enhance your knowledge and skills in using
application development tools.
This is not a computer-skills course. However, it does require extensive use of the computer as a tool.
To accomplish the objectives of this course, you will spend a significant portion of your time both in and
out of the class learning and using computerized information systems and their vagaries. All of the class
assignments will involve the use of the computer in one way or another.
ACCTG673 – Spring 2014
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MSA Program Goals
MSA students will graduate with:
 Communication Skills
 Group/Interpersonal Skills
 Ethics
 Research Skills
 Global/International Skills
ACCTG 673 contributes to these goals through its course learning outcomes noted below.
Course Learning Outcomes
1. Model business processes using documentation tools.
2. Create database inquiries to assess and test transactions in an accounting information system, and
analyze the query results to make recommendations.
3. Evaluate the strengths and weaknesses of a company’s business process transaction cycles in a
database context.
4. Understand systems development life cycle as it pertains to accounting information systems.
5. Configure (set up) a portion of an accounting information system with special focus on internal
controls.
6. Understand electronic financial reporting filings with extensible business reporting language
(XBRL).
7. Explore business intelligence as it relates to accounting and business processes, (business
analytics and reporting).
Textbook and Other Required Resources
Required:
1. Accounting Information Systems, 12th edition by Marshall Romney & Paul Steinbart, ISBN
978-0-13-255262-2, Prentice Hall. This is the same book you used in your ACCTG322 or
ACCTG621 course so hopefully you will not need to purchase a new book. The course may be
completed successfully without purchasing this book. However, you will need to take copious
notes.
2. XBRL for Dummies, by Charles Hoffman and Liv Apneseth Watson, ISBN 978-470-49979-5,
Wiley Publishing
3. Various articles or other postings on our BlackBoard Learn site.
Some of the topics we will be discussing are not part of a given textbook. I will be posting articles and
web links throughout the semester. However, you are encouraged to do your own research and discover
your own resources for information regarding course content and pertinent topics.
Add/Drop Policy
You are not allowed to add this course if you have missed the first class period. Also, any student who
does not attend class during the first week of classes may be dropped from the course. February 4 is the last
day that you can drop the course via the Webportal.
ACCTG673 – Spring 2014
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Use of Technology
Computer work is required throughout this course. For most of the semester, we will be meeting the
computer lab, EBA113, which has a limited number of computers and monitors. Since much of our inclass work will utilize a computer, you will need to (want to) bring your laptop to each class session
unless I tell you otherwise. A PC-based computer is preferable to those with Apple operating systems as
some of the software that we will be using either works better on a PC or will not work on an Apple
machine at all.
During the semester, you may be asked to download and install software on your computer or to access
systems online. Everyone’s computer is set up a bit differently and you may experience technical
difficulties. Therefore do not assume that everything will run smoothly every time and be sure to start
assignments early to allow enough time to work through any glitches. The worse that can happen is that
you get your assignment done and turned in before the deadline. Problem solving is a highly desirable
skill in the business world, so I expect you to do your own problem solving and work your way through
any technical issues so that you can successfully complete your assignments. Some class time may be
spent using the software, but do not expect to spend class time working through software download
issues.
Lab Computers:
When you do work on a lab computer, be sure to save your work on your USB “flash” drive. Delete any
work files on the lab computer, clear the browser history, and empty the “trash can” before you leave the
workstation. Also, be aware that users are not to alter the backgrounds, screensaver and desktop settings
on the lab computers.
Exams and Quizzes
There will be two midterm exams covering the material in that section of the course. There will be a
comprehensive final exam covering all of the material in the course. Exams may include essay, short
answer, multiple-choice, and other types of objective or subjective questions and will contain questions
on the reading, lectures, and any activities or other content.
Most likely there will not be any quizzes in this class, but I reserve the right to give a quiz, either
announced or unannounced, if I feel it is warranted.
