ACCTG 333, Accounting Information Systems (AIS)
Fall 2015
COURSE INFORMATION
Instructor: Mr. Paul Sager, CPA
Class Days: M-W 2:00pm and 3:30pm; Mon 7:00pm
Class Location: EBA-410
E-mail: psager@mail.sdsu.edu
AIS Lab: EBA 113, M-W 1:00-3:30pm
GA: Daniel Hernandez dhernandez72991@gmail.com
Rick Withers rickw1283@gmail.com
Office Hours: Mon 5:30-6:30pm; Wed 1:00-1:45pm; or by
appointment
Office Hours Location: SSE 2423 or AIS Lab
Units: 3
Phone/Text: 858-342-4506
Course Overview
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—a calculator is not needed nor required for examinations and in-class
exercises except the SUA in-class exercise. 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.
Student Learning Outcomes
BSBA students will graduate being:
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Effective Communicators

Critical Thinkers
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Able to Analyze Ethical Problems
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Global in their perspective
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Knowledgeable about the essentials of business
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Able to gather, consolidate, safeguard, prepare and present accounting information for internal and external users
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Understand the methods of sharing accounting information within an organization and with external users
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See SLO’s at http://cbaweb.sdsu.edu/assessment/aol_reports
ACCTG 333 contributes to these goals through its student learning outcomes. At the end of this course students should be
able to:
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Define basic AIS terms and concepts.
Assess risks and internal controls involved in AIS contexts.
Evaluate the strengths and weaknesses of an organization’s business process transaction cycles.
Provide appropriate recommendations to improve business process.
Apply Microsoft EXCEL and ACCESS in the data processing cycle.
Enrollment Information
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Prerequisites: Minimum grade of C in Accountancy 331.
Adding/Dropping Procedures: Any student wishing to add this course during schedule adjustment must attend the
first class and remain the entire 2 hours, 40 minutes. All students dropping this course must follow SDSU policies
obtain the required signatures prior to the University deadlines.
Course Materials
Required Texts:
1.
2.
Romney and Steinbart, Accounting Information Systems, 13th Edition, Prentice Hall, 2012.
Arens and Ward, Systems Understanding Aid, 8th Edition, Armond Dalton, 2012.
Recommended Text:
Gleim, Auditing & Systems Exam Questions and Explanations, 19th Edition
Laptop Computer: The course includes computer-based assignments using Microsoft Excel and Access and SAP accounting
software. You will be required to bring your laptop to class for in-class assignments using this software. If you do not have a
laptop computer you must notify the professor immediately so SDSU-owned laptops can be provided. Apple computers and
tablets do not run Microsoft Access.
Course Structure and Conduct
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.
Office Hours, E-mail and Text Policy: I encourage frequent communications between students, GAs and me. Please adhere to
the following guidelines:
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Office visits: Please schedule a time to meet or review your work. In addition to the posted office hours, I will on
campus Monday through Thursday afternoons.
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 in-class exercise or exam, you may text or call me.
Otherwise, please use e-mail.
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. Exams may include a factor for writing quality.
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.
Students with Disabilities
If you are a student with a disability and believe you will need accommodations for this class, it is your responsibility to contact
Student Disability Services at (619) 594-6473. To avoid any delay in the receipt of your accommodations, you should contact
Student Disability Services as soon as possible. Please note that accommodations are not retroactive, and that accommodations
based upon disability cannot be provided until you have presented your instructor with an accommodation letter from Student
Disability Services. Your cooperation is appreciated.
Academic Honesty
The University adheres to a strict policy regarding cheating and plagiarism. These activities will not be tolerated in this class.
Become familiar with the policy (http://www.sa.sdsu.edu/srr/conduct1.html). Any cheating or plagiarism will result in
[Insert your policy on cheating or plagiarism, e.g. failing this class and a disciplinary review by Student Affairs.]
Examples of Plagiarism include but are not limited to:

Using sources verbatim or paraphrasing without giving proper attribution (this can include phrases, sentences,
paragraphs and/or pages of work)

Copying and pasting work from an online or offline source directly and calling it your own
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Using information you find from an online or offline source without giving the author credit

Replacing words or phrases from another source and inserting your own words or phrases

