MANAGERIAL ACCOUNTING 3110-001002SPRING 1997Dr by hvg98489

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									                                  Accounting Information Systems 4310
                                               Fall 2009
                                           Dr. Gary G. Berg
                                         108 Sam Wilson Hall
                                               439-5336
                                     E-mail: BERGG@MAIL.ETSU.EDU
East Tennessee State University
                                    Homepage: Http://BERGG.ETSU.EDU
Time: 2:15-3:35, TR
Room: Wilson 228

Note:
        This is a tentative syllabus and subject to revision as deemed necessary by the
        instructor (exam dates included). Some item may be added, and some items may be
        deleted. These revisions, if necessary, will be announced in class and/or posted on my
        web site. Absent students bear the responsibility for determining if revisions have been
        made and are responsible for incorporating these revisions in the class material.

Prerequisite:
      1. Acct 3020 & 3110; CSCI 1100; MGMT 3220
      2. Grade of C or better in each accounting course
      3. junior/senior standing (55 credit hours),
      4. If you meet all of the requirements, you need to apply for admission to the
          accountancy major.

Required Text:

        1. Romney , Steinbart, Accounting Information Systems:11th edition
        2. Access to the Access database application (version 2000 or later). It is available on
           computers in Campus Labs.
        3. Additional handouts that I will post during the term

STUDENT RESPONSIBILITIES:

        You are preparing for a career as an accounting professional. You need to develop, now, the
        habits that will benefit you in your future career as an accounting professional. These habits
        include:
        1. Taking responsibility for your learning.
                 a. Come to class prepared (do assigned readings and exercises prior to class).
                 b. Turn assignments in on time (late assignments will not be accepted).
                 c. Ask questions if you do not understand
                 d. The only way to learn accounting is to keep up with the assignments; the only way to
                     keep up is to attend class. Do NOT get behind; "cramming" does not work in
                     accounting.
        2. Taking responsibility for your professional development.
                 a. Become involved in professional organizations such as the IMA and Tennessee
                     Society of CPA's
                 b. Become involved in student organizations (BETA ALPHA PS, Delta Sigma Pi).
                 c. Read professional journals and business publications
        3. Conduct yourself in a professional manner.

COURSE GOAL AND OBJECTIVES:

        1.       To increase your understanding of accounting information systems concepts and
                 applications.
        2.       To increase student awareness of factors driving changes taking place in AIS.
        3.       To increase student awareness of database applications as an AIS business tool
                              CLASS SCHEDULE AND ASSIGNMENTS
WEEK     Date       Chapter                           Topic                           Book   Assignments
 1       Sept. 01             Class Intro                                                       TBA
               03      1      AIS Overview                                            R/S

 2      Sept.8-10      2      Overview of Business Processes                          R/S
                       3      Systems Development & Documentation Techniques          R/S

 3       Sept. 15             Access Intro
               17             Access Tables
                       4      Relational databases                                    R/S

 4       Sept. 22             Access Queries
               24

 5       Sept. 29                               EXAM 1 ??
          Oct. -1     15      Database Design using REA Data Model                    R/S

 6         Oct. 6                             EXAM 1 ??
                8     16      Implementing REA Model in a Relational database         R/S

 7        Oct. 13     17      Special Topics in REA Modeling                          R/S
               15

 8     Oct. 19-20                              FALL BREAK
               22     10      Revenue Cycle: Sales & Cash Collections                 R/S

 9        Oct. 27     11      Expenditure Cycle: Purchasing & Cash                    R/S
               29             Disbursements

 10        Nov 3                                EXAM 2 ??
               5      12      Production Cycle???                                     R/S

 11       Nov 10                              EXAM 2 ??
              12      13      HR Management & Payroll Cycle???

 12       Nov 17      14      General Ledger & Reporting ???                          R/S
              19       5      Computer Fraud & abuse??                                R/S
                       6      Control of AIS                                          R/S

 13      Nov. 24       7      Info Systems Controls for Reliability - Part 1 – Info   R/S
                              Security
           26-27              Thanksgiving

 14        Dec 1       8      Info Systems Controls for Reliability - Part 2 –        R/S
               3              Confidentiality, Privacy, Integrity, Availability
                              Access Forms

 15       DEC 8        9      Auditing Computer based Systems????                     R/S
             10               Supplemental topics

