ACCTG 322, Accounting Information Systems (AIS) Module
Fall 2013
Instructor:
Office:
Office Hours:
E-mail:
Phone/text:
GAs:
Lab:
Mr. Paul Sager
SSE 2423
Thursdays 3pm-5pm
or by appointment
psager@mail.sdsu.edu except for assignment submissions
sdsuais2013@gmail.com for assignment submissions
(858) 342-4506
Jennifer Milner milner_jd@yahoo.com
Yiheng (Elena) Wang yihengjw@gmail.com
Xia Meng xiamengapply@hotmail.com
Begins September 10; ends December 3
EBA 113: Monday 2:00-4:00pm
Tuesday 4:00-6:30pm
Required Texts:
1. Romney and Steinbart, Accounting Information Systems, 12th Edition, Prentice Hall, 2012.
2. Arens and Ward, Systems Understanding Aid, 8th Edition, Armond Dalton, 2012.
3. Recommended Text: Gleim, Auditing & Systems Exam Questions and Explanations, 18th Edition
ABOUT THIS COURSE: The Accounting Information Systems (AIS) module 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 College of Business Administration Goals:
BSBA students will graduate being
 Effective Communicators
 Critical Thinkers
 Able to Analyze Ethical Problems
 Global in their perspective
 Knowledgeable about the essentials of business
ACCTG 322, AIS contributes to these goals through the student learning outcomes described below.
AIS Learning Outcomes:
At the end of this module 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 you will complete the Systems Understanding Aid processing of transactions in a manual, paper
environment. The second phase covers the concepts, risks, and controls needed to operate an efficient
and effective computing and communications environment. During this phase you will complete SAP
transaction processing in a modern, integrated ERP system. The third phase covers the design and
development of accounting systems and relational databases. This phase will include building,
populating and querying databases in Microsoft ACCESS. 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 ACCTG 322 course grade will be a combined grade based on your performance
in both financial accounting (FA) and accounting information systems (AIS). You will be assigned a letter
grade at the completion of the AIS section to reflect your performance in AIS. You will receive a
separate letter grade for FA. Your overall grade for the 6 unit ACCTG 322 course will be the average of
the AIS and the FA grades. You must pass both sections to receive a passing grade for the
course. Below are examples of possible outcomes.
AIS
B
A
AD
C
Financial Accounting
A
B+
C
B
D
6 Unit ACCTG 322
B+
ABC
D+
Examinations: The examinations will include multiple choice and/or essay questions based on the
assigned readings, class discussions/presentations, and assignments. In addition to testing your
knowledge, your written communication skills will be tested and graded. All exams are closed-book,
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.
Quizzes: Quizzes will consist of multiple choice and/or essay questions covering the assignments and
topics defined in the schedule. These quizzes will be closed-book and closed-notes. Bring a ParScore
Scantron (Form F-289-PAR-L) with you to every quiz.
Project Assignments: Each student must complete each assignment. Certain assignments will require
you to check another student’s work and “approve” their transactions or work product. You are
encouraged to form study groups and collaborate on the assignments. While collaboration will help you
complete the assignments more efficiently, remember you will also need to understand the concepts
demonstrated in the assignments in order to perform well on exams and quizzes.
Project assignments will be evaluated for effort, completeness and accuracy. The SUA and SAP
assignments will be graded and points will be taken off for errors in your work. All other assignments
will be graded on a 0/100% basis. A score of 85% or better will earn 100% of the assigned 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 possible points. Failure to complete the assignment or receive a score of 85% will result in zero
(0) points for the assignment.
Homework problems: Homework problems will not be collected or graded. Some of the problems may
be discussed in class. You should 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
Flowchart Assignment
SUA and SUA Excel Assignment
SAP Assignment
SAP to Excel Assignment
Access Assignment 1
Access Assignment 2
Week 1-3 Quiz
SUA Quiz
System Reliability and Software
Development Quiz
Mid-term Examination
Final Examination-comprehensive
Total
Grade
Points
10
50
30
10
10
30
50
40
50
100
120
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 will be graded on Turnitin. 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 and 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 on campus Tuesdays and most Thursdays.
Lab hours: The GAs are available during lab hours 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 322.
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 322, AIS, Course Schedule
Fall 2013
Date
Topics
Reading
8/27
1
-Class Introduction
-Overview of AIS and
business processes
-R&S Ch. 1&2
9/3
2
-Business Process
Documentation
-R&S Ch. 3 (exclude
DFD)
9/10
3
-Business Process
Control
-SUA IntroductionBring SUA to class
-Quiz classes 1-3
-Data Integrity
-SUA Excel
Introduction
-SUA Revenue Trans.
-Revenue Cycle
-SUA Expenditure
Trans.
-SUA Quiz
-Expenditure Cycle
-R&S Ch. 7
10/8
7
-HR & Payroll
-Gen’l Ledger
-SAP Introduction
10/18
Fri
10/22
9
-Mid-term Exam
Location TBD
-System Reliability
-SAP Introduction
GUEST SPEAKER
-System Reliability
-SAP to Excel
Assignment
-Systems
Development Process
-Spreadsheet Controls
System Reliability
and Software Devel.
Quiz
Relational Databases
9/17
4
9/24
5
10/1
6
10/29
10
11/5
11
11/12
12
In-Class Exercise and
Problems
-Find Study Partner
-Prob 1.4, 1.8, 2.8,
2.5
Project Assignments
-Flowchart exercise
-Prob 3.16 (exclude
1,2&4)
-Prob 7.6, 7.12
Complete in-class
flowchart due 9/10
start of class
-Begin SUA
-R&S Ch. 10 page 274283
-Prob 10.7
Clayborn Revenue
transaction due
(5points)
-R&S Ch. 12
- Prob 12.2, 12.7,
12.11
-R&S Ch. 13
- Prob 13.1, 13.4,
13.10
-Begin SUA Excel
Velocity Expenditure
transaction due (5pts)
-SUA Transactions due
Tue 10/1 start of class
-R&S Ch. 15/16
- Prob 15.5, 16.2
-SUA Excel Due 10/8 @
11:59pm
-Journal and ledger due
start of class
Location TBD
-R&S Ch 8/9
Prob 8.1, 8.3, 8.4
Prob 9.1
-Install SAP GUI due
start of class
-R&S Ch 9/10
Prob 10.3 a+b, 10.6
Begin SAP-Excel
-R&S Ch 20 pg 578-583
-R&S Ch 21 pg 612-619
-R&S Ch 22 pg 648-652
R&S Ch 4
Prob 22.6, 22.8
SAP Assignment and
SAP-Excel Due 11/5 @
11:59pm
-Access Assignment 1
- Run queries R&S pgs
97-104 (#1-5)
11/19
13
Data Modeling
R&S Ch 17
11/26
14
-Implementing a
Relational Database
-Final Exam Review
Final Exam
1pm Location TBD
R&S Ch 18
12/6
Fri
Prob 17.5, 17.7, 17.8
Waren Sports
Expenditure Cycle
REA
-In-class Data
Modeling exercises
-Access Assignment 1
due at start of class
Access Assignment 2
due 12/3 11:59pm
1pm Location TBD