ACCOUNTING INFORMATION SYSTEMS
Accounting 384 – Spring 2010
Prerequisite: Accounting 285
Instructor: Dr. Diane Janvrin
(djanvrin@iastate.edu)
Office Hours: T Th 9:30 to 10:45 and by appointment
384 Home page: http://www.bus.iastate.edu/djanvrin/384
Office: 3365 Gerdin
Phone: 294-9450
College of Business General Education Learning Objectives
Students graduating with an undergraduate degree from the COB at ISU should have abilities to:
Recognize ethical, legal, & global implications in business decision making.
Work in collaborative environments.
Communicate ideas (written, oral, visual, and electronic).
Use quantitative and analytical methods to address unstructured business problems.
Use business technologies in creating value.
Recognize the benefits and challenges of diversity.
Department of Accounting Learning Objectives
Technical Knowledge - students should be able to demonstrate technical knowledge in the following
areas: Financial accounting model
Financial accounting principles
Automated accumulation of accounting data
Internal control
Individual and corporate income tax
Cost concepts and relevance to decision situations
Auditing concepts
Information to support management decisions
Communications
Understanding the audience for accounting communication
Effectively communicating accounting information in writing
Create visual representations of accounting information
Other Abilities
Conduct research using electronic and other information sources
Identify accounting alternatives and analyze the impacts of each on financial
statements
Develop a formula driven spreadsheet
Ethics
Awareness for dealing with ethical issues
Understanding of the institutional, legal and regulatory environment of accounting
Course Learning Objectives
To provide students with an understanding of:
concepts and procedures underlying the automated accumulated and processing of
accounting data,
EDP internal control,
use of technology in audit techniques,
trends in accounting information systems.
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Course Materials
Textbook
Accounting Information Systems by Romney and Steinbart, 11th Edition
Supplemental readings
AICPA Top Ten Technology Initiatives. 2009.
http://infotech.aicpa.org/Resources/Top+Technology+Initiatives/2009+Top+Technology+Initiatives+an
d+Honorable+Mentions.htm
Anderson, A., P. Herring, and A. Pawlicki. 2005. Enhanced Business Reporting: The Next Step.
Journal of Accountancy June 2005 http://www.aicpa.org/pubs/jofa/jun2005/anderson.htm.
Kinney, William. 2001. Accounting Scholarship: What is Uniquely Ours? Accounting Review
(April): 275-283 available at: http://www.jstor.org/cgibin/jstor/printpage/00014826/sp030001/03x0007g/0.pdf?backcontext=table-ofcontents&dowhat=Acrobat&config=jstor&userID=81babff1@iastate.edu/01c0a848690050a9b1a
&0.pdf.
Adams, B. 2008. Discover the Power of Excel 2007. Journal of Accountancy February 2008
http://www.aicpa.org/pubs/jofa/feb2008/discover_excel.htm
David, J.S., W.E. McCarthy, and B.S. Sommer. 2003. Agility-The Key to Survival of the Fittest in the
Software Market Communications of the ACM (May): 65-69.
Stuart, A. 2009. Will the New FASB Code Change Accounting?
http://www.cfo.com/article.cfm/13854787/1/c_13855570?f=home_todayinfinance.
Stantial, John. 2007. ROI on XBRL. Journal of Accountancy (June): or
http://www.aicpa.org/pubs/jofa/jun2007/stantial.htm.
Phillips, M.E., T.E. Bahmanziari, and R.G. Colvard. 2008. Six Steps to XBRL. Journal of Accountancy
February 2008 http://www.aicpa.org/pubs/jofa/feb2008/six_steps.htm
Ramos, Michael. 2004. Evaluate the Control Environment. Journal of Accountancy (May): or
http://www.aicpa.org/pubs/jofa/may2004/ramos.htm
McNally, J.S., 2005. Assessing Company-Level Controls. Journal of Accountancy (June): or
http://www.aicpa.org/pubs/jofa/jun2005/mcnally.htm
Johnson, R.A., and J. M. Middleton. 2008. Accounting for Second Life. Journal of Accountancy (June):
or http://www.journalofaccountancy.com/Issues/2008/Jun/AccountingforSecondLife.htm
Pinkston, M. 2009. CPAs Embrace Twitter. Brief Messages Leave Powerful Impressions. Journal of
Accountancy (August): or
http://www.journalofaccountancy.com/Issues/2009/Aug/20091828.htm?action=print
Holdler, W.W., and P.B. Thomas. 2005. A Vision Fulfilled. Journal of Accountancy (July): or
http://www.aicpa.org/pubs/jofa/jul2005/holder.htm.
