|
[Texts & materials]
~
[Course Objectives Specific
to BUSA 203]
[Assignment Schedule] ~
[Summary of Graded Assignments]
Catalog description: Study of the flow of information through an enterprise, the
sources and nature of documents, and
the controls necessary to insure the accuracy and reliability of information.
Prerequisites: CSCE 120, BUSA 302. (4)
What this course is about:
As is the case with many professions, there are numerous
stereotypes of accountants. Consider the following: "My experience with the accountant is that for him
everything has equal importance. He is like the Lord in the Bible, where
it is written that 'a thousand years are in His sight as yesterday' when
it is past--except that it is just the other way around with the
accountant: 10 cents in the balance sheet is just as important as a
million dollars. The main thing for him is that every figure should be
correct." [attributed to a "prominent financial analyst"].
Or, perhaps you prefer this image:
"The typical auditor is a man past middle age, spare, wrinkled,
intelligent, cold, passive, non-committal, with eyes like a codfish,
polite in contact, but at the same time unresponsive, cold; calm and
damnably composed as a concrete post or a plaster-of-Paris cast; a human
petrification with a heart of feldspar and without charm of the friendly
germ, minus bowels, passion, or a sense of humor. Happily, they never
reproduce and all of them finally go to Hell." [attributed to Elbert
Hubbard; cited in Charles T. Horngren's Cost Accounting: A Managerial
Emphasis, 4th edition, Prentice-Hall, 1977, p. 175.]
Students occasionally come into this class with other, less
cynical stereotypes or assumptions about the role of the accountant, and by
extrapolation, the content of the course. Some assume that accounting is
somehow separate and unrelated to other aspects of a business. Perhaps the image
of Bob Cratchit in Dickens' Christmas Carol, bending over his ledgers
with quill in hand, conveys an impression of detachment from the real world of
business operations.
Bob Cratchit's narrow focus on bookkeeping may have been
typical for accountants in mid 19th century London. However, the development
of modern accounting information systems requires an understanding of just about
every aspect of a business. One of the purposes of accounting procedures
and records is
to track the sale, acquisition and consumption of economic resources by
the organization. Accounting information systems, which are the
integrated
frameworks within organizations which are used to convert economic data into
financial information for use by managers and external constituencies. The accounting
information system (AIS) is a significant component in the larger management
information system (MIS) in an organization. Therefore, accounting affects just about every functional area within an
organization somewhere along the line. Even
if we are only concerned with a cost center in a manufacturing firm, at
some point, somehow, usage of resources has to be valued, documented, and
recorded.
Return to top of page
Course objectives
Accounting information systems is a professional level course and is a
requirement in the accounting concentration.
My single overriding
objective in teaching this course is to have each of you achieve a level of competence and confidence in the development and use of accounting
information systems in a practical, professional setting. The course is heavily conceptual, and is predicated on the assumption that students learn the most when they assume a
significant degree of responsibility for their own learning.
After completing this course, you should be able to do the
following:
- understand the processes (including transaction flows and documents) used to carry out sales, purchasing, production and other organizational functions
- effectively use common systems documentation techniques, such as systems flowcharts and data flow diagrams
to document business processes
- understand internal controls (in manual and electronic settings) and apply your knowledge of internal control process in a practical situations to identify an internal control system's
strengths and weaknesses
- develop skills in database design
- understand general ledger, financial reporting, and management reporting systems
and related issues, including XBRL
Return to top of page
Texts and materials
Required text: Accounting
Information Systems, 6th edition, by James A. Hall,
South-Western Cengage Learning;
ISBN-978-0-324-56089-3
A
note regarding the text: I am well
aware of student attempts to save money by buying old editions, “international”
editions, etc. In a word, DON”T. You risk sacrificing consistency of content and
assignment materials for the sake of a few dollars. Those who pursue this course
of action do so at their own risk. I will NOT take responsibility for
reconciling the differences between the required text and whatever other
edition[s] you may have.
Also be sure to get the edition specified; Websites
and other vendors may be eager to unload outdated editions on unwary students
looking for a "bargain." Caveat emptor!
Required Harvard Business School Cases [available on line at no charge; I
will give you the URL when I have it]:
- Westchester Distributing
- iPremier [A] Denial of Service Attack [Graphic Novel
Version]
- Web and IT Hosting Facilities
- Selecting a Hosting Provider
Downloads and handouts: A
number of items will be available via hyperlinks in the assignments
page. I will also have some hard copy handouts for specific materials
Microsoft Visio: PLU has secured an
agreement to participate in the MSDN Academic Alliance. This
entitles you to free use of certain Microsoft software--including
Visio [but NOT other MS Office products like Excel and Word], provided you are a
declared business major within the 2009-2010 academic year.