 16     DEC. 15                            FINAL 10:30 – 12:30
ADDITIONAL NOTES

    1. Classroom basics
           Attendance: I do not take role. Keep in mind that Students that attend on a
              regular basis and stay on top of work will perform better than those that do not.
           Class Arrival/departure: If you can not arrive to class on time, or if you need
              to leave early, you have an obligation to minimize classroom disruption. Please
              enter and depart class from entrance at the back of the room, and sit in the back of
              the room. This will minimize disruption of the class.
           Cell Phones: Turn them off. If you cell phone rings during class, you will be
              asked to leave. I realize that at times there may be a legitimate reason for needing
              your phone to be on during class time. In such cases, Please let me know prior to
              class.

    2.        Resources Available
               Power point lecture outlines are available on my web site.(I do not use D2L) You
                 can download the sources file if you want to get a printout. For printout purposes,
                 select the slide handout option in PowerPoint of 2, 3 or 6 slides to a page.
               Links to publishers web site will also be available on my web site. Publishers
                 website includes:
                     o Original PowerPoint outlines of all chapters
                     o Online study guide

3        Grading Basis (subject to change)
         Exam #1
         Exam #2                               --->    85%
         Exam 3 Comprehensive Final(?)

         NOTE: Exams are designed to test your understanding of the material, not what you
              have memorized. Not all exam problems will be a mirror image of homework
              problems. In some cases exam problems will be similar to, but not exactly like
              homework problems.


              Database assignments (5-10)
              Case (?)
              Quizzes ( ? )                             15%
              Professional meetings & other. etc

                                        Grade Scale Range
         A        >=93         B+      >=87 <90 C+     >=77 <80          D+      >=67 <70
         A-       >=90 <93     B       >=83 <87 C      >=73 <77          D       >=60 <67
                               B-      >=80 <83 C-     >=70 <73          F       <60


         NOTE:
         You will receive the grade you earn. There is no extra credit in the business
         world and there is no extra credit in this class.
4.   Assignments
     a.   Database and modeling assignments will be assigned during the term. ON several assignments,
          the student will be required to use the database files posted on the class web site. These files must
          be downloaded before opening the file and attempting the assignment. If you open the file while it
          is on the server, all your work will be lost when you exit the program.
     b.   Most assignments will be submitted electronically
                 i. I will use the ETSU electronic drop box for all electronic assignment submissions (email
                    attachment as last resort).
                ii. Instructions for each assignment will contain submission requirements.
               iii. All assignments will have a submission deadline(date and time)
               iv. Failure to follow submission requirements and/or missing submission deadline will result
                    in a grade of 0
                v. Sending the wrong file will result in a grade of 0
               vi. Assignments that arrive late due to mistakes in send to email address will result in grade
                    of 0
     c.   These assignments are not group projects. Students should work independently.
                 i. Copying/plagiarism will result in a grade of 0 for all parties involved.
     d.   Make sure file is Virus free. Any file received with a virus will receive a grade of 0.
     e.   File attachment size may be a problem if you use a free email service such as Yahoo or Hotmail.
          (1 to 1.5 mb limit) and have to send solution in as an email attachement.
                 i. Solution is to create a zip file which should compress you database file to an acceptable
                    size for the free email programs.
                ii. Windows XP and Vista have a basic file compression program that you can use to create
                    zip file. If you do not know how to use it, let me know.
     f.   Solutions that require hard copy to be turned in are due at beginning of class.
     g.   Late assignments will not be accepted


5.   Cases: Several cases requiring a write-up may be given during the semester. These cases will be
     graded on both the quality of the analysis and the quality of the write-up.
               i. Case write-ups must be typed.
              ii. Hand written write-ups will not be accepted and will receive grade of 0
6.   There will be NO individual make-up exam. In the event of an excused absence from an exam, the
     grade achieved on the comprehensive final will be substituted. Unexcused absences will receive an
     exam grade of zero.
7.   Academic misconduct will not be tolerated. Any incident of academic misconduct will be dealt with in
     accordance with Departmental, College, and University Regulations.
8.   Important dates to remember:
     a.   Last day to drop a class   Monday             Oct. 26
     b.   Last day to withdraw       Wednesday          Dec. 9

								
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