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Course Format
Class time will be spent discussing new material, illustrating techniques by working through examples,
completing in-class assignments (short quizzes and team exercises that constitute a formal part of your
grade), and reviewing for upcoming exams.
Class Homepage
The 384 homepage is located at: http://www.bus.iastate.edu/djanvrin/384/default.htm. It contains
information needed for the course including syllabus, practice quizzes, and assignments. Overheads
discussed in class will be available by 5:00 p.m. the day before the scheduled class. It is very
important that you check the homepage regularly.
Course Requirements
Your course grade will be based on the following components:
Component
Midterm
Seven quizzes (20 points each)
Five team exercises (20 points
each)
Subtotal for quizzes & exercises:
12 x 20 points each = 240 points
Available
Accounting Software Project
Assignments
Final exam
Total points
Points
150
Dates
210
160
230
250
1,000
See schedule for due dates
Finals week
Team exercise and quiz points are allowed to accumulate up to 210 total points. Thus, you can miss
one in-class assignment and still get full credit.
Exams
There is one midterm in-class exam and a comprehensive final exam during finals week. These exams
will include multiple choice, short answer and essay questions.
You must receive prior approval from me if you will be unable to take the midterm exam. If you are
excused from the midterm exam, your score on the final will generally be used to substitute for that
exam. If you become aware of a conflict that might cause you to miss the final exam, you should inform
me immediately.
Quizzes
There are seven quizzes each worth 20 points. The purpose of these quizzes is to ensure that you learn
basic concepts as we go along. These quizzes are completed on an individual basis, either before class
via webct or in class. There will be no makeups available for missed quizzes. The items to be
covered are shown in the syllabus, and a practice quiz will be available on the web site 48 hours prior to
the quiz. These quizzes are short and cover basic concepts.
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Team Exercises
There are five team exercises each worth 20 points. The purpose of these exercises is to allow you to
discover important accounting information systems concepts in an active learning environment. Teams
should consist of two to three students. Students choose their own teams, and the teams may change
from exercise to exercise. There will be no makeups available for missed team exercises.
Grading of Quizzes and Team Exercises
240 points are available on the quizzes and team exercises (140 points on the quizzes and 100 points on
the team exercises), but you cannot receive more than 210 points from the quizzes and exercises towards
your overall grade. This 30-point cushion allows for the possibility that you may miss one or two
quizzes and/or team exercises due to illness, personal emergencies, or University-related activities. If
you have no such absences, the cushion allows you to receive less than full credit on some of the
assignments yet still receive all possible points from the quizzes and exercises towards your overall
grade. If you anticipate missing more than two quizzes and team exercises due to University-related
activities, please speak with me before the end of the first week of classes.
Accounting Software Project
The Accounting Software Project will be broken into four parts. More details will be available after the
midterm.
Calculation of Overall Grade
I intend to grade on a scale no stricter than the following:
90% = some form of A; 80% = some form of B; 70% = some form of C; 60% = some form of D.
If you have any questions about any aspect of the grading, please speak with me.
Students with Disabilities
Please address any special needs or special accommodations with me at the beginning of the semester or
as soon as you become aware of your needs. Those seeking accommodations based on disabilities
should obtain a Student Academic Accommodation Request (SAAR) form from the Disability
Resources office (515-294-6624). The Disability Resources Office is located on the main floor of the
Student Services Building, Room 1076.
Academic Integrity
I define academic dishonesty in this course as offering or receiving help on an exam or a quiz, or
otherwise compromising or attempting to compromise the integrity of an exam, quiz, team exercise, or
assignment. All cases of suspected academic dishonesty will be handled in strict accordance with
University policy. For more details, see the College of Business Professional Standards and
Expectations document at
Communication Center
Across the College of Business, it is our goal to strengthen student communication skills and enhance
your critical thinking skills by creating opportunities for you to practice communication skills
throughout your academic careers. Representatives in our Communication Center are available to
support your written, oral, and visual communication assignments this semester. These Communication
Consultants will be available to:
- Review basic grammar
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- Provide feedback on paper organization and flow
- Give suggestions on document design, including written documents and slide presentations
- Other services as needed
To schedule an appointment please e-mail commctr@iastate.edu or call 515.294.9693. The
Communication Center is located in 2140 Gerdin. Spring 2010 communication consultants are:
Abhijit Rao, Ted Hoagland, and Tara Flockhart.
