Department of Accountancy
Zicklin School of Business
Baruch College
Hours: by appt.
Dr. Michael Palley
Tel. # (646) 312-3362
mpalley@baruch.cuny.edu
Office: VC 11-229
ACC 3202 - Accounting Information Systems – Fall 2011
This course introduces the concept of computer information systems in accounting. The course
has a “two-pronged” approach. First, we examine the functions, procedures, control risks, and audit
controls related to the general accounting cycles (general ledger, A/R, A/P, etc.). Secondly, the
accounting cycles are related to computer information technologies. Contemporary and emerging
information technologies are described. These technologies’ implications to accountancy are examined.
Required Materials:
•
Turner & Weickgenannt. Accounting Information Systems: Controls and Processes –
Wiley, 2009. [“Turner”] – available as a custom i.e. “cheaper” edition’ at Baruch Bookstore.
•
Systems Understanding Aid for Financial Accounting “Waren Case” (workbook) 7th edition
Schedule (tentative)
Reading (Turner)
Aug 29: Course Introduction
1
Aug 31: Environment and Components of an AIS
2
Sep 5: College Closed – Labor Day
Sep 7:
Introduction to Computer Technology
Costs and Benefits of Computerization
Introduction to Waren Case
Sep 12: Introduction to Computer Technology
Sep 14: Documentation of Information Systems
Flowcharting / Dataflow Diagrams
Waren Case discussion.
Sep 19: Dataflow Diagrams / The Data Dictionary
Sep 21: Practice Drawing DFDs / Waren Case / The Systems Study
Sep 26: Computer Information Systems Alternatives
Sep 28: College Closed
http://cisnet.baruch.cuny.edu/mpalley/3202
3
ACC 3202 - Palley – Fall 2011
Schedule (tentative)
Reading (Turner)
Oct 3: Feasibility Study - Cost Benefit Analysis
Oct 5: --- Midterm # 1 –
Oct 10:
College Closed - Columbus Day
Oct 12:
No Class Session
Oct 17:
Feasibility Study - Cost Benefit Analysis II
Oct 19:
No Class Session
Oct 24: Cost Benefit Analysis
** Waren Case Due **
Oct 26: General Ledger Cycle
12
Oct 31: Revenue Cycle
8
Nov 2: Microcomputer Lab 1: MYOB - at VC 12/120
Using MYOB, Chart of Accounts: General Introduction
Nov 7: Expenditure Cycle /
Resource Management Cycles
9
10
Nov 9: Microcomputer Lab II - MYOB - at VC 12/120
A/R and A/P Subsidiary Ledgers
Nov. 14: ----- Midterm #2 ------Nov. 16: Database Management Systems
13
Nov 21: Microcomputer Lab III - MYOB
Supervised Work on Project
Nov 23: Database Management Systems
Nov 28: Networks and Configurations / E-Commerce & E-Business
14
Nov 30: Networks and Configurations / E-Commerce & E-Business
** MYOB PROJECT DUE **
4
http://cisnet.baruch.cuny.edu/mpalley/3202
ACC 3202 - Palley –Fall 2011
Schedule (tentative)
Reading (Turner)
Dec 5: Systems Security and Control
7
Dec 7: Systems Security and Control – Sarbanes-Oxley
5
Dec 12: Systems Implementation and Evaluation
Basis for Grade:
Waren Case
15%
MYOB Project
15%
Midterm #1
20%
Midterm #2
20%
Final Exam
30%
http://cisnet.baruch.cuny.edu/mpalley/3202
ACC 3202 - Palley – Fall 2011
Exam Policy / Academic Integrity
The course includes two midterm exams and a final. No reschedules will be permitted barring
compelling circumstances. Students are reminded of the Baruch guidelines related to proper decorum
during exams. Talking, looking at other students’ exams, “cheating” in any form will not be tolerated.
Since the majority of Baruch students are honest and rule abiding, it is unfair for honest and hardworking
students’ performance to be undermined by offending students. Consider this the only warning;
violations will be dealt with by referral of the matter to the appropriate Dean.
I fully support Baruch College's policy on Academic Honesty which states, in part: "Academic
dishonesty is unacceptable and will not be tolerated. Cheating, forgery, plagiarism and collusion in
dishonest acts undermine the college's educational mission and the students' personal and intellectual
growth. Baruch students are expected to bear individual responsibility for their work, to learn the rules
and definitions that underlie the practice of academic integrity, and to uphold its ideals. Ignorance of the
rules is not an acceptable excuse for disobeying them. Any student who attempts to compromise or
devalue the academic process will be sanctioned. "
Waren Case
The "Waren" Case is contained in the System Understanding Aid for Financial Accounting. The
project allows the students to apply concepts learned in introductory accounting to a hands-on simulated
business enterprise. Students are advised of the October 25 due date - late submissions will be penalized
at 5 points per session. The case is extremely lengthy - student estimates in previous semesters are in the
30 hour range. Do not leave this project for the last minute.
Each student is expected to do the Waren case on his/her own. Students may confer about
problems that have arisen in the case, but the project itself must be done on an individual basis. Each
project must be submitted with a cover sheet that certifies that the project was done individually.
MYOB
In the second phase of the course, students will be introduced to MYOB accounting software.
The software will be introduced in one lab session, and there will be two supervised work sessions in the
lab during class time. My graduate assistant will have assigned hours to assist students with the use of the
software. Again, the project is lengthy, and students are advised to budget their time accordingly. The
rules for individual work and the cover sheet for submittal apply here as well. Further details for the
MYOB project will come later in the semester.
http://cisnet.baruch.cuny.edu/mpalley/3202