Submitting a piece of work you did for one class to another class
If you have questions on what is plagiarism, please consult the policy and this helpful guide from the Library
Turnitin
Students agree that by taking this course all required papers may be subject to submission for textual similarity review to
Turnitin.com for the detection of plagiarism. All submitted papers will be included as source documents in the Turnitin.com
reference database solely for the purpose of detecting plagiarism of such papers. You may submit your papers in such a way
that no identifying information about you is included. Another option is that you may request, in writing, that your papers not
be submitted to Turnitin.com. However, if you choose this option you will be required to provide documentation to
substantiate that the papers are your original work and do not include any plagiarized material.
Assessments and Grading
Course grades will be assigned in accordance with San Diego State University policy (see General Catalog, pp. 466-468).
Undergraduate grades shall be: A (outstanding achievement, available only for the highest accomplishment), B (praiseworthy
performance, definitely above average), C (average, awarded for satisfactory performance, the most common undergraduate
grade), D (minimally passing, less than the typical undergraduate achievement), F (failing).
ACCTG 333 is a prerequisite for ACCTG 431, Auditing. Students must pass ACCTG 333 with a grade of C or better to be eligible
for ACCTG 331. To receive a grade of C or better, the total grade points earned during the semester must exceed 70% of the
total possible points.
Table1. Your course grade will be based on the following components
Component
Excel Assignment
Flowchart exercise
SUA Transactions Assignment
Database Assignment
SAP Assignments (inc. excel, access, crystal rpt)
Excel in-class exercise
SUA in-class exercise
Database in-class exercise
SAP in-class exercise
Mid-term exam
Final Examination-comprehensive
Total
Grade
Points
25
15
30
30
30
30
30
30
30
125
125
500
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.
In-class exercises: At the conclusion of Project Assignments, you will demonstrate your understanding and knowledge by
performing tasks similar to the Project Assignments. You will be required to bring a laptop computer with the required
software. Loaner laptops will be available for students who do not own a portable computer. You must notify the professor at
the beginning of the semester if you do not have a computer.
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, you will need to understand the
concepts demonstrated in the assignments in order to perform well on exams and in-class exercises.
Homework problems: The homework assignments are intended to help you learn the material. You will be provided solutions
so you can assess your own work. Homework problems will not be collected or graded. Some of the problems may be
discussed in class.
Grade of Incomplete. A grade of Incomplete (I) indicates that a portion of required coursework has not been completed and
evaluated in the prescribed time period due to unforeseen, but fully justified, reasons and that there is still a possibility of
earning credit. It is your responsibility to bring pertinent information to the instructor and to reach agreement on the means by
which the remaining course requirements will be satisfied. The conditions for removal of the Incomplete shall be reduced to
writing by the instructor and given to you with a copy placed on file with the department chair until the Incomplete is removed
or the time limit for removal has passed. A final grade is assigned when the work agreed upon has been completed and
evaluated. An Incomplete shall not be assigned when the only way you could make up the work would be to attend a major
portion of the class when it is next offered. Contract forms for Incomplete grades are available at the Office of the Registrar
website
Tentative Course Schedule