Tips for Success
1.
Whenever possible, you should READ the assigned readings in the textbook before you come to
class.
2.
Be an active learner in class. Focus on following class discussion, not on taking notes. All
important material presented in class has either been made available to you through readings or
on the website by 5:00 p.m. the day before class.
3.
Attempt the homework before class, on your own. These are the types of questions you should
be able to answer once you have understood the material. Give each question a reasonable
effort, but don’t spin your wheels.
TENTATIVE COURSE SCHEDULE
Week Date Topic
Reading assignment
1
1/12
Introduction / Top
Chapter 1
Ten Technologies
Top Ten Tech Article
Chapter 1 –
Introduction to
Accounting
Information
Systems
1/14
Overview of
Chapter 1 & 2
Business Process
Anderson, Herring and
Pawlicki article
Kinney article – concentrate
on figures 1 & 2
2
1/19
Overview of
Chapter 2
Business Process
1.21
Relational
Chapter 4 and supplemental
Databases
reading
3
1/26
1/28
Relational
Databases
Database Design
Homework
Prob 1.4, 1.7
Notes
DQ 2.2, 2.4
Prob 4.2, 4.3,
4.10
Assignment 1 –
Student Profile Due
Assignment 2 –
Web Site
Evaluation due
Quiz 1 – Chapter 1
and 2
DQ 15.3
Quiz 2 – Chapter 4
Prob 2.7, 2.8
Chapter 4
Chapter 15
5
Week
4
5
Date
2/2
Topic
Database Design
Reading assignment
Chapter 15
2/4
Implementing REA
Model in Database
Chapter 16
2/9
Implementing REA
Model in Database
Team Exercise 1
Information
Retrieval
Chapters 16
2/11
6
7
8
2/16
2/18
2/23
2/25
3/2
Team Exercise 2 –
Information
Retrieval
Review for exam
Exam
Financial Reporting
Cycle
XBRL
9
3/9
3/11
10
3/23
Notes
Assignment 3–
Beginning Access
due
Quiz 3 – Chapter 15
Prob 16.1, 16.2,
16.9
Assignment 4 due
Chapter 16
FASB Codification
3/4
Homework
Prob 15.1, 15.2,
15.6, 15.7
XBRL / Systems
Development and
Documentation
Systems
Documentation
Systems
Documentation /
Computer Fraud
Control and
Accounting
Systems
Assignment 5 due
Chapter 14
Adams article – Journal of
Accountancy
David et al. – Comm of
ACM
Stantial article – Journal of
Accountancy
Phillips et al. article –
Journal of Accountancy
Chapter 3
DQ 14.1, 14.2
Chapter 3
Prob 3.1, 3.8
Chapter 3 and 5
Prob 5.1, 5.5
Chapter 6
Ramos article – Journal of
Accountancy
McNally article
– Journal of Accountancy
Prob 6.2, 6.4
6
Accounting
Software Part I due
Quiz 4 – Chapters
14 and 3 and
accounting software
readings
Accounting
Software Part II due
Week
Date
3/25
Topic
Information
Security
Social Networks
11
3/30
4/1
Confidentiality,
Privacy, Processing
Integrity and
Availability
Team Exercise 3
12
4/6
13
14
15
Reading assignment
Chapter 7
Johnson and Middleton
article – Journal of
Accountancy
Pinkston article – Journal
of Accountancy
Chapter 8
Homework
Prob 7.1, 7.2
parts a to c only
Notes
Assignment 6 due –
DFD/Flowchart
Quiz 5 – Chapter 5
and 6
DQ 8.7, Prob
8.2, 8.11
Accounting
Software Project
Part III due
Revenue Cycle
Chapter 10
Prob 10.3, 10.12
Accounting
Software Project
Part IV due
4/8
4/13
Team Exercise 4
Expenditure Cycle
Chapter 11
Prob 11.16
Assignment 7 due
4/15
Human Resources
and Payroll Cycle
Chapter13
Prob 13.1, 13.10
Quiz 6 – Chapters 78, 10
4/20
4/22
4/27
Auditing
Team Exercise 5
Systems
Development
Chapter 9
DQ 9.5
Assignment 8 due
4/29
Review for Final
Chapter 18 to 20
Assignment 9 due
Quiz 7-Chapters 13,
9 and 18-20
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