ADVANCED ACCOUNTING INFORMATION
SYSTEMS (ACCT 648)
SPRING 2001 SYLLABUS
Rev. 2/23/01
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Date
Assignment
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NOTE: Q=text discussion questions, E=text exercises, Case=text
cases; 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 16 Get
Acquainted
18 Ch1 Intro to AIS
Quiz #1 over Flowcharting and DFDs. Flowcharting &
DFD Assignment. Ch1-Q1,3,5,7,9. Start reading Computer
Encryptions; Please read 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 23 Quiz #2
Ch2 Overview of Acct DP
Ch2-Q2,4,6,8
Ch3 Methods of Acct DP
Ch3-E1,3,5
25 Film: Money
Laundering Handout. Web Assignment:
2-page report with 3+
website resources regarding money-laundering.
Read Appendix on spreadsheet file design (pp. A1 -
A8). Complete spreadsheet assignment #1 (p. A-9).
"A people that values its privileges above its principles soon loses
both" (Dwight D.
Eisenhower).
Jan 30 Quiz #3
Ch4 International
Q4,5,6;E1,2,3; Meet with Website Group.
Feb 1 Film: Going International
Web Assignment: 1-page report with 3+ website
resources regarding international accounting
standards. Complete spreadsheet
assignment #10
(pp. A12-A14).
"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 6 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.
8
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 #2.
"Standing in the middle of the road is very dangerous; you get knocked
down by the traffic from
both sides" (Margaret Thatcher).
Feb 13 Exam #1, Chapters
1-5, Computer Encryptions Chapters 1-10
15 Quiz #5
Ch6 DSS and ES
Ch6-Q2,4,6,8,10
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 20 Quiz #6
Ch8 Data Base
Q2,4,6,8,10;E4,5,6; Turn in Group Website Files.
22 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 27 Introduction to Ethics
Ch9-Case1&2. Web Assignment: 1-page report on
ethics resources on the Web; include 3+ websites
e.g. ethics hotline at imanet.org.
Mar 1 Quiz #7
Ch9 Ethics/Comp. Crime Q1,2,3,4,5;E1,2,3
Meet with Role-Play Group
"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 6 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?
8 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 12-16 Spring Break!
Mar 20 Quiz #8
Ch11 System Development Q2,4,6,8,10;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.
22 Quiz #9
Ch12 System Analysis
Q1,3,5,7,9
Ch13 System Design
Q2,