Table 2. The course schedule, including topics and class activities listed by week, is presented in the following tables
Changes to the course schedule, if any, will be announced in class.
ACCTG 333, AIS, Class Schedule Monday-Wednesday 2:00pm and 3:30pm
Day, Date—Class #
Topic and Chapters
M, 8/24—1A
W, 8/26—1B
Introduction and Excel Assignment
AIS Overview—Ch 1 & 2
M, 8/31—2A
W, 9/2—2B
M, 9/7
W, 9/9—3A
Process Documentation-Ch 3
Flowchart/BPD Exercise
LABOR DAY HOLIDAY
Business Process Controls-Ch 7 and
COSO 2013 ICFR Executive Summary
Excel in-class exercise
Business Process Controls-Complete
SUA kickoff
Input Controls—Ch 10 pgs 287-289
SUA Kickoff continue
Revenue Cycle—Ch 12
Revenue Cycle—Ch 12
Expenditure—Ch 13
Expenditure—Ch 13
Payroll—Ch 15 pp.442-449; 459-60
Financial Stmts—Ch 16 pp.470-475,
XBRL 481-485
SUA in-class exercise
Relational Databases-Ch 4
Access Overview
Mid-term Review
MIDTERM EXAM
M, 9/14—3B
W, 9/16—4A
M, 9/21—4B
W, 9/23—5A
M, 9/28—5B
W, 9/30—6A
M, 10/5—6B
W, 10/7—7A
M, 10/12—7B
W, 10/14—9A
Friday, 10/16—8AB
1:00pm to 3:00pm
M, 10/19
W, 10/21
M, 10/28—9B
W, 10/30—10A
M, 11/2—10B
W, 11/4—11A
M, 11/9—11B
W, 11/11
M, 11/16—12A
W, 11/18—12B
M, 11/23—13A
W, 11/25
M, 11/30—13B
W, 12/2—14A
FRIDAY, 12/4—15AB
1:00pm to 3:00pm
M, 12/7
W, 12/9
12/14 1:00 section 1
12/16 3:30 section 2
NO CLASS
NO CLASS
Access in class work
REA Ch 17/18
Crystal reports in class work
Access in class work
Database in-class exercise
SAP Overview
Guest Speaker
VETERAN’s HOLIDAY
System reliability-Ch 8
System reliability-Ch 9
System reliability-Ch 10
THANKSGIVING HOLIDAY
Systems Development process-Ch
Ch 20 pp 588-93
Ch 21 pp 622-633
Ch 22 pp 658-662
Final Exam Review
FINAL EXAM
NO CLASS
NO CLASS
In-Class SAP exercise
In-class exercise and
homework
Project Assignments
Excel Assignment Start
P 2.5, 2.6
Chart of Accts design
P 3.1, 3.3, 3.12
In-class work
-Prob 7.6, 7.12
Bring laptop to class
Bring SUA to Class
- Flowchart /BPD
exercise due
Excel Due start of class
-SUA Start
Bring SUA to Class
P 10.7
P 12.1, 12.2, 12.7, 12.9
P 3.1, 13.2, 13.4, 13.11
P 15.5, P 16.1
SUA due start of class
Begin database
assignment
ROOM TBD
TBD
TBD
TBD
Database due
Start SAP
P 8.1, 8.3, 8.4
P 9.1, case 9-1
P. 10.1, 10.7, 10.8
SAP Due
ROOM TBD
ACCTG 333, AIS, Class Schedule Monday 7pm
Day, Date—Class #
Topic and Chapters
M, 8/24—1
M, 9/28—5
Introduction and Excel Assignment
AIS Overview—Ch 1 & 2
Process Documentation-Ch 3
Flowchart/BPD exercise
LABOR DAY HOLIDAY
Business Process Controls-Ch 7 and
COSO 2013 ICFR Executive Summary
Excel in-class exercise
SUA Kickoff
Business Process Controls-Complete
Input Controls—Ch 10 pgs 287-289
SUA kickoff continued
Revenue Cycle—Ch 12
M, 10/5—6
Expenditure—Ch 13
M, 10/12—7
Payroll—Ch 15 pp.442-449; 459-60
Financial Stmts— Ch 16 pp.470-475,
XBRL 481-485
SUA in-class exercise
Database introduction
Midterm review
Friday, 10/16-8
1:00pm to 3:00pm
M, 10/19
M, 10/28—9
MIDTERM EXAM
M, 8/31—2
M, 9/7
M, 9/14—3
M, 9/21—4
M, 11/2—10
M, 11/9—11
M, 11/16—12
M, 11/23—13A
M, 11/30—13B
FRIDAY, 12/4—15AB
1:00pm to 3:00pm
M, 12/7
12/14 7pm
NO CLASS
Relational Databases-Ch 4
Access Overview
Crystal Reports in class work
Access in Class work
Database in-class exercise
System reliability-Ch 8
SAP Overview
Guest Speaker 2 or 3:30pm
System reliability-Ch 9
System reliability-Ch 10
NO 7PM CLASS—THANKSGIVING
Systems Development process
Ch 20 pp 588-93
Ch 21 pp 622-633
Ch 22 pp 658-662
Final Exam Review
FINAL EXAM
NO CLASS
In-Class SAP exercise
In-class exercise and
homework
P 2.5, 2.6
Chart of Accts design
P 3.1, 3.3, 3.12In-class
work
Project Assignments
-Prob 7.6, 7.12
Bring laptop to class
Bring SUA to Class
- Flowchart/BPD
exercise due
-Excel Due
Bring SUA to Class
P 10.7
-SUA Start
Excel Assignment Start
P 12.1, 12.2, 12.7, 12.9
P 13.1, 13.2, 13.4,
13.11
P 15.5
P 16.1
SUA due start of class
Begin database
assignments
ROOM TBD
TBD
Begin database
assignments
P 8.1, 8.3, 8.4
Databases due
Start SAP
P 9.1, case 9-1
P. 10.1, 10.7, 10.8
SAP Due
ROOM TBD