San Diego State University
Accounting Information Systems (AIS) Development
ACCTG 673
Fall, 2012
Instructor:
Office:
Office Hours:
E-mail:
Phone:
GAs:
Lab:
Lab Hours:
Dr. C. Janie Chang
SSE 2415
Tuesday and Wednesday 2:30 – 3:30pm, or by appointment
sdsu_ais@yahoo.com
(619) 594-8383
Letia Crisp (letiacc@gmail.com), Lydia Kohl (lydia.kohl@gmail.com)
EBA113
Tuesday and Wednesday 2:30-4:00pm
Course Objectives
This course focuses on AIS design and analysis. The class is aimed to expand on the knowledge
you 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.
MSA Program Goals
MSA students will graduate with technical knowledge in various accounting fields, and
communication skills, group/interpersonal skills, research skills, as well as a good understanding
in professional conducts, ethics, and global/international business environments. ACCTG 673
contributes to these goals through its student learning outcomes (see below).
Student Learning Outcomes
1. Model business processes using documentation tools.
2. Design a database for an accounting information system.
3. Create database inquiries to assess and test transactions in an accounting information
system, and analyze the query results to make recommendations.
4. Evaluate the strengths and weaknesses of a company’s business process transaction
cycles in a database context.
1
5. Make appropriate recommendations for improvement of a company’s business process
transaction cycles in a database context.
6. Understand electronic financial reporting filings with extensible business reporting
language (XBRL).
Prerequisites
ACCTG 322 or ACCTG 621 (AIS) with a grade of C or better
It is assumed that students have a working knowledge of Windows, Excel, Word, Access as
well as a fundamental understanding of the Internet.
Required Material
REA Accounting Systems, 4th edition, by Cheryl Dunn, 2012, McGraw-Hill/Irwin, ISBN:
9781121622210 (this is an eBook and priced at $32.40).
Modeling & Designing Accounting Systems – Using Access to Build a Database, 2nd edition,
by Chang & Ingraham, Wiley, 2012.
Attendance
Regular attendance in class is expected of all students. Unexcused absences may be used as a
factor in the determination of the student's final course grade. SDSU Attendance Regulations
define excused anticipated absences (which must be cleared with the instructor prior to the
absence) and excused emergency absences (which require written verification).
Examinations
The written exams are always close-book, close-notes. They are comprised of an objective
portion (i.e., multiple-choice, short-answer questions, and problems) and a subjective portion
(i.e., short- and/or long-answer essays). They will be based on the assigned readings, class
discussions and presentations, and other assignments submitted for grading. The Access exams
and other computerized tests are open-book, open-notes.
Grading
In general, NO LATE ASSIGNMENTS will be accepted for credit.
Computer problems are NOT an acceptable excuse for missing an assignment deadline in this
course. This includes hardware and software problems, as well as viruses and worms.
You must receive an average of 70% on your tests (quizzes and exams) in order to obtain a
letter grade “C” or above. Note that exceptional attendance, class participation and/or
improvement in examination grades may be taken into consideration in determining the final
grade at the instructor's discretion. In the event of an unanticipated excused absence on the
due date of an individual assignment, the assignment will be due on the first day the student
returns to class. In the event of an anticipated excused absence, assignments must be
submitted prior to the due date.
2
Point allocation:
Excel/SAP Assignments
50
Access Assignments and Project
150
REA Cases
100
In-class assignments
80
Examinations and Tests
320
TOTAL POINTS
700
Academic Integrity
The SDSU Standards for Student Conduct (http://www.sa.sdsu.edu/srr/conduct1.html) states that
unacceptable student behavior includes “cheating, plagiarism, or other forms of academic
dishonesty that are intended to gain unfair academic advantage.” Unprofessional conduct
adversely impacts your fellow students, the accounting faculty, the Charles W. Lamden School
of Accountancy, SDSU, and the accounting profession. The Charles W. Lamden School of
Accountancy takes academic honesty very seriously and vigorously enforces university policy
related to any such infractions.
During any stage of the semester, if you deviate from the standards of academic integrity you
will receive a grade of F for the course. In addition, the instructor will report the event to the
Department and the University. The University may decide to apply additional penalties. Please
refer to SDSU Academic Integrity Policy at http://www.sa.sdsu.edu/srr/judicial/index.html for
Student Discipline - Rights and Responsibilities, and
http://www.sa.sdsu.edu/srr/judicial/CheatingDisruption.html for Cheating.
Syllabus
Please note that the instructor reserves the right to make changes on the syllabus as the semester
proceeds. The schedule or assignments may be changed during the semester. Any changes will
be announced in class. YOU are responsible for finding out what happened during class should
you have to miss class.
Lab Information and Rules
1.
2.
3.
4.
5.
No eating or drinking in the lab.
No Lab access without Instructor’s presence.
Do not turn off the computer and the monitor.
Students may not alter any computer’s Desktop, Screensaver, and Background settings.
Delete any files that you create and download, and empty the workstation "Trash Can".
3
Schedule and Assignments
The schedule on next page includes: planned topics, readings, assignments and due dates. The
pace of this course is fast and students are strongly advised to keep up with all the assignments.
You should come to class prepared (i.e., read the appropriate materials and finish assigned
problems before the class meets).
ACCTG 673 AIS Development
Fall 2012
Topics and Assignments
Date
TOPICS
Reading ASSIGNMENTS (due)
8/29
Accounting and Enterprise Systems
Introduction to SAP/ERP
Dunn 1
Handout
9/5
Representation and Patterns
(bring a laptop to class – SS2601)
Dunn 2
9/12 Representation and Patterns
Conceptual and Logical Relational Database Models
REA Core Business Process Modeling
REA Core Business Process Modeling
9/26 Expanded REA Business Process Modeling and View
Integration
9/19
10/3 Exam I (Dunn 1-2, 5-7 and ERP)
Database Design Implementation with Microsoft Access
10/10 Introduction to Querying
Discuss REA Case 1
Advanced REA Modeling Concepts
10/17
Normalization
Acquisition and Revenue Cycle Info Retrieval
10/24
Advanced Information Retrieval
10/31 Task Level Modeling
Enterprise System Risk and Controls
11/7
Discuss REA Case 2
Enterprise System Risk and Controls
11/14
XBRL
11/21 Access Project
Access Exam
11/28
(bring a laptop to class – SS2601)
12/5 Exam II (Dunn 3-4, 8-12, XBRL, and normalization )
12/12 ACCESS Project
4
Excel Assignment
Dunn 2
Excel/SAP Assignment
C&I Ch1
Dunn 5&6
REA Case 1 due on 9/25
Dunn 6&7 by 4:00pm (email to
yihengjw@gmail.com)
120 points
Dunn 8&9 Access Assignment 1
Dunn 12
C&I Ch2
Dunn 10
Dunn 11
Dunn 3
Dunn 4
Access Assignment 2
REA Case 2
Dunn 4
80 points
120 points
Access Project