WCU - Department of Accountancy - Fall 2011
ACCOUNTING 625 - ADVANCED ACCOUNTING INFORMATION SYSTEMS
COURSE SYLLABUS
Professor:
Dr. Beth H. Jones Office hours: W 1:00-5:00 TR 1:00-2:00
Office: FO 124A Email: bjones@email.wcu.edu
Office phone: 227-3465 Web page: http://paws.wcu.edu/bjones
Home phone: 293-9209
Required Text: Core Concepts of Accounting Information Systems, 11th ed. by Bagranoff,
Simkin and Strand; Wiley, 2009.
Course Method: This is a “hybrid” course, meaning a combination of online and face-to-face.
There will be only two face-to-face meetings and these will be for our midterm and final.
Class will begin at 9:00 a.m. on those days and will meet in KH 011. See schedule below for
dates.
Objectives: This course will emphasize practical application of basic AIS concepts. It has
been designed to provide knowledge accountants will need for understanding and using
information technologies and for knowing how an AIS gathers and transforms data into
useful decision-making information. Book chapters will cover internal control concepts,
including Sarbanes-Oxley; business processes; and database concepts. Additionally, we will
touch on computer crime, controls and audit; and emerging issues such as electronic
commerce, privacy, and XBRL reporting technologies. Hands-on assignments will assure that
WCU Masters of Accountancy students have familiarity with QuickBooks, Excel, Access and
IDEA audit software. Throughout the semester students will demonstrate knowledge of the
use of technology as an analytical tool for problem solving. At times it may feel like you are
taking two classes, a theory class and a tools class, at the same time. So be prepared for this,
as both types of knowledge are required for accountants and both will be covered in this
course.
Suggested approach to the class:
Follow the syllabus. Do not get behind in your reading.
Read the chapter, then go through the related PowerPoint slides. The PowerPoint
summarizes the chapter and supplements it with Web links and other information I’ve
added. They are required reading.
Look over the suggested end-of-chapter questions and compare your answers to those
provided. Like the practice exams, end-of-chapter questions are not required, but they
are helpful as an exam review and to reinforce chapter concepts.
Download all the files for the particular assignment, then get started. The assignment
instructions are as step-by-step as I can make them. Nevertheless, there may be times
when you find yourself frustrated. You are not expected to spend hours trying to figure
out what button to push when a simple explanation could send you along the way in two
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minutes! Please feel free to call me at home anytime between 8 a.m. and 10 p.m., after
you: (1) search the web with your question (2) try the ‘help’ feature just in case it actually
helps, (3) check the discussion group to see if someone has already asked that question
and had it answered by me or a classmate. Don’t forget you may call the IT Help Desk for
excel and access questions between 8 and 5 M-F at 227-748 or try the “Student
Technology Assistance Center” at Western (http://www.wcu.edu/techassist/index.html)
Grading: Points Percent
(approx.)
10 excel assignments (4 points each) 40 13
Quickbooks introduction, setup, and transactions 5, 15, 25 2, 5, 9
MS Access database labs 1&2 and 3&4 20, 25 7, 9
IDEA audit software 10 3
Team paper – Top Ten Technology Issue 20 7
Exam 1 70 23
Exam 2 70 23
Total Possible Points 300 100%
Grade Distribution:
Eight-point scale (92%, 84%, 76%). I reserve the right to curve grades UP; never down.
Assignments:
Detailed instructions are provided on Blackboard for all assignments.
Excel. Ten exercises will be completed covering both spreadsheet skills and accounting
knowledge.
General ledger software. The educational version of QuickBooks Premier 2010 will be
provided. You may use another version, but it is your responsibility to be sure it can save
reports in excel or .pdf file format and has all other functionality required by the assignment.
MS Access database labs. You are to complete four Microsoft Access database assignments.
You will work with tables, queries, reports, forms, macros, and finally, use switchboards to
integrate your application.
IDEA. This assignment will give you a brief introduction to the audit software package IDEA.
Only the first part of the sample case study is required; however, everything needed to
complete all the exercises in the manual are provided if you want to learn more.
Team Paper will be a 20-25 page paper on one of the AICPA’s top technologies in 2011.
Exams 1 and 2 will covering the book and readings will be given. Questions will be objective
and short answer.
Late Assignments. Assignments are due by noon on the Monday they are due. There is a
30% penalty on all late assignments. Assignments are ‘late’ if turned in on the due date after
12:00 noon up until noon the following Friday. After that, they will not be accepted.
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Academic Honesty Policy. I take academic honesty very seriously. The WCU Graduate
Catalog states: “Western Carolina University, as a community of scholarship, is also a
community of honor. Faculty, staff, administrators, and students work together to achieve
the highest standards of honesty and integrity. Academic dishonesty is a serious offense at
WCU because it threatens the quality of scholarship and defrauds those who depend on
knowledge and integrity. Academic dishonesty includes:
A. Cheating— intentionally using or attempting to use unauthorized materials, information,
or study aids in any academic exercise.
