California State University, Sacramento
AIS 141: ACCOUNTING INFORMATION SYSTEMS DEVELOPMENT
Instructor: Dr. Yan Xiong (Dr. X)
Office: TAH-2082
Office Phone: 278-7143
E-mail:
WebCT address: http://online.csus.edu (See below for details on the SacCT System)
Office Hours: Tuesdays and Thursdays 12:00-1:30 pm and by appointment
READING MATERIAL
(RS) Romney and Steinbart, Accounting Information Systems, 12th edition.
LEARNING OBJECTIVES
It will be the major objective of this course to acquaint you with the common body of knowledge of accounting information systems. This is important because as an accountant, you must be an intelligent user of information systems as well as being capable of assisting information system professionals in the design and implementation of systems. Therefore, to accomplish this end, the course will be an attempt to:
a. How accounting information can be used for management planning and decision- making.
b. Be familiar with how a manual accounting system works
c. How to develop Accounting databases.
c. Documentation of business processes.
d. Basic principles of internal control in an AIS environment.
e. How to ensure that appropriate controls and adequate audit modules are included.
f. How to develop new accounting information systems.
g. Familiarity with AIS development alternatives and how to choose among those alternatives.
COURSE REQUIREMENTS
1. This is an online class. Everything will be conducted through SacCT. All the lecture notes are posted on SacCT in the COURSE CONTENT-Course Modules section. The lectures are organized by topics not in the order of the textbook chapters. Each folder is one topic which may include materials from several chapters. Some of the lectures notes are accompanied by recorded audio lectures. It is your responsibility to review the required materials for each quiz/assignment and each exam. The Critical Thinking and Assess assignments will be posted in the assignments tab. The quizzes and the exams will be posted in the Assessments tab.
2. In SacCT, you use the sections of course content, Assessments, Assignments, Discussions, Mail, and my grades for this course.
3. The Course Content section contains the syllabus, the PowerPoint lecture note, and recorded audio sessions.
4 The Assessments section contains the quizzes and the three exams.
5 The Assignments section contains detailed information on the Critical Thinking Assignment and two Access Assignments . Submit your assignments through SacCT. Submission in any other ways will not be graded.
6 The Discussions -Announcements section contains information posted by the instructor to the entire class. You should check the discussions board for announcements before each class. I also created a student discussion board where you may post questions to your peers. Please note that the instructor will not frequently check the discussions board for students' postings. If you need the instructor’s immediate response, you need to send emails at the instructor’s regular email address listed above.
7 The Mail section allows you to send emails to other users. You can access all user names in the email section. Please note that the instructor will not frequently check this mailbox. If you need the instructor’s immediate response, you need to send emails to the regular email address listed above.
8 The My Grades section contains your scores for graded components.
COURSE CRITERIA
Chapter Quizzes (5 quizzes) / 50Two Critical Thinking (CT) and two Access Assignments @ 25 point each / 100
Examination (3 Exams @ 100Points Each) / 300
Total / 450
GRADING CRITERIA
GRADE / % / GRADE / %A / 92 / C+ / 75
A- / 89 / C / 72
B+ / 85 / C- / 69
B / 82 / D+ / 65
B- / 79 / D / 60
QUIZZES
There are five quizzes during the semester. Each quiz will be open for 7 days. Be sure that you take the quizzes before they are closed. You will be taking those quizzes using the Respondus LockDown Browser. I have posted a file on how to download and use Respondus LockDown Brower on SacCT. Email me if you have trouble using the browser. Each quiz contains 10 multiple choice questions from one or two chapters (see the tentative schedule below for the corresponding chapter(s) for each quiz). Be sure to finish your reading on the chapter before taking the quiz. You are only allowed 25 minutes and one attempt for each quiz. Quiz questions are randomly selected from the test bank, so each one of you may have different questions for the quiz. Each quiz is worth 10 points. Some of the quizzes questions will show up on the exams so those quizzes are good study materials for the exams.
