Instructor:
Office:
Mr. Paul Sager
SSE 2423
Office Hours: Tuesdays 5:00pm-6:30pm
Wednesday 5:30pm-6:30pm or by appointment
E-mail: psager@mail.sdsu.edu
Phone/text: (858) 342-4506
GA:
Lab:
Yiheng (Elena) Wang yihengjw@gmail.com
EBA 113: Tuesdays 11-1, Wed 2-4 (starts 9/4, ends 11/22)
Required Texts:
SS 2601: Wednesday 5:00-6:45 (starts 9/12, excludes 9/26 & 10/31, ends 11/14)
1.
Romney and Steinbart, Accounting Information Systems, 12 th Edition, Prentice Hall, 2012.
2.
Chang and Ingraham, Modeling & Designing Accounting Systems – Using Access to Build a
Database, 1 st Edition, Wiley, 2007. (NOTE: You can use the 2 nd edition if you desire)
3.
Arens and Ward, Systems Understanding Aid, 8 th Edition, Armond Dalton, 2012.
4.
Recommended Text: Gleim, Auditing & Systems Exam Questions and Explanations
ABOUT THIS COURSE: The Accounting Information Systems (AIS) course 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—in fact a calculator is not needed nor required for examinations and quizzes. 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.

The course will contribute to the following goals, objectives and learning outcomes:
SDSU MSA Goals:
The goals of the MSA Program are that students will be able to:

Compare, contrast, interpret, or criticize accounting and business decisions and information

 using professional business communication.
Actively participate in team decision making.
Apply ethical judgment and professional standards in analyzing situations and formulating accounting and business decisions.

Use relevant research tools and academic/professional literature to analyze or take a position in accounting and business situations.

Address unstructured problems in the areas of accounting information systems, financial reporting, or taxation.

Identify and discuss the significance of diversity and cultural differences in the global business environment.
AIS Learning Outcomes:
At the end of this course, students should be able to:
1.
Define basic AIS terms and concepts.
2.
Assess risks and internal controls involved in AIS contexts.
3.
Evaluate the strengths and weaknesses of an organization’s business process transaction cycles.
4.
Provide appropriate recommendations to improve business process.
5.
Apply Microsoft EXCEL and ACCESS in the data processing cycle.
AIS Course Objectives:
 To appreciate how information systems, particularly accounting information systems, can assist in attaining organizational objectives, and how they can improve planning and control at all


 levels of the organization.
To learn the operational and information functions of major AIS subsystems (transaction cycles) and the interfaces between those subsystems.
 To understand the control processes and procedures required in business process cycles to enhance the internal control environment.
To develop a reasonable proficiency-level in using a variety of tools (e.g., Excel, Access, etc.)
To examine systems analysis, design methodologies, tools and techniques, with emphasis on the accountants’ role in the development of information systems.
COURSE DESIGN, PROJECTS, AND EVALUATION: 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 two major projects will be completed: the Systems Understanding Aid processing of transactions in a manual, paper environment, and SAP transaction processing in a modern, integrated ERP system.
The second phase covers the design and development of accounting systems and related 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 a small research project and an EXCEL assignment will be completed. 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.
Grade Policy: Your final course grade is based on your performance throughout the semester. 62% of your grade is from examinations, with project assignments comprising the remainder. The project and homework assignments help you learn AIS concepts. Each item is discussed below.
Examinations: The examinations will include objective and essay questions based on the assigned readings, class discussions/presentations, and assignments you submit for grading. In addition to testing your knowledge, your written communication skills will also be tested and graded. All exams are closedbook, 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.
Project Assignments: Project assignments will be evaluated for effort, completeness and accuracy. The
SUA, SAP and Access 2 assignments will be graded with points reductions for each error. For all other assignments, the submitted work will be graded and a score of 85% or higher will receive 100% of the available points. Assignments scored below 85% will receive zero (0) points. If you completed 100% of the assignment, but received a score of less than 85%, you will be given 7 days to resubmit the assignment. If the resubmitted assignment is scored at 85% or higher, you will receive 70% of the points.
Homework problems: Homework problems will not be collected or graded, and some of the problems might be discussed in class. You are encouraged to prepare the homework assignments before class.
The homework assignments are intended to help you learn the material. You will be provided solutions so you can assess your own work.
Composition of the Course Grade:
Items
SUA and SUA Excel Assignment
SAP Assignment
Access Assignment 1-C&I Chap 3
REA Assignment
Access Assignment 2-C&I Chap 4
Points
60
40
15
15
40
Sap-Excel Assignment
Systems Risk Paper Assignment
Exam 1
Exam 2
Final Examination-comprehensive
Total
15
15
100
100
100
500