B. Fabrication—intentional falsification or invention of information or citation in an
academic exercise.
C. Plagiarism—intentionally or knowingly representing the words or ideas of some- one else
as one’s own in an academic exercise.
D. Facilitation of academic dishonesty—intentionally or knowingly helping or attempting to
help someone else to commit an act of academic dishonesty, such as knowingly allowing
another to copy information during an examination or other academic exercise.”
Cite: http://www.wcu.edu/UnivCatalog/GCatalog/acrg/index.htm
If you have any questions about what constitutes plagiarism or any other form of academic
dishonestly, please ask me before you inadvertently create problems for yourself (and me!)
Getting Started: This class is very ‘do-able’. The key is to keep up, or better yet, get ahead.
When that unexpected crises at work or problem at home crops up, you’ll be glad you did.
That said, let’s get started!
#1 Introduce yourself in the appropriate link on the Blackboard homepage. Be sure to
tell your name, please tell where you work or if you are a full-time student, and whatever
else you would like to share.
#2. Print the syllabus and get started by reading Chapter 1 and beginning the Excel
assignment. Email me if you have any questions regarding the syllabus, the course, the
Blackboard site, the assignments, or anything else on your mind.
#3. Gather the software now. Don’t wait to discover problems the day it’s needed.
(1) Download Microsoft Office 10 (includes Excel and Access) free from WCU here:
http://www.wcu.edu/10608.asp. You may also use 2007, though there may be
variations from the instructions. This software is available in all WCU and UNCA labs.
(2) PC users - borrow an IDEA audit software CD from the WCU Office at UNCA,
install it on your home computer, and return the CD. If you have a MAC, or for some
other reason cannot install the software on your home computer, you may do the
IDEA assignment in the Karpen 036 lab or Hunter Library at WCU.
(3) PC users may borrow a QuickBooks 2010 CD from the WCU Office at UNCA for
home installation. Mac users may download a free trial version from:
http://quickbooks.intuit.com/product/about_quickbooks/trials.jsp. I believe it’s
only for 30 days, so time your download appropriately. QuickBooks is also installed in
the Karpen 036 lab and on some of the Hunter Library computers at WCU.
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ACCT 625 – Course Schedule – Fall 2011
Readings due this day Homework Due
Date Topic (In Italics – Suggested at Noon on the
chapter questions) following Monday
Introduce yourself
Sat Aug 27 Welcome Welcome to class
Gather software
Chapter 1 & Ch 1 ppt
Sat Sept. 3 AIS and the Accountant Excel 1 through 5
1-2, 1-3, 1-4, 1-7
Chapter 3-Doc. & Systems
Flowcharts (pgs 74-85)
Sat " 10 Business Processes Chapter 7, Ch 7 ppt, Excel 6 through 10
Chapter7–Supplement
7-13, 7-16
Acct Software
Accounting and Enterprise Chapter 9 & Ch 9 ppt
Sat. " 17 Exercise 1: QuickBooks
Software 9-2, 9-8, 9-9
introduction
Acct Software
Computer Crime, Ethics, Chapter 10 & Ch 10 ppt
Sat " 24 Exercise 2: QuickBooks
and Privacy 10-5, 10-11, 10-15
company setup
Chapter 11 & Ch 11 ppt
Sat Oct. 1 Internal Control Systems 11-3, 11-15, 11-17
Do the Review Test
Turn in QB hardcopy
Groups assigned for group
Sat " 8 EXAM I: ch 1, 7, 9, 10, 11 Choose topic and
project
delegate work now
No class – Fall Break
Sat " 15
October 13-18
Chapter 12,
Acct Software
Chapter12–Supplement
Sat " 22 Computer Controls Exercise 3: QuickBooks
& Ch 12 ppt
transactions
12-1, 12-9, 12-16, 12-17
Database Reading & ppt
(You may refer to chapters Access 1 & 2
Sat " 29 Database
4-6 for more information
on databases, if desired).
AIS Development and Chapter 13 & Ch 13 ppt
Sat Nov 5 Access 3 & 4
Implementation 13-1, 13-9, 13-12
Information Technology Chapter 14 & Ch 14 ppt,
Sat " 12 IDEA 1 & 2
(IT) Audit 14-8, 14-9
Chapter 15 & Ch 15 ppt
Sat " 19 Accounting on the Internet Group Paper Due
15-1, 15-6, 15-7
Sat " 26 No class – Thanksgiving Do the Review Test
Sat Dec. 3 EXAM II: ch 12, 13, 14, 15, database reading
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