Assignments
Most of the assignments in this class will require effort and time and therefore should not be postponed
until the last minute. They entail software that you most likely have not encountered before and you
should expect a bit of a learning curve. Expect these assignments to challenge you.
To receive credit for an assignment you must complete the assignment in the proper format and submit
the assignment electronically before the deadline. Failure to do so results in a zero on the assignment.
Complete all assignments in a professional manner, so that the physical appearance is neat and orderly,
the assignment is complete and your thoughts are organized in a logical sequence. Unless otherwise
indicated, handwritten documents are unacceptable.
Follow assignment instructions carefully to maximize your grade.
ACCTG673 – Spring 2014
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Concept Discussion Activities
Activities noted as discussion activities in the schedule are based on the concept of “inter-teaching” or
“inter-learning”, the idea being that we learn some concepts better by actively participating with others
rather than only listening to a lecture. Put another way, discussion or working out an issue with a peer
may be a more effective means of learning complex concepts or large quantities of materials. Thus I
have developed discussions for select topics to help you not only acquire, but also assimilate the
information presented in the readings and lectures.
Unless otherwise noted, questions will be answered or discussed without the aid of your textbook or
other references in teams of two or three and will be submitted to the instructor in writing via the
BlackBoard assignment tool. The questions will then be discussed by the entire class. Because you do
not know who your team mate will be before each activity, it is imperative that you read the materials
and stay up to date with assignments in order to perform well on the activity. You may even wish to
outline or highlight the reading material so that you are sure to remember all the basic concepts
presented. It will become very apparent to your team mate if you did not conscientiously read the
materials and your failure to do so could adversely affect both yours and your team mate’s grade on the
activity.
Teams will be determined by random drawing at the beginning of class. Once your team is determined,
you will be given a discussion question or group of questions that the two (or three) of you must answer
to the best of your ability without the assistance of reference materials such as your text, notes, or the
internet, (it’s kind of like a quiz or exam but with help from a classmate).
Write up your answers in Word and include your names in the header of the document. Submit your
Word document in BlackBoard, one document for each team, but keep any notes you may have written
and a copy of your document as we will then discuss the questions as a class. Your team should be
prepared to participate in the discussion.
Your grade on the discussion assignment will be based on your written response:
- Is it accurate?
- Is it complete?
And on your discussion in class:
- Did your team provide valid input to the discussion?
- Did both team members appear to understand the concepts?
Additional points may be assigned for exceptional solutions or solutions obviously displaying
knowledge gained from research outside of the assigned reading. In other words, you are encouraged to
do your own exploration of topics from the course prior to the class meeting.
Missed Exam/Late Assignment Policy
All exams are to be taken in class and students must take the exam during the regularly scheduled time.
If you believe you are going to miss an exam, you must notify me before the exam is given. Only in the
rare instance that it isn’t possible to notify me (for example, you are in a serious auto accident on the
way to take the exam and end up in the hospital), will there be consideration for not following this rule.
No matter the reason for missing the exam, proof must be brought to the instructor to validate the claim.
Otherwise, this will be an unexcused absence and the grade on the exam will be zero.
ACCTG673 – Spring 2014
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Assignments must be submitted according to the instructions, but generally via BlackBoard, by the due
date. Assignments turned in after the due date will receive no (zero) credit. In other words, no late
assignments will be accepted for grading. You are responsible for knowing due dates. If you believe
that you will have a conflict with an assignment due date, you are strongly encouraged to submit
assignments early.
Class Attendance and Participation
Regular attendance is expected. Since much of the material presented may not be from the textbooks, the
lectures are all that much more important for acquisition of the knowledge which will help you succeed
in this course (and hopefully in your career as well). If you do have to miss a class, you are responsible
for finding out what occurred during the missed class meeting. I recommend that you ask another
student to share notes or otherwise get you up to speed.
Because this is an interactive course and we may need more or less than the originally scheduled time to
discuss a topic, the class meeting schedule may change. Any changes to this schedule will be announced
in BlackBoard and/or in class.
