ACCTG 333, Accounting Information Systems (AIS)
Spring 2016
COURSE INFORMATION
Instructor: Mr. Paul Sager, CPA
Class Days: M-W: 2:00pm, 3:30pm, 5:00pm; Mon 7:00pm
Class Location: EBA-410
E-mail: psager@mail.sdsu.edu
AIS Lab: Monday 1:00-4:30pm, EBA-113
GA: Daniel Hernandez dhernandez72991@gmail.com
Rick Withers rickw1283@gmail.com
Office Hours: Mon and Wed 1:00-1:45pm; or by
appointment
Office Hours Location: SSE 2423
Units: 3
Phone/Text: 858-342-4506
Course Overview
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—a calculator is not needed nor required for examinations and in-class
exercises except the SUA in-class exercise. 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.
Student Learning Outcomes
BSBA students will graduate being:
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Effective Communicators
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Critical Thinkers
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Able to Analyze Ethical Problems
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Global in their perspective
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Knowledgeable about the essentials of business
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Able to gather, consolidate, safeguard, prepare and present accounting information for internal and external users
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Understand the methods of sharing accounting information within an organization and with external users
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See SLO’s at http://cbaweb.sdsu.edu/assessment/aol_reports
ACCTG 333 contributes to these goals through its student learning outcomes. At the end of this course students should be
able to:
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Define basic AIS terms and concepts.
Assess risks and internal controls involved in AIS contexts.
Evaluate the strengths and weaknesses of an organization’s business process transaction cycles.
Provide appropriate recommendations to improve business process.
Apply Microsoft EXCEL and ACCESS in the data processing cycle.
Enrollment Information
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Prerequisites: Minimum grade of C in Accountancy 331.
Adding/Dropping Procedures: Any student wishing to add this course during schedule adjustment must attend the
first class and remain the entire 2 hours, 40 minutes. All students dropping this course must follow SDSU policies
obtain the required signatures prior to the University deadlines.
Course Materials
Required Texts:
1.
2.
Romney and Steinbart, Accounting Information Systems, 13th Edition, Prentice Hall, 2012.
Arens and Ward, Systems Understanding Aid, 8th Edition, Armond Dalton, 2012.
Recommended Text:
Gleim, Auditing & Systems Exam Questions and Explanations, 19th Edition
Laptop Computer: The course includes computer-based assignments using Microsoft Excel and Access and SAP accounting
software. You will be required to bring your laptop to class for in-class assignments using this software. If you do not have a
laptop computer you must notify the professor immediately so SDSU-owned laptops can be provided. Apple computers and
tablets do not run Microsoft Access.
Course Structure and Conduct
COURSE DESIGN, PROJECTS, AND EVALUATION:
Flipped Classroom: The course material will be presented in a flipped classroom format. Lectures will be recorded and you will
listen to these before the class meetings. In the classroom there will be a summary and discussion of the textbook and lecture
material for 15-30 minutes. An in-class activity related to the chapter material will consume 20-30 minutes. The remainder of
the class time is for you to work on the assignments.
Three phases: 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 you will complete the Systems Understanding Aid processing of transactions in a manual, paper
environment. The second phase covers the design and development of accounting systems and relational 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 you
will complete SAP transaction processing in a modern, integrated ERP system. 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.
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 am often
on campus before class and Tuesdays. I will not be on campus Thursdays and Fridays.
Lab hours: The GAs are available during lab hours 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 in-class exercise or exam, you may text or call me.
Otherwise, please use e-mail.
Writing: Email, texting, and social networks have dramatically changed the way business people communicate. These media
introduced a casual, informal style that encourages shorthand and 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. Exams may include a factor for writing quality.
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.
Students with Disabilities
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 accommodations
based upon disability cannot be provided until you have presented your instructor with an accommodation letter from Student
Disability Services. Your cooperation is appreciated.
Academic Honesty
The University adheres to a strict policy regarding cheating and plagiarism. These activities will not be tolerated in this class.
Become familiar with the policy (http://www.sa.sdsu.edu/srr/conduct1.html). Any cheating or plagiarism will result in
[Insert your policy on cheating or plagiarism, e.g. failing this class and a disciplinary review by Student Affairs.]
Examples of Plagiarism include but are not limited to:

Using sources verbatim or paraphrasing without giving proper attribution (this can include phrases, sentences,
paragraphs and/or pages of work)
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Copying and pasting work from an online or offline source directly and calling it your own
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Using information you find from an online or offline source without giving the author credit

Replacing words or phrases from another source and inserting your own words or phrases
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Submitting a piece of work you did for one class to another class
If you have questions on what is plagiarism, please consult the policy and this helpful guide from the Library
Turnitin
Students agree that by taking this course all required papers may be subject to submission for textual similarity review to
Turnitin.com for the detection of plagiarism. All submitted papers will be included as source documents in the Turnitin.com
reference database solely for the purpose of detecting plagiarism of such papers. You may submit your papers in such a way
that no identifying information about you is included. Another option is that you may request, in writing, that your papers not
be submitted to Turnitin.com. However, if you choose this option you will be required to provide documentation to
substantiate that the papers are your original work and do not include any plagiarized material.
