California State University, East Bay Dr. Doris Duncan, CCP, CDP, CSP, CDE

College of Business and Economics ACCT 3170-01 Accounting Information Systems I

Winter, 2010

COURSE SYLLABUS

COURSE DESCRIPTION: ACCOUNTING INFORMATION SYSTEMS I

The roles and responsibilities of business information systems within the IT function. Concepts covered: hardware, software, operating systems, database management systems, systems operation, disaster recovery, business continuity, electronic commerce and information systems controls. Prerequisite: satisfying PC proficiency.

COURSE OBJECTIVES: Upon completion of this course you should be able to:

1. Describe the nature of business and accounting processes in organizations including the revenue cycle, expenditure cycle, production cycle, human resources management/payroll cycle and the general ledger and reporting system.

2. Understand the flow of financial data and information in a business enterprise.

3. Describe types of business processes, information capture and categories of information systems controls as well as the audit of computer-based information systems.

4. Describe computer, network and information security.

5. Use systems documentation techniques such as flowcharts and data flow diagrams to describe the documents and procedures used in the information system.

6. Solve business and accounting problems using applications software such as Excel, QuickBooks and graphical tools.

OFFICE AND HOURS:

Office: Valley Business Technology Center VBT 355, Phone: (510) 885-3364

email:doris.duncan@csueastbay.edu (include course, section, topic in subject line)

Web page: http://cbe.csueastbay.edu/~dduncan

Office hours: Tuesday and Thursday 2:30 – 3:30 p.m. and by appointment.

REQUIRED MATERIALS:

Romney, Marshall B, and Paul John Steinbart, Accounting Information Systems, 11^th edition, Pearson-Prentice Hall, 2009, ISBN-13-978-0-13-601518-5.

website: http://wps.prenhall.com/bp_romney_ais_11/

USB memory stick, minimum 80 MB density, properly labeled

2 Scantron sheets, green, 4.5 by 11 inches, available in CSUEB bookstore.

Check Blackboard frequently for additional class materials, updates and announcements. Additionally, you may get assistance with equipment problems from assistants in the computing labs.

OPTIONAL MATERIALS:

A reference book about Microsoft Office Professional 2007 and Windows XP would be helpful.

COURSE PROCESS:

The tentative course schedule attached shows the order of topics, readings and homework assignments. Before each class meeting study the reading assignments, prepare any written assignments and be prepared to discuss questions and exercises in the text. Class discussions will emphasize some parts of the textbook material and elaborate on others. You are expected to be on time for all class meetings. It is disruptive when students arrive late or leave early. If you must miss class, it is your responsibility to get any notes or announcements from another classmate. Out of consideration for your classmates, during class be sure electronic devices such as cell phones, pagers are turned off. You also should be prepared to spend at least four (sometimes more) hours per week working on a computer either in the lab or elsewhere.

GRADING:

Individual course grade will be determined by the number of points that you accumulate, taking into account both their absolute and relative values to other scores in the class. Points will be based on two exams, homework assignments, in-class participation and possibly quizzes. These course components will be weighted as follows:

Midterm 40 points

Final Exam 40 points

Homework assignments and participation 20 points

Total possible points 100 points

EXAM POLICY:

Exams will cover text readings, homework assignments, and class discussions. They will be closed book, closed notes, closed electronics and closed neighbor. Questions will be mostly multiple choice but sometimes include true/false, matching, short answer, problems and essays. No make-ups will be allowed. You must take the final exam to successfully complete the course.

HOMEWORK POLICY:

There will be several homework assignments which will help to demonstrate your understanding of the subjects covered. Assignments are due on the date indicated on the course schedule at the beginning of class (or when called for). It is your responsibility to see that your assignments are turned in during class on the date due, even if you are unable to attend that day. You may turn assignments in early, but late homework will not be graded.

Homework submitted should follow these guidelines:

1) Work on 8 1/2 by 11 inch paper and submit hardcopy only

2) Submit original work only; no photocopies.

3) Remove any tear strips from computer output.

4) Staple pages together in upper left corner before class.

5) Do not fold the paper and do not use folders of any kind.

6) The first page must be a cover page with the following in the upper left hand corner:

a. Your name: last name, first name

b. ACCT 3170 Section XX

c. Date the problem is due

d. Date problem was turned in

e. Problem numbers & description being submitted

7) All text must be word-processed. Graphics must be computer generated or drawn neatly with the aid of templates and other appropriate tools.

8) Single space all textual material except for double spacing between paragraphs

9) Leave one inch margin all around.

10) For all spreadsheet work, submit output of all cell formulas you create.

11) Turn in sections of each assignment in the same order as they are listed in the description.

12) Show empathy for your reader.

Homework assignments are worth 16 points total. Each of four homework assignments is worth 4 points. If all your homework is complete, prepared using a computer and submitted on time, then you will earn the entire 16 points. However, if homework is done sloppily or incomplete, then the grade will be reduced by the appropriate amount. (Class participation is worth 4 points.)

