ACCOUNTING INFORMATION SYSTEMS (ACCT 427)
SYLLABUS Spring 2003

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Date                               Assignment
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NOTE:  Q=text discussion questions, E=text exercises, Case=text cases, MSE=assignments from Microsoft Excel book, CE=assignments from Computer Encryptions in Whispering Caves.

"When, if not now? Who, if not you?" (Winston Churchill).

“Look up, and not down:
Look out, and not in;
Look forward, not back;
And lend a hand.”
(from the novel, The Man Without a Country, Edward Everett Hale, chaplain of the U.S. Senate)

Jan 15     Get Acquainted
       17    Quiz #1 over Flowcharting, DFDs, and spreadsheet design.
               Ch1   Intro to AIS. Ch1-Q1,3,5,7,9. Read the appendix in
               Computer Encryptions (pp. 242-247). Also, read the first two chapters by next week.

"We few, we happy few, we band of brothers,
For he to-day that sheds his blood with me
Shall be my brother."
(Shakespeare, Henry V, Act IV, Scene 3)

Jan 22   Quiz #2
              Ch2   Overview of Acct DP  Ch2-Q2,4.
              Ch3   Methods of Acct DP   Ch3-E1,3,5.
Jan 24   Film:  Money Laundering Handout. Web Assignment: 2-page report with 3+ website
             resources regarding money-laundering. Complete spreadsheet assignment MSE#1,2.

"A people that values its privileges above its principles soon loses both" (Dwight D. Eisenhower).

Jan 29   Quiz #3
              Ch4   International        Q4,5,6;E1,2,3; Meet with Website Group.
Jan 31  Film:  Going International
             Web Assignment: 1-page report with 3+ website resources regarding international accounting
             standards. Complete spreadsheet assignment MSE#61,62.

"If we want to produce people who share the values of a democratic culture, they must be taught those values and not be left to acquire them by chance" (Cal Thomas).

Feb   5       Quiz #4
                  Ch5   Hardward/Software    Q1,3,5,7; Web Assignment: 1-page report on 5+ Internet technology
                  terms. Cite your Web sources e.g. whatis.com.
              Group website outline due.
Feb  7     Film:  Embezzlement  CE Assignment: Prepare a 1-page report on Chapters 1-10. What would
               you add or delete?  How would you change the story?
              Complete spreadsheet assignment MSE#6,8.

"Standing in the middle of the road is very dangerous; you get knocked down by the traffic from both sides"  (Margaret Thatcher).

Feb 12     Exam #1, Chapters 1-5, Computer Encryptions Chapters 1-10
Feb 14    Quiz #5
               Ch6   DSS and ES          Spreadsheet assignment MSE#17,18,19.
               Ch7   Communication Sys.   Ch7-E1,2,3; Meet with Website Group.

"It is high time that the ideal of success should be replaced by the ideal of service" (Albert Einstein).

Feb 19   Quiz #6
              Ch8   Data Base            E4,5,6; Spreadsheet Assignment MSE#46.
           Turn in Group Website Files.
Feb 21   In-Class Group Presentations on Business Websites.

"A good name is more desirable than great riches; to be esteemed is better than silver or gold" (Proverbs 22:1).

Feb 26   Introduction to Ethics     Web Assignment: 1-page report on ethics resources on the Web;
              include 3+ websites e.g. ethics hotline at imanet.org.
Feb 28  Quiz #7
              Ch9   Ethics/Comp. Crime   Q1,2,3,4,5;E1,2,3;MSE#13.

"Is life so dear or peace so sweet as to be purchased at the price of chains and slavery?  Forbid it, Almighty God!  I know not what course others may take, but as for me, give me liberty, or give me death!" (Patrick Henry)

Mar   5  Film: Cooking the Books Handout.
              Ch10  Auditing the AIS     Q6,7,8,9. CE Assignment: Prepare a 1-page report on Chapters 11-20.
              What would you add or delete?  How would you change the story?
Mar  7    Exam #2, Chapters 6-10, CE Chapters 11-20

"Mine eyes have seen the glory of the coming of the Lord;  He is trampling out the vintage where the grapes of wrath are stored; He hath loosed the fateful lightning of His terrible swift sword; His truth is marching on.  ...He is wisdom to the mighty, He is honor to the brave;...  (Battle Hymn of the Republic)

March 11-15 Spring Break!

Mar 19   Quiz #8
               Ch11  System Development Case1. Web Assignment: 2-page report on information security risks.
               Use 2+ Web resources e.g. itaudit.org or cpaj.com.
               Meet with Role-Play Group.
Mar  21  Quiz #9
               Ch12  System Analysis     Q1,3,5.
               Ch13 System Design         Q2,4.
               CE Assignment: Prepare a 1-page report on Chapters 21-31. What would you add or delete?
               How would you change the story?