Assessments and Grading
Course grades will be assigned in accordance with San Diego State University policy (see the General Catalog). Undergraduate
grades shall be: A (outstanding achievement, available only for the highest accomplishment), B (praiseworthy performance,
definitely above average), C (average, awarded for satisfactory performance, the most common undergraduate grade), D
(minimally passing, less than the typical undergraduate achievement), F (failing).
ACCTG 333 is a prerequisite for ACCTG 431, Auditing. Students must pass ACCTG 333 with a grade of C or better to be eligible
for ACCTG 331. To receive a grade of C or better, the total grade points earned during the semester must exceed 70% of the
total possible points.
Table1. Your course grade will be based on the following components
Component
Flowchart/BPD Assignment
Excel Assignment 2
SUA Transactions Assignment
Database Assignments-Access, Lumira, Crystal
SAP Assignments (includes excel, access)
Excel in-class exercise
SUA in-class exercise
Database in-class exercise
SAP in-class exercise
Unannounced quizzes
Mid-term exam
Final Examination-comprehensive
Total
Grade
Points
10
30
30
30
30
30
30
30
30
50
100
100
500
Examinations: The examinations will include multiple choice and/or essay questions based on the assigned readings, class
discussions/presentations, and assignments. In addition to testing your knowledge, your written communication skills will be
tested and graded. All exams are closed-book, 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.
In-class exercises: At the conclusion of Project Assignments, you will demonstrate your understanding and knowledge by
performing tasks similar to the Project Assignments. You will be required to bring a laptop computer with the required
software. Loaner laptops will be available for students who do not own a portable computer. You must notify the professor at
the beginning of the semester if you do not have a computer.
Project Assignments: Each student must complete each assignment. Certain assignments will require you to check another
student’s work and “approve” their transactions or work product. You are encouraged to form study groups and collaborate on
the assignments. While collaboration will help you complete the assignments more efficiently, you will need to understand the
concepts demonstrated in the assignments in order to perform well on exams and in-class exercises.
Unannounced Quizzes: To encourage students to listen to the lectures and read the textbook prior to class, there will be 6
unannounced quizzes throughout the semester. Each quiz will be worth 10 points. Your lowest quiz score will be dropped. You
are required to have a ParScore Scantron (Form F-289-PAR-L) with you to every quiz. Bring a ParScore Scantron to every class.
Homework problems: The homework assignments are intended to help you learn the material. You will be provided solutions
so you can assess your own work. Homework problems will not be collected or graded. Some of the problems may be
discussed in class.
Grade of Incomplete. A grade of Incomplete (I) indicates that a portion of required coursework has not been completed and
evaluated in the prescribed time period due to unforeseen, but fully justified, reasons and that there is still a possibility of
earning credit. It is your responsibility to bring pertinent information to the instructor and to reach agreement on the means by
which the remaining course requirements will be satisfied. The conditions for removal of the Incomplete shall be reduced to
writing by the instructor and given to you with a copy placed on file with the department chair until the Incomplete is removed
or the time limit for removal has passed. A final grade is assigned when the work agreed upon has been completed and
evaluated. An Incomplete shall not be assigned when the only way you could make up the work would be to attend a major
portion of the class when it is next offered. Contract forms for Incomplete grades are available at the Office of the Registrar
website
Tentative Course Schedule
Table 2. The course schedule, including topics and class activities listed by week, is presented in the following tables
Changes to the course schedule, if any, will be announced in class.
