ACCT 5310 / 7310 TR 9:30 – 10:45
Fall 2007
Professor: Eric Yeung
Objectives
The aim of this course is to provide you with basic understanding of the following
concepts in Accounting Information Systems:
1.
business cycles and general information flows in these cycles
2.
traditional accounting systems and database-oriented enterprise systems
3.
tools of AIS work, including ER diagram, dataflow diagram, and flowcharts
Course Materials
Course materials are in lecture notes.
A useful textbook reference is: Accounting information Systems; Romney & Steinbart;
tenth Edition, Prentice Hall.
You may find this book helpful as a reference to definitions, concepts, and related
examples.
Office Hours/Contacting Your Instructor
My office hours for this semester are on TR, 2:00pm - 4:00pm. You are encouraged to
seek help when you need it. My office is located in Brooks Hall, Room 242. You may also
contact me through email, yeung@terry.uga.edu. Your email will usually be answered
within the next 24 hours, Monday through Friday. You can also contact me on my office
phone, 542-3615. However, I do not guarantee timely answers to your questions left in
the phone system.
Course Web Page
Information about ACCT 5310 / 7310 can be found on WebCT at https://webct.uga.edu/.
Follow the link (pull-down tab) to Login to “myWebCT”. If you are registered in the
course, and have a UGA myID, you should be transferred to a page where you will find a
link to the ACCT 5310 course homepage. From there, you will find links to the course
syllabus, lecture notes, project files, course announcements, and other helpful materials.
If you add the course late, you will not gain access to the course homepage until after
the Drop-Add period ends. It is your responsibility to monitor this resource for
announcements and other useful instructions.
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E-Mail
All out-of-class announcements will be delivered to you through email in WebCT. Check
your e-mail address in WebCT, and make sure that you closely monitor your WebCT
email account. If you do not already have an email account, you can obtain a free email
account on the UGA Arches system. You can access the UGAMail system via the World
Wide Web at http://www.ugamail.uga.edu/. Instructions for obtaining an UGAMail
account are provided on the UGAMail webpage.
Grade Allocation and Grading Scale
Your course grade will be determined as the following:
Quizzes (6×3%):
Project 1:
Project 2:
Project 3:
Midterm:
Final:
18%
12%
12%
6%
20%
30%
The following grading scale will be used for your overall performance:
A
AB+
B
BC+
C
CD
F
90.50 − 100
89.50 − 90.49
88.50 − 89.49
80.50 − 88.49
79.50 − 80.49
78.50 − 79.49
70.50 − 78.49
69.50 − 70.49
59.50 − 69.49
59.49 and below
Quizzes and Exams
There are six quizzes and two exams for this course. All tests are mandatory. Any test
missed without the prior consent of the instructor will receive a grade of "zero." If you
need to miss a test due to: (1) serious illness requiring medical care, (2) an emergency,
or (3) pre-existing commitment with the prior consent of the instructor, you may take a
make-up test offered prior to the review of this test, provided that you furnish appropriate
third party documentation. Requests for special exam circumstances (e.g., students
coordinating with the Office of Disability Services) are handled on a case-by-case basis.
It is your responsibility to discuss these circumstances with your instructor at least one
week before the scheduled test.
The midterm exam for the course will be held on, Tuesday, October 9, 2007, 9:30am–
10:45pm (class period) in the classroom assigned for the course.
The final exam for the course will be held on, Thursday, December 13, 2007, 8:00am –
11:00am in the classroom assigned for the course. The final examination will be
cumulative.
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Students with final exam conflicts must complete and submit a "Final Examination
Conflict Form," properly certified by the Terry College of Business Undergraduate Office
317 Sanford Hall. This must be done 10 days prior to the scheduled examination.
Projects
You will complete three projects for this course. You will receive instructions and
requirements later. Any projects finished after the due time without the prior consent of
the instructor will receive a grade of “zero”.
Attendance, Participation, and Preparation
Although there is no rigid attendance policy in ACCT 5310 / 7310, class attendance and
participation are obviously correlated with your performance in the projects, quizzes and
tests. To better gauge your class participation, your instructor will monitor attendance by
a sitting plan. Experience has shown that performance in Accounting Information
Systems is highly correlated with attendance. 2% of your grade is attributable to your
participation.