"With malice toward none; with charity for all; with firmness in the right, as God gives us to see the right, let us strive on to finish the work we are in;...  (President Lincoln's second inaugural address, March 4, 1865)

Mar 26  Quiz #10
              Ch14 System Implem. & Op. E2,4,6.
              Ch15  Revenue Cycle    Q2,4.
           Video Role-Play Outlines Due.
Mar 28  Exam #3, Chapters 11-15, CE Chapters 21-31.

Last Day to Q-drop is Tuesday, April 2.

"...It is rather for us to be here dedicated to the great task
remaining before us--that from these honored dead we take increased devotion to that cause for which they gave the last full measure of devotion; that we here highly resolve that these dead shall not have died in vain; that this new nation, under God, shall have a new birth of freedom; and that government of the people, by the people, and for the people, shall not perish from the earth"  (The Gettysburg Address, President Lincoln, November 18, 1863).

Apr   2    Guest Speaker.
Apr   4    Quiz #11
               Ch16  Expenditure Cycle   E1,2,3. Complete spreadsheet assignment MSE#45.

"To sin by silence when they should protest makes cowards of men" (Abraham Lincoln).

Apr    9     Guest Speaker.
Apr  11     Quiz #12
                 Ch 17 Conversion Cycle E4,5,6. Complete spreadsheet assignment MSE#50.

"My country, 'tis of thee, Sweet land of liberty, Of thee I sing;...
Long may our land be bright, With freedom's holy light;
Protect us by Thy might, Great God, our King."  (America, Samuel F. Smith)
 

"God bless America, Land that I love, Stand beside her and guide her Through the night with a light from above.  From the mountains to the prairies, To the oceans white with foam, God bless America, My home, sweet home.  (God Bless America, Irving Berlin)

Apr 16   Ch18 Financial Cycle     Video Role-Play Reports and Videotapes are due.
Apr 18   Watch Role Play Presentations.
  **This is the last day to turn in any late homework for credit**
  **Also, this is the last day to turn in extra credit report**

"Associate with men of good quality, if you esteem your own reputation; for it is better to be alone than in bad company” (George Washington).

Apr 23      Watch Role Play Presentations.
Apr 25      Review for Final Exam.

"O beautiful for spacious skies,...  O beautiful for heroes proved In liberating strife, Who more than self their country loved, And mercy more than life!  America!  America!  May God thy gold refine, Til all success be nobleness And every gain divine! (America the Beautiful, Katherine Lee Bates)

COMPREHENSIVE FINAL EXAM:
     For   427-503: Wed, May 8, 8-10 am.
              427-504: Wed, May 8, 1-3 pm.

Course Description:
      Accounting is a demanding field of work which requires integrity, intelligence, fortitude, dedication, and interpersonal skills. To succeed in this course will require the same. You should expect extensive reading and homework assignments.  For college classes in general, for each hour of class time, two hours of outside preparation time should be anticipated.

     Accounting 427 is a survey course that overviews current information systems concepts, Web technology, online auditing issues, and contemporary accounting issues. Specific topics include e-business, computer hardware and software, accounting cycles, systems development, computer crime, auditing, and expert systems. Readings will be assigned from the textbook and articles from professional accounting journals. Some assignments will require use of the computer (e.g. Excel). Group presentations are assigned to foster development of interpersonal and presentation skills. Also, an accounting novel is assigned to enhance appreciation of practice issues.

Grading Structure:
Four exams @ 100 points each (includes final)         400
Quizzes (12 @ 10 points each)                                   120
Group website project                                                  50
Group role-play video presentation                             50
Homework                                                                    60
Class Participation                                                       20
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   Total points possible                                               700
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Grading Scale: 630-700 points = A; 560-629 points = B; 490-559 points = C;
420-489 points = D. Below 420 points = F.

Homework and Class Participation:
Homework is generally graded on effort; thus, you do not always have to get every answer exactly right to get full credit. Class participation involves making positive contributions in the classroom. During my 20 plus years of college teaching, I have noted that coming to class prepared (e.g. having homework done) is closely linked to a student's ability to make a positive contribution. Furthermore, prior research has shown that class attendance is the only factor significantly correlated to grades. In other words, coming to class should result in your making a better score on tests and quizzes, and ultimately on your final grade.

Extra Credit:
 By preparing a term paper, you may earn up to 5 points of extra credit (bonus points). You must get approval from Dr. Smith in advance before starting this assignment (no later than half-way through the semester). Requirements: (1) Thoroughly research an information systems topic -- the topic must be approved in advance by the instructor. Possible topic areas include new information technology, internal control, computer viruses, business fraud, and money laundering. (3) The report should include an introduction, major points, analysis, and conclusion. (4) The report must include 8 to 10 pages of double-spaced text, 2 to 3exhibits, a references page of at least 12 references (journal articles, books, and Web sites referred to in the paper). (5) The paper must be prepared in good form (The Accounting Review style).