Go to
http://msdn08.e-academy.com/elms/Storefront/Home.aspx?campus=plu_busin. You will need to have Visio
no later than September 15th.
A word of caution regarding computer
preferences. It is possible to run
Vision on Mac computers. However, with all due respect to Mac users, I am
not conversant with the problems and issues associated with running MS Office
software on the Mac. If you elect to use a Mac for work in this class, you do
so at your own risk.
Memory
stick: If you do not own a memory stick, jump drive, pen drive or
similar device, get one--the bigger the capacity the better [you'll use
the extra capacity eventually, if not in this class]; at a minimum I suggest a 1.0
gig model. USB 2.0 compatibility is standard. All of our work this semester will require use a
variety of software, and it will be essential to have easy access to
your work in class, at home, and wherever else you work on a computer. I
also recommend that you put your name on your memory stick with a
self-adhesive label. I strongly recommend that you bring your memory
stick to class daily, simply to ensure that you have it when you need
it. I also recommend that you back up your memory stick to your hard
drive or other media daily. Memory sticks do fail, and they can get
lost.
Return to top of page
School of Business Digital Portfolio: All BBA graduates are required to
have a digital portfolio, demonstrating competence in specific areas.
Specifically, BBA graduates will:
1. be prepared to make ethical decisions
2. be competent in the disciplinary foundations of business,
3. understand global and multicultural perspectives,
4. have critical thinking and quantitative skills,
5. be effective written and oral communicators,
6. have team and interpersonal competence, and
7. competently use contemporary technologies.
All of the assignments in BUSA 320 are
potential portfolio material.
Assignment schedule
Definitions of items in the assignment
list below:
Preparation for today's class = These are things you need to DO
before class; all assignments are in the Hall text unless otherwise
indicated.
Agenda for today = What I plan to do during class on a given day
Assignment due today = These are things to HAND IN for grading; if it
does not say "Assignment due," there is nothing to hand in.
Translation: There is always
something to
DO, but there is not necessarily anything
DUE.
PLEASE pay attention to the instructions regarding hardcopy vs.
emailed files.
|
Date |
Day |
Session
No. |
Readings, problems, cases and other assignment
[all assignments are in the Hall text unless otherwise noted] |
|
09/08 |
T |
n/a |
No class today; 0955
classes are cancelled for Opening Convocation |
|
09/10 |
R |
1 |
Agenda for
today: Course orientation,
administrative matters,
expectations; establishing the context and content of accounting information systems:
business processes, record keeping, and internal control in a small
business. Submit
signed class
contract. Today's class will meet for the full time [i.e., until
11:40] to try to regain some of the time lost on Tuesday. We will
normally adjourn around 11:15. The one substantive exception will be
November 5th, when we will use the entire period until 11:40 for student
presentations on XBRL. |
|
09/15 |
T |
2 |
Preparation for today's class: get the book, review the syllabus,
download and install Visio** on your computer. Read ch. 1; work Problems
1-5, 1-9, 1-11, 1-12
Agenda for today: introduce business processes, transaction
cycles, and documentation techniques
**Visio is a sophisticated software package which enables professionals
to create a wide variety of diagrams for numerous business and
engineering applications. Download the software at
http://msdn08.e-academy.com/elms/Storefront/Home.aspx?campus=plu_busin.
Note carefully the
conditions in the agreement associated with this service. Those who violate the terms of the
agreement will be subject to whatever penalties are levied by PLU and/or
Microsoft. While I have no legal standing in the matter, I consider this
to be an extremely valuable opportunity for our students and I will have
absolutely ZERO sympathy for any student who by his/her actions
jeopardizes the availability of this opportunity for future students. |
|
09/17 |
R |
3 |
Prepare
for today's class: read ch. 2 [skip the appendix]; work problem 2-2,
2-7, 2-8, 2-9
Agenda for today: continue discussion of business processes;
Introduce Visio software; work on problem 2-12 as demo; we will use the
time from 11:15 - 11:40 as an open lab
to help you get you up to speed on Visio.
I encourage you to stay and take advantage of this opportunity. |
|
09/22 |
T |
4 |
Preparation for
today's class: finish your work on problem 2-12 if you did not
finish it in class on the 17th. Work problem 2-14.