ACCTG 333, AIS, Class Schedule Monday-Wednesday 2:00pm and 3:30pm
Day, Date—Class #
Topic and Chapters
Textbook Problems
W, 1/20
M, 1/25
Introduction and Excel Assignment
AIS Overview—Ch 1 & 2
P 2.5, 2.6
W, 1/27
M, 2/1
W, 2/3
Process Documentation-Ch 3
Flowchart/BPD Exercise
Business Process Controls-Ch 7 and
COSO 2013 ICFR Executive Summary
Business Process Controls-Complete
M, 2/8
W, 2/10
M, 2/15
W, 2/17
M, 2/22
W, 2/24
M, 2/29
W, 3/2
M, 3/7
W, 3/9
Friday, 3/11
1:00pm to 3:00pm
M, 3/14
W, 3/16
M, 3/21
W, 3/23
M, 3/28
W, 3/30
M, 4/4
W, 4/6
M, 4/11
W, 4/13
M, 4/18
W, 4/20
M, 4/25
W, 4/27
FRIDAY, 4/29
1:00pm to 3:00pm
M, 5/2
W, 5/4
5/9 1:00 section 1
5/11 3:30 section 2
5/6 3:30 section 3
Excel in-class exercise- Bring laptop
to class
Input Controls—Ch 10 pgs 287-289
Bring SUA to Class
Revenue Cycle—Ch 12
Revenue Cycle—Ch 12
Expenditure—Ch 13
Expenditure—Ch 13
Payroll—Ch 15 pp.442-449; 459-60
Financial Stmts—Ch 16 pp.470-475,
XBRL 481-485
SUA in-class exercise-Bring SUA to
Class
Mid-term Review
MIDTERM EXAM
NO CLASS-Midterm offset
Relational Databases-Ch 4
REA Ch 17
Ch 18 pp 540-545
Spring break
Spring break
Lumira exercises in-class
Database in-class exercise
SAP Overview
System reliability-Ch 8/ SAP Work
NO CLASS-Midterm offset
System reliability-Ch 9 and 10
Systems Development /SAP Work
Ch 20 pp 588-93
Ch 21 pp 622-633
Ch 22 pp 658-662
Guest Speaker (2:00/3:30 only)
Final Exam Review
FINAL EXAM
NO CLASS-Final offset
NO CLASS-Final offset
In-Class SAP exercise
P 3.1, 3.3, 3.12
-Prob 7.6, 7.12
Project Assignments/
in-class work
Excel Start
Excel
Chart of Accts design
Flowchart
Flowchart
Flowchart due
Excel
Excel
Excel Assignment due
P 10.7
SUA Start
P 12.1, 12.2, 12.7, 12.9
SUA
SUA
SUA
SUA
SUA
P 3.1, 13.2, 13.4, 13.11
P 15.5, P 16.1
SUA due
ROOM TBD
P. 17.7
Begin database
Database
Access parts 1 & 2 due
Database
Access part 3 due
Start SAP
P 8.1, 8.3, 8.4
P 9.1, case 9-1
P. 10.1, 10.7, 10.8
SAP
SAP
SAP Transactions Due
ROOM: TBD
SAP Excel/Access Due
ACCTG 333, AIS, Class Schedule Monday 7pm
Day, Date—Class #
Topic and Chapters
M, 1/25
Introduction and Excel Assignment
AIS Overview—Ch 1 & 2
Process Documentation-Ch 3
Flowchart/BPD exercise
Business Process Controls-Ch 7 and
COSO 2013 ICFR Executive Summary
M, 2/1
M, 2/8
In-class exercise and
homework
P 2.5, 2.6
P 3.1, 3.3, 3.12
Project Assignments
Excel Start
Chart of Accts design
Flowchart
-Prob 7.6, 7.12
Flowchart due
Excel
P 10.7
Excel Due
SUA Start
M, 2/22
Excel in-class exercise- Bring laptop
to class
Input Controls—Ch 10 pgs 287-289
Bring SUA to Class
Revenue—Ch 12
P 12.1, 12.2, 12.7, 12.9
SUA
M, 2/29
Expenditure—Ch 13
SUA
M, 3/7
SUA in-class exercise
Payroll—Ch 15 pp.442-449; 459-60
Financial Stmts— Ch 16 pp.470-475,
XBRL 481-485
Midterm review
MIDTERM EXAM
P 13.1, 13.2, 13.4,
13.11
P 15.5
P 16.1
M, 2/15
Friday, 3/11
1:00pm to 3:00pm
M, 3/14
M, 3/21
M, 3/28
M, 4/4
M, 4/11
M, 4/18
M, 4/25
FRIDAY, 4/29:
1:00pm to 3:00pm
M, 5/2
M, 5/9 7pm
NO CLASS-Midterm offset
Database introduction-Ch 4
Work on Access in class
REA Ch 17
SPRING BREAK
Ch 18 pp 540-545
Lumira exercises in-class
Database in-class exercise
System reliability-Ch 8
SAP Overview/work on SAP
System reliability-Ch 9
System reliability-Ch 10
Work on SAP in class
Systems Development process
Ch 20 pp 588-93
Ch 21 pp 622-633
Ch 22 pp 658-662
Guest Speaker 2:00 or 3:30pm
Final Exam Review
FINAL EXAM
NO CLASS-Final Offset
In-Class SAP exercise
SUA due
ROOM TBD
P. 17.7
Begin database
assignments
Database in class
Access parts 1 & 2 due
P 8.1, 8.3, 8.4
Access part 3 due
Start SAP
P 9.1, case 9-1
P. 10.1, 10.7, 10.8
SAP Transactions Due
ROOM: TBD
SAP Excel/Access Due