Ethics and Scholastic Dishonesty:
The accounting profession has a long-established reputation for its high level of ethical
conduct.  The reputation reaches into the academic arena where the profession’s future leaders
are being prepared.  Consequently, accounting students are expected to conduct themselves in a manner that is above reproach in their own course-related actions.  Scholastic dishonesty is
discussed in the University Rules.  Dishonest acts include, but are not limited to: copying,
sharing, or obtaining information from any unauthorized source during examinations, quizzes, or
other assignments; attempting to take credit for the intellectual creation of another person;
falsifying information; giving information about a test, quiz or assignment to students in the
same or other sections of the course. I believe in the Aggie honor code:

                             Aggies do not lie, cheat, or steal,
                            nor do they tolerate those who do.

Unless otherwise specified, all work is to be done individually.  Scholastic dishonesty will not be
tolerated.  The full consequences of scholastic dishonesty will be pursued, consistent with
university policy as it appears in the Texas A&M University Regulations
(http://student-rules.tamu.edu/).

Other policies:

ADA Statement. The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights protection for persons with disabilities.  Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities.  If you believe you have a disability requiring an accommodation, please contact the Department of Student Life, Services for Students with Disabilities in Room 126 of the Koldus Building, or call 845-1637. Please let me know if I can be of assistance with any special needs; I will do everything that I can to help all my students with their educational process.

Final Exams. When a student is scheduled for three final examinations in one day, the student may request his or her dean rescheduling of one of the three examinations.  The dean, department head, and faculty member will make every effort to accommodate the student when a request is made.

DESIGN A BUSINESS FIRM WEBSITE:

Design a Website: Groups of 3 to 4 students will work together to create a website for a fictitious business firm. The website can be for any type of firm such as a service firm (e.g. a public accounting firm), a retail firm, or a manufacturing firm. Each group will make a formal presentation of its website to the class (5 - 7 minutes). Your website will be graded by Dr. Smith. Also, the class will view and evaluate your website presentation. In addition to being set up on the Web, the website files (i.e., htm files) should be submitted on disk to Dr. Smith, along with printouts of the Web pages. The website will be evaluated for originality, creativity, presentation quality, ease-of-use, and features. On the homepage of your fictitious firm, be sure to indicate that this is a student project and not a real company (otherwise, you may get some business).

ROLE-PLAY VIDEO PRESENTATION ASSIGNMENT:

Role-Playing Video Presentation: Groups of 6 to 10 students will be assigned to develop an 8
to 10 minute role-playing presentation based on characters, concepts, or situations related to
information systems (you may base the presentation on a scene from the educational novel or other sources). Each group will be required to submit a typed report and videotape of their  presentation.  If obtaining a video camera for filming is a problem, please see your  instructor for special arrangements.  Your typed report should include the following: 1. a working title of the presentation (e.g. "Hazards of E-Business"), 2. the group number and names of group members, 3. a "screen play" of the presentation (including props to be used), 4. the goals of the presentation (e.g. to show how an interview should be conducted and what to watch for, how an expert system works, the effects of subliminal persuasion, etc.), and 5. how these goals were achieved by the presentation.

The key to effectively completing this assignment is proper planning.  Before the group begins
filming, the script should be prepared and rehearsed.  Any necessary props should be obtained
and on-hand.  Each member of the group should conscientiously fulfill his or her part of the
assignment.  When filming, be sure to include the title of the presentation and names of the group
members at the beginning of the film (you can write this information on paper and film it for 8 or
10 seconds).

Prior to submission of the report and tape, an outline of the presentation must be submitted.  The
date the outline is due is shown on your syllabus.  The outline should follow the same format as
the report, except the screen play does not have to be in a word-for-word format but only in an
outline format. The report and tape will be graded by Dr. Smith.  Also, the class will view and
evaluate the tape.  Both report and tape will be evaluated for originality, creativity, drama/humor, technical quality (can you hear it? can you see it?), and educational merit.  The presentation should stimulate interest in the subject matter through a more captivating format than a simple lecture.

A final note:  The film should receive a "G" or "PG" rating. Humor (inoffensive) and action
are highly encouraged.  Do not clip scenes from TV programs or movies.  Do not use names of
real people (that includes Dr. Smith); use only fictional characters.

1. Name:
    Any prior classes with Dr. Smith?

2. What's your background?  (e.g. Where are you from?  or Why did you pick Texas A&M?)
 
 

3. Work Experience:
 a. Accounting Internship?          Yes No
 b. Accounting work experience:  (Briefly describe)
 

 c. Other work experience:  (Briefly describe)
 
 

4. Overall GPR: __________
 

5. Member of Beta Alpha Psi: Yes     No

6. Career Interests:
 
 
 

7. Who's someone you admire?  Why?
 
 

8. What's a movie or book you like?  Why?
 
 

9. How do you define success?
 
 
 

10. Anything else you would like to tell me (you may use the back of this form): (e.g. do you want to sit on the front row?)