Graded Exams, Quizzes and Project Assignments Review Policy: Scores for graded efforts will be posted to BlackBoard. Exams and Quizzes will not be returned to you, but you may schedule an office appointment to review your work. Project Assignments may not be returned. You have 7 days after the results are posted to dispute your score.
OTHER MATTERS:
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.
Writing: Email, texting, and social networks have dramatically changed the way business people communicate. These media introduced a casual, informal style that encourages shorthand (LOL) 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. Assignments, quizzes and exams may include a factor for writing quality.
Office Hours, E-mail and Text Policy: I encourage frequent communications between students, GAs and me. Please adhere to the following guidelines:

Office visits: Please schedule a time to meet or review your work. In addition to the posted office hours, I will generally be available on Wednesdays from 8am to 4pm.

Lab hours: The GAs in the lab are available 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 quiz or exam, you may text or call me. Otherwise, please use e-mail.
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
School of Accountancy, SDSU, and the accounting profession. The School of Accountancy takes

academic honesty very seriously and vigorously enforces university policy related to any such infractions. As such, any student suspected of academic dishonesty will be reported to the SDSU Center for Student Rights and Responsibilities; if found responsible for academic dishonesty, the student will
receive an F in ACCTG 621.
Students with Disabilities: Any student with a documented disability needing academic adjustments or special accommodations must make me aware of your situation at the beginning of the semester to we can address your situation effectively.
Syllabus: This course syllabus sets forth the expectations and ground rules for this course. You are expected to read this and adhere to the requirements and schedules. Before asking questions about information contained in this course syllabus, be sure to read the document to see if it answers your question. I reserve the right to make changes to the syllabus during the semester.
Schedule and Assignments: The following schedule sets forth the requirements for each week’s topics, readings, problems, and assignments.

ACCTG 621, AIS, Course Schedule
Fall 2012
Week Date Topics
1 8/29 -Class Introduction
-Overview of AIS and business processes
-SUA Introduction-Bring
SUA to class
2 9/5 -Business Process
Documentation
-SUA Transactions
3 9/12 -Business Process
Control
4 9/19 -Revenue Cycle
-SUA Excel Introduction
5 9/26 Exam 1
6 10/3 -Expenditure Cycle
-SAP Introduction
Reading (=12 th edition)
In-Class Exercise and
Problems
-R&S Ch. 1&2 -Form study teams
-Business Process
Design
-R&S Ch. 3
-R&S Ch. 7
-R&S Ch. 12
-R&S Ch. 13
-Terminology
-Prob 1.4, 1.8, 2.8, 2.5
-Flowchart exercise
- Prob 3.16
-Prob 7.6, 7.12
- Prob 12.2, 12.7,
12.11
- Prob 13.1, 13.4,
13.10
-SAP Transactions
Project
Assignments
-Individual Profile due
-Begin SUA
-SUA in-process
-SUA
Transactions due
9/21
-Install SAP GUI
-SUA package and Excel Due start of class
7 10/10 -HR & Payroll
-Gen’l Ledger
-SAP Transactions
8 10/17 -SAP Transactions complete
-Introduction to Access and Database
9 10/24 -Business Process and
Database modeling
-R&S Ch. 15
-R&S Ch. 16
-R&S Ch. 4
-C&I Ch. 1&2
- Prob 15.5, 16.2
- run queries 1-5, pages 97-104
-C&I Qs 1.1-1.9
10 10/31 -REA/Access Review
-Exam 2 prep
11 11/7 Exam 2
-C&I Ch. 1&2 C&I Qs 2.1.-2.5,
C&I Prob 2.2
Complete REA assignment
-C&I Ch. 1&2 Review Access 2 in class
12 11/14 -System Reliability
-SAP to Excel Assignment
-R&S Ch 5
11/21 No class (thanksgiving)
13 11/28 -System Reliability -R&S Ch 7&8
14 12/5 -System Reliability -R&S Ch 9 &10 GUEST SPEAKER
15 12/12 Final Exam
Begin Access 1 and REA
- Access 1 (C&I
Ch. 3) due 10/26
-REA draft due
--Access 2 (C&I
Ch 4) due 11/2
Begin SAP to
Excel
SAP to Excel Due
System Reliablity
Paper Due