Drop/Adds and Withdrawals
Students wishing to add or drop the course must go through the OASIS system. The
instructor does not have control over this process.
The withdrawal policy for the course is the same as the university-wide withdrawal
policy. After the third day of class, students must withdraw from (rather than drop) a
course they no longer wish to take. See The University of Georgia, Schedule of
Classes, Fall Semester, 2007, for additional information concerning course withdrawals.
Incomplete Policy
A student who is doing satisfactory work, but for non-academic reasons beyond the
student's control, may be unable to fulfill the requirements of the course. Under such
circumstances, the instructor has the option to give the student the grade “I”, indicating
that the student's final mark is yet incomplete. The standard university policy is that the
student has three quarters in which to remove the “I” before the grade is automatically
changed to "F". However, the policy in the J.M. Tull School of Accounting is that the
student MUST complete the course in the following quarter or the "I" will automatically
change to an "F". A qualifying student who wishes to exercise this grading option must
sign an Incomplete Policy-Agreement that may be obtained from the Accounting Office.
Academic Honesty Policy
Students are responsible for maintaining and adhering to the strictest standards of
academic honesty. See the regulations governing academic conduct in the document
located at http://www.uga.edu/ovpi/academic_honesty/academic_honesty.htm or the
UGA Student Handbook. These regulations should be read to avoid any
misunderstanding.
Note: The course syllabus provides a general plan for the course; under certain circumstances, it may be necessary to
deviate from the plan as situation dictates.
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Tentative teaching schedule
(This teaching plan could be modified if necessary)
Week
1
Tuesday
Thursday
08/16, Lecture 1 Introduction
•
Syllabus
•
Intro to AIS
2
08/21, Lecture 2 Traditional AIS
•
Business processes
•
Data storage, processing
08/23, Lecture 2 Traditional AIS
•
Data Collection
•
Design of excel-based AIS
3
08/28, Some Excel Techniques
•
Hyperlinks, lookup function
•
Color, auto shape, VBA, password
08/30,
•
•
•
4
09/04, Lecture 3A System Documentation
•
Data flow diagram
09/06, Lecture 3B System Documentation
•
Document flow chart
5
09/11, Lecture 3B System Documentation
•
Comprehensive flowchart exercises
09/13, Lecture 3C System Documentation
•
System flow chart
•
Program flow chart
6
09/18, Lecture 4 Internal control
•
Internal control objectives
09/20, Lecture 4 Internal control
•
Components of internal control
7
09/25, Lecture 5 Revenue Cycle
•
Document flows
•
Segregation of duties
09/27, Lecture 5 Revenue Cycle
•
Documenting revenue cycle
8
10/02, Lecture 6 Expenditure Cycle
•
Document flows
•
Segregation of duties
10/04, Lecture 6 Expenditure Cycle
•
Documenting expenditure cycle
9
10/09, Midterm
10/11, Midterm Review
10
10/16, Lecture 7 Database concepts
•
Concepts of relational database
10/18, Lecture 8A Logical Model and Database
•
Cardinalities of Relationships
•
Attributes of Relationships
11
10/23, Lecture 8A Logical Model and Database
•
Access Implementation
Guest Lecture on Systems
Internal controls
System documentation
Data query
Fall Break
12
10/30, Lecture 8B Information Generating
•
Access Implementation
11/01, Lecture 8B Information Generating
•
Designing Queries
13
11/06, Lecture 9 REA Logical Model
•
REA logical model framework
•
Case: M&M
11/08, Project 3
•
Designing User Interface
•
Designing Reports
14
11/13, Lecture 10 Revenue Cycle Design
•
Enterprise revenue cycle system
11/15, Lecture 10 Revenue Cycle Design
•
Case: Elite Publishing
15
11/20, Lecture 10 Expenditure Cycle Design
•
Enterprise expenditure cycle system
•
Case: Blackwell Industrial
16
Thanksgiving
11/27, Lecture 11 Managerial Accounting System
•
Typification
•
Budgeting
11/29, Lecture 12 System Security
•
System Reliability
•
Security
17
12/06, Lecture 12 System Security
•
Security
•
Final Review
On Friday’s Schedule
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