CRITICAL THINKING ASSIGNMENTS
1. Assignments
# / Topic / Points1 / Flowchart/ DFD / 25
2 / REA / 25
2. Specifications
a. The assignments are to be done using a computer. I WILL NOT ACCEPT HANDWRITTEN ASSIGNMENTS, UNLESS YOU HAVE PRIOR PERMISSION TO DO THEM MANUALLY.
b. Cover sheet with: Name(s); Assignment Name (e.g. Flowchart/DFD); Class ('AIS 141"); Section #. Submit all assignments through SacCT. NO late assignments will be accepted.
c. I expect and encourage you to work together. Most of your future work will involve cooperative and collaborative efforts, and an important part of your education is to learn to work easily and productively with others. Maximum four students are allowed for each group.
d. I will require you to find and use software with which you may not yet be trained. For example, you must use the computer to prepare flowcharts and data flow diagrams. You may use software such as Microsoft Word, Excel, PowerPoint, or SmartDraw, or Microsoft Visio to complete those assignments.
ACCESS ASSIGNMENTS
The primary objective of the Access assignments is to teach you how to create accounting databases using Microsoft Access. There are two access assignments. Each student will complete his/her own assignments. Detailed information on these assignments will be provided later per the tentative schedule.
EXAMINATIONS
You will take the three exams online using Respondus LockDown Browser. Each of the examinations have fifty multiple choice questions and last seventy-five minutes. The test questions will be randomly selected from the test bank and revised.
STUDENTS WITH DISABILITIES
If you are a student with a documented disability and registered with the Disability Resource Center, please contact me immediately to facilitate arranging academic accommodations.
ACADEMIC INTEGRITY
Academic integrity is strictly disciplined within the guidelines of the STUDENT CODE OF CONDUCT.Any violations in this area will be punished to the fullest extent.
AIS 141 Accounting Information System Development
TENTATIVE COURSE OUTLINE
DATE / TOPIC / Reading Assignments(RS-Textbook) / Assignments/Quizzes
(To be announced)
Week 1 / System Documentation
(Flowchart) / Syllabus
RS 3
Week 2 / System Documentation (Flowchart/ DFD ) / Critical Thinking Assignment 1 / CT 1 Assignment
Due February 17th by Midnight
Week 3 / Internal Controls / RS 7 and 8, 9, 10
Quiz 1(ch 7 and 8) / Quiz 1 available from (2/11-2/17 Midnight)
Week 4 / Internal Controls / Quiz 2 (ch 9 and 10) / Quiz 2 available from (2/18-2/24 Midnight)
Week 5 / Exam 1
Relational Database / RS 4 / Exam 1 available three testing windows (6am-8am, 12pm-2pm, 6pm-8pm on March 1st)
Week 6 / Relational Database
Data Modeling/REA / RS 17 , 18
Week 7 / Data Modeling/REA / Critical Thinking
Assignment 2 / CT 2 Assignment
Due March 20th by Midnight
Week 8 / Data Modeling/REA
Exam 2 / Exam 2 available three testing windows (6am-8am, 12pm-2pm, 6pm-8pm on 3/22)
Week 9 / Spring Break / No Class
Week 10 / Access Assignments / Access 1 Due 4/5 by Midnight
Week 11 / IS Auditing / RS 11
Quiz 3 (ch11) / Access 2 Due 4/14 by Midnight
Week 12 / Revenue Cycle / RS 12
Quiz 4 (ch12) / Quiz 3 available from (4/15-4/21 Midnight)
Week 13 / Expenditure Cycle / RS 13
Quiz 5 (ch13) / Quiz 4 available from (4/22-4/28 Midnight)
Week 14 / System Development / RS 20 / Quiz 5 available from (4/29-5/5 Midnight)
Week 15 / System Alternative and Implementation / RS 21, 22
Week 16 / Third Exam / Exam 3 available three testing windows (6am-8am, 12pm-2pm, 6pm-8pm on 5/17)
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