A caution
is in order here: As we work problems like 2-13 and 2-14, it will be
REALLY TEMPTING to read the problems, yawn, and decide to "let Professor
Myers show us how to do it in class." Bad move. I
will show you how to do it, but, like so many other things in life, systems documentation is a skill that
is best learned through practice and experience, trial and
error. You won't get it
perfect the first time, but no one else does either. We will be
using these techniques throughout the semester, so NOW is the time to
get some of that practice and experience.
When we begin discussion of this material,
students often ask: This is a lot of work. Why are we doing this? What
difference does this make? How would I ever use this stuff? Answer:
Irrespective of your eventual career path, you will probably spend a
significant amount of your time analyzing [1] how things in your
organization are done under existing processes or procedures, and [2] how the organization can be more effective, more
efficient, or more responsive to customers. A diagram often highlights
weaknesses or problems that simply don't show up in a written text--and
often, there is no written text. You may be able to find out how
processes work only by interviewing the people who do the job, and then
you may find out that what they do is at variance with "official"
expectations, whether those expectations are actually documented or not. If it helps
to do so, think about the difference between written driving directions
[turn left at the big rock, go 2.7 miles, get on the freeway southbound,
then take exit 43 and watch for the signs for Mosquito Junction...] and a highway map.
Agenda for today: continue review of systems documentation |
|
09/24 |
R |
5 |
Preparation
for today's class: read ch 3; work problems 3-3, 3-8; case 3
[Whodunit?]
Agenda for today: discuss internal controls and fraud |
|
09/29 |
T |
6 |
Assignment due today:
Take home quiz:
Westchester Distributing case.
Agenda for today: discussion of Westchester Distributing case |
|
10/01 |
R |
7 |
Prepare for today's
class: read ch. 4 [revenue cycle]; work problems 4-3, 4-4, 4-6,
Internal Control Case 4-1, Walker Books, Inc.
Agenda for today: introduce the revenue cycle |
|
10/06 |
T |
8 |
Prepare for today's
class: read ch. 5; work problem 5-4, 5-5, 5-6,
Internal Control Case 5-1, Walker Books, Inc.
Agenda for today:
expenditure cycle, part 1. |
|
10/08 |
R |
9 |
Prepare for today's
class: read ch. 6; work problem 6-3, 6-7, 6-10, Internal Control Case
6-1, Walker Books, Inc.
Agenda for today:
expenditure cycle, part 2.
Distribute requirements for 10/15 take home exam
TODAY |
|
10/13 |
T |
10 |
Catch up day on
transaction cycles; assignment and agenda TBA |
|
10/15 |
R |
11 |
Assignment due today:
Take home exam [Orbits comprehensive case, p. 324-327] on transaction
cycles, controls and systems documentation; hard copy only. Class
will not meet; all papers due no later than noon, PDT. |
|
10/20 |
T |
12 |
Preparation for today's class: read ch. 8;
work problems 8-2, 8-3, 8-4, 8-6
Agenda for today: Financial reporting, coding schemes,
organization structure and span of control |
|
10/22 |
R |
13 |
Prepare for
today's class: Read ch. 12; work discussion question 11, problems
12-1 and 12-8 [Gresko Toys]; hint for problem 12-1: the key to the
cipher is a digit between 0 and 5. To decipher the number [given as 48],
subtract your digit and then divide the result by the digit.
Agenda for today: electronic commerce and related controls |
|
10/27 |
T |
14 |
Prepare for today's
class: see special page on XBRL
assignments
Agenda for today: introduction to XBRL |
|
10/29 |
R |
N/A |
No class today. I will be attending the annual meeting of the North
American Case Research Association in Santa Cruz, CA. Work on your
XBRL projects; your team should plan to meet with me during class on
11/03. |
|
11/03 |
T |
15 |
Class time will be used for team consultations with me regarding your
XBRL research projects. Please be prepared with questions. |
|
11/05 |
R |
16 |
XBRL team presentations. Class will meet for
the entire period. Please plan accordingly. |
|
11/10 |
T |
17 |
Assignment due today: XBRL technical assignments #1 and #2 due at
the start of class. See submission instructions at
XBRL
Assignments
Agenda for today's class: introduce Web hosting and related
matters. |
|
11/12 |
R |
18 |
Prepare for today's
class: iPremier [A] Denial of Service Attack Case; see
separate page for assignment details
Agenda for today: discussion of iPremier case |
|
11/17 |
T |
19 |
Prepare
for today's class: Web and IT Hosting decisions; see
separate page for assignment
details
Agenda for today: Discussion of Web Hosting decision exercise |
|
11/19 |
R |
20 |
Prepare for today's
class: read ch. 9, including the appendix;
read hardcopy handout**
Session
A-3: Introduction to Entity-Relationship [E/R] Modeling;
work problems 9-3, 9-10,
9-17
Note:
One of the tricky aspects of
this material is the whole matter of what are called cardinalities.