You should do your own work. If it appears that several students have collaborated extensively on a homework assignment, all will share the grade. For example, a problem worth 4 points split four ways would be 1 point each. The instructor's judgment will rule in these cases. If you want to minimize the risk that your work may appear as part of a collaboration, be sure your submissions are unique. It is important to insert your name and netID in the document.

Homework problems will be discussed in class, using computer projection equipment and/or the board. During this discussion period, you are encouraged to make any notations, corrections, comments, computations, etc., on your homework assignments in a contrasting color other than red. After discussion of the homework, your assignments will be collected for grading. The graded homework and appropriate comments will be returned during a later class meeting.

When you get your homework assignments back, they will serve as excellent vehicles for review. You will have what you thought was the correct solution and your own in-class notation which will serve to show where your initial thinking may have been in error. You will also have any comments made during grading of the problems. In sum, the homework policy is designed to provide an excellent learning tool and means of review.

EMERGENCY INFORMATION: California State University, East Bay is committed to being a safe and caring community. Your appropriate response in the event of an emergency can help save lives. Information on what to do in an emergency situation (earthquake, electrical outage, fire, extreme heat, severe storm, hazardous materials, terrorist attack) may be found at:

http://www.aba.csueastbay.edu/EHS/emergency_mgnt.htm.

Please be familiar with these procedures. Information on this web page is updated regularly. Please review the information on a regular basis.

NOTE: Consult the current California State University, East Bay catalog for specific guidelines governing add/drop, withdrawals, incompletes, academic dishonesty and other administrative policies and procedures. For example, if you have a documented disability and wish to discuss academic accommodations, please contact the professor during the first six days of class or as soon as possible.

CSU EMPLOYEE FURLOUGHS – IMPACT ON CLASSES

This year across this campus and around the CSU system some class days will be cancelled because of furloughs. A furlough is mandatory un-paid time off; faculty and staff on each CSU campus are being “furloughed” an average of two days per month.

These cancelled class days are marked on your class schedule below. It is important to recognize that these days off are NOT holidays. Instead, they are concrete examples of how massive state budget cuts have consequences for you as students and for me as a faculty member.

The CSU has suffered chronic underfunding for at least 10 years. This year the budget cuts are the worst in the history of our university system --$584 million or 20% of our budget.

The CSU administration is attempting to deal with these cuts with huge increases in your student fees (32%), eliminations of your classes, and lay-offs of faculty and other university employees.

In addition to paying higher fees, you will be affected by reduced services and classes. The library will have shorter hours. Many campus support services will be decreased or eliminated. It will be more difficult to get signatures to meet deadlines. Classes you need may have been cut from the class schedule or are full.

If you would like to take action, or simply learn more, I recommend you contact Students for Quality Education, Sherrie Canedo and Courtney Symonds at csueb.sqe@gmail.com.

3170_0102_syl_winter_2010_Created 091230

ACCT 3170-01 Winter, 2010 Hayward Office: VBT 355 (510) 885-3364

Accounting Information Systems I email:doris.duncan@csueastbay.edu

Doris Duncan CCP, CDP, CSP, CDE Office hours: TTh 2:30 -3:30 p.m.

TENTATIVE COURSE OUTLINE

DATE	TOPIC	READING (CHAPTER)	HOMEWORK DUE
JAN 05	COURSE OVERVIEW + ACCT INFO SYSTEMS OVERVIEW	1
JAN 07	ACCT INFO SYSTEMS OVERVIEW	1
JAN 12	OVERVIEW OF BUSINESS PROCESSES	2
JAN 14	SYSTEMS DEVEL & DOC TECHNIQUES	3
JAN 19	RELATIONAL DATABASES	4
JAN 21*	COMPUTER FRAUD AND ABUSE Use lab or your PC to work on HW1.	5
JAN 26	COMPUTER FRAUD AND ABUSE	5	Homework Set 1
JAN 28*	CONTROL AND ACCT INFO SYSTEMS Use lab or your PC to work on HW2.	6
FEB 02	CONTROL AND ACCT INFO SYSTEMS	6
FEB 04*	INFO SYS CONTROL FOR RELIABILITY-1 Use lab or your PC to work on HW3 and study for midterm.	7
FEB 09	INFO SYS CONTROL FOR RELIABILITY-2	8	Homework Set 2
FEB 11	INFO SYS CONTROL FOR RELIABILITY-2 MIDTERM EXAM CH 1-8	8
FEB 16	AUDITING COMPUTER-BASED INFO SYS	9
FEB 18	REVENUE CYCLE: Sales to Cash Collections.	10
FEB 23	EXPENDITURE CYCLE: Purchasing to Cash Disbursements.	11	Homework Set 3
FEB 25	THE PRODUCTION CYCLE	12
MAR 02	HUMAN RES MGMT PAYROLL CYCLE	13	Homework Set 4
MAR 04*	GENERAL LEDGER & REPORTING SYSTEM Use lab or your PC to work on QuickBooks or study for final exam.	14
MAR 09	GENERAL LEDGER & REPORTING SYSTEM	14	Extra credit due
MAR 11	REVIEW	ALL
MAR 18	FINAL EXAM 4:00 – 5:50 p.m. CH 9-14	Review 9-14

*indicates furlough day, work independently