Grading Policies
Because activities may be added, changed, or omitted during the semester, the following point
assignments are approximate.
Midterm Exams (2 x 100)
Final Exam
Assignments
Total
Points
200
150
331
681
Course grades will be determined by your percentage of the total points earned based on a standard
grading scale. However, the average of all your exams and quizzes must be 70% or higher for you to
earn a C or higher in the class. That is, all other assignments can bring up your grade but cannot help
you pass the class if the average of your quiz and exam scores is below 70%.
% of Total
Points Earned
=>92
90.00-91.99
88.00-89.99
82.00-87.99
80.00-81.99
78.00-79.99
Final Grade
A
AB+
B
BC+
% of Total
Points Earned
72.00-77.99
70.00-71.99
68.00-69.99
60.00-67.99
< 60.00
Final Grade
C
CD+
D
F
Other Student Responsibilities
Your first responsibility is to read and understand this syllabus and the class schedule. If you have
questions, ask them now.
It is your responsibility to come to class prepared. Read assigned material before attending class. This
will increase your comprehension of the material and will allow you to contribute to the class in a
ACCTG673 – Spring 2014
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meaningful way. You may also wish to do your own research into topics so that you can contribute to
the class discussion.
You are also responsible for checking BlackBoard on a regular basis. Announcements, due dates,
changes to the syllabus or schedule, additional activities and other communications will be posted on the
site and failure to access it could mean that you miss out on important information and any associated
remuneration. Report any grade discrepancies you find in the BlackBoard grade book within two weeks
of posting. You should also retain any returned assignments for the duration of the semester to compare
against the grade book.
You are expected to behave professionally at all times during class sessions:
 Regularly attend class,
 Arrive in class on time,
 Do not leave class until the class period is complete,
 Come prepared for class – this means that you have completed the required readings and
assignments prior to class,
 Pay attention during class - this means that you will not talk to other students during class unless
the conversation is about a class topic and then is not disruptive to the other students,
 Do not do other work or other tasks not related to the class during the class:
o Do not use computers, tablets, cell phones or other devices for non-class work during
class. For example, this means that you will not surf the Internet, play computer games,
text message, or send emails during class,
 Respect your classmates by being a productive, non-disruptive, member of the class.
Unprofessional behavior may result in your dismissal from class and could adversely affect your grade.
Lastly, you need to be well organized and use your time wisely. So, do not expect faculty sympathy:



If you should lose your work for any reason including a media failure
If you are unable to print or post your assignment for any number of reasons
If you are not able to complete an assignment because you put a higher priority on another part
of your life
 If computer facilities are not available during some of the time you are working on an
assignment.
These are normal occurrences in a business environment and should be taken into consideration when
scheduling your work.
Academic Integrity
Students are expected to behave ethically in all aspects of this course. When in doubt, ask your
instructor. Cheating of any kind is an unacceptable behavior and will not be tolerated. Some of the more
common types of academic dishonesty relate to the following:
 Plagiarism - Do not use published and/or unpublished material without acknowledging the
source.
 Cheating on assignments or projects – Do not collaborate with other students unless it is
specifically stated by the instructor that working with others is allowed (e.g., a team project).
 Cheating on exams – Do not acquire from, or give information to, other students about exams.
Do not use materials or resources during exams that are not expressly permitted by the instructor.
 For additional information on plagiarism and cheating, refer to
http://www.sa.sdsu.edu/srr/cheating-plagiarism.html.
ACCTG673 – Spring 2014
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With the exception of specifically designated group work, the assignments, and of course, the exams
each need to represent your own independent, individual effort. Cite all sources of information. In those
cases where collaboration is allowed, list specifically those individuals with whom you may have
collaborated.
Any observed or reported instance of academic dishonesty, as defined in the San Diego State University
Student Handbook, will be prosecuted to the fullest extent possible. During any stage of the semester, if
you deviate from the standards of academic integrity you will at minimum receive a zero on the
assignment and may receive a grade of F for the course. In addition, the instructor may report the event
to the Department and the University. The University may decide to apply additional penalties.
Please refer to San Diego State University Academic Integrity Policy for Student Discipline - Rights and
Responsibilities at http://www.sa.sdsu.edu/srr/conduct1.html.
Students with Disabilities
Upon identifying themselves to the instructor and the university, students with verified disabilities will
receive reasonable accommodation for learning and evaluation. If you are a student with a disability and
believe you will need accommodations for this class, it is your responsibility to contact Student
Disability Services at (619) 594-6473. To avoid any delay in the receipt of your accommodations, you
should contact Student Disability Services as soon as possible. Please note that accommodations are not
retroactive, and that I cannot provide accommodations based upon disability until I have received an
accommodation letter from Student Disability Services. For more information, go to the Disabilities
Services website at http://go.sdsu.edu/student_affairs/sds/Default.aspx or call (619)594-6473.
Proposed Course Schedule
The course schedule that follows, gives you a week-by-week description of the course activities. It
includes the planned topics, readings, assignments, exams and due dates. The pace of this course is fast
and you are strongly advised to keep up with the reading and assignments.
Note: it is impossible to predict the precise flow of the course and the activities and dates may have to be
adjusted from time to time. Modifications to the schedule and changes in course requirements will be
announced in class and/or through BlackBoard.
ACCTG673 – Spring 2014
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Week
Class
Date
1
23-Jan
2
30-Jan
Reading
LO
Course Overview,
Information Systems & ERPs
3
6-Feb
Romney Chapters 4, 17
& 18
XBRL pp 1 - 30 (Intro
& Chapter 1) and
articles in BB
4
13-Feb
XBRL pp 31 - 108,
Chapters 2 - 5
5
Discussion Topics
Relational databases,
Cardinalities, and REA Modeling
Business Intelligence, report
writers and queries, data
visualization
XBRL
In-class Assignment
1
In-class Assignment
2
Introduce Crystal
Reports
REA
Assignment
6
Possible Discussion
Activity
Crystal Reports
Assignment
Exam (Romney
Chapters 4, 17 & 18,
XBRL, and all other
content to date)
20-Feb
6
27-Feb
7
6-Mar
Assignment
Due Dates
Activities
in BlackBoard (BB)
8
13-Mar
9
Romney Chapters 20,
20-Mar 21 & 22
10
11
27-Mar
3-Apr
Business Intelligence, data
warehousing, info cubes,
business analytics, data mining
Business Analytics, predictive
modeling
Business Modeling - Simulations
AIS Development Strategies,
Systems Design, Implementation
& Operation
10-Apr
13
17-Apr
14
24-Apr
15
1-May
Structuring an AIS: Building in
Internal Controls
Structuring an AIS:
Organizational Structure, Master
Data & Rules in SAP
Structuring an AIS:
Organizational Structure, Master
Data & Rules in SAP
Structuring an AIS:
Organizational Structure, Master
Data & Rules in SAP
16
Finals
Week
8-May
Pulling it all together: Recap
ACCTG673 – Spring 2014
Predictive
Introduce Goldsim, In- Analysis
3,7 class assignment
Assignment
Possible Discussion
Activity
Note: this lecture
Other SDLC topics: change
will be online. You
management, documentation,
will not need to
testing, training
2,4 attend class today
Spring Break
12
15-May
Introduce Predictive
7 Analysis
Possible Discussion
3,7 Activity
4
Gold Sim
assignment
5
Exam (Romney
Chapters 20, 21 & 22,
BI & Business
Analytics, and all
other content to date)
5
work in SAP
Procurement and
Sales in SAP
2,5 work in SAP
2,5 work in SAP
all
Possible Discussion
Activity
FINAL EXAM
(comprehensive)
Configuration
Assignment 1
Configuration
Assignment 2
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