Cardinality is the degree of association between two entities. Prof.
Guido Geerts of the University of Delaware has developed a Website
called Stevie [Stevie is a cartoon character dog] which enables you to
work through a series of progressively more difficult cardinality
analyses]. Go to
http://www.aisvillage.com/stevie/
and work through the exercises after you have read the chapter. When you get to the Stevie site, you will see a login screen.
The username is "intro" and the password is "public' [no quotes in
either one, and all lowercase]. After you have worked through the
various exercises here, log out and then log in again, this time using "basicpatterns"
as the username; password is still "public." This will give you another
set of exercises which will sharpen your skills at dealing with
cardinalities.
**In conjunction with our work on E-R and
REA modeling, I will distribute some handouts [yes, these have to be
hardcopy documents] which we are able to use, courtesy of Prof. Bill
McCarthy of Michigan State University. In June 2006 I was privileged to
be part of a week long seminar conducted by Prof. McCarthy, and he has
graciously agreed to let those of us who participated in the seminar use
his materials, provided they are distributed solely for use by students
in our classes. Under no circumstances are these documents to be
reproduced or otherwise distributed, either in hard copy or digital
form. Please honor Professor McCarthy's proprietary interest in these
materials.
Agenda for today: Introduction to database topics |
|
11/24 |
T |
21 |
Prepare for today's
class: read ch. 10; work problems
10-1 and 10-8
Agenda for today: continue discussion of cardinalities and REA modeling |
|
11/26 |
R |
TG |
Thanksgiving
Break--no class. Travel safely and enjoy the holiday |
|
12/01 |
T |
22 |
Prepare for today's
class: Review ch. 10 as needed; work problem 10-10
Agenda for today: continue REA modeling, including integration of
cycles [handout TBA] |
|
12/03 |
R |
23 |
Assignment due today:
REA Modeling; details TBA
Agenda for today: conclude discussion of REA modeling |
|
12/08 |
T |
24 |
Catch up day; assignment TBA |
|
12/10 |
R |
25 |
Agenda for today: course wrap-up |
|
Thursday, 12/17; 10:00 |
Take home final case:
Systems analysis and REA
modeling assignment due no later than noon, PST today. Details about the
final will be announced no later than the class after Thanksgiving. The
general format will be a case requiring preparation of systems diagrams
and ER or REA models. Individual work will be required. Hardcopy
submission due no later than noon today. |
Return to top of page
Summary of
graded assignments
| Item |
Date |
Approximate % of final grade |
Notes and comments |
| Take
home quiz on controls [Westchester Distributing] |
9/29 |
5.0% |
Individual submission; hard copy only |
| Take
home exam on systems diagrams and controls |
10/15 |
22.5% |
Individual submission; hard copy only |
| XBRL
presentations |
11/5 |
15.0% |
Groups; numbers specified in
assignment details |
| XBRL
technical assignments |
11/10 |
10.0% |
Groups of two; see details in
separate page |
| Web
hosting criteria analysis |
11/17 |
5.0% |
Groups of two; hard copy only |
| Final
exam [REA modeling; systems design] |
12/17 |
22.5% |
Individual submission; hard copy only |
| Subtotal for assignments |
|
80.0% |
|
| Participation |
Daily |
20.0% |
|
| Total |
|
100.0% |
|
Mapping of learning objectives and assignments
| Assignment |
Objectives |
|
Understand business processes |
Use systems documentation |
Evaluate control systems |
Database design |
XBRL |
Ethical decision making |
Critical thinking |
Written communication |
Oral communication |
Teamwork |
Use of technology |
| Westchester |
|
|
X |
|
|
X |
X |
X |
|
|
|
| Exam on diagrams |
X |
X |
X |
|
|
|
X |
|
|
|
X |
| XBRL presentation |
|
|
|
|
X |
|
X |
|
X |
X |
X |
| XBRL technical |
|
|
|
|
X |
|
X |
|
|
X |
X |
| Web hosting |
|
|
X |
|
|
|
X |
X |
|
X |
|
| Database design |
X |
X |
|
X |
|
|
X |
|
|
|
X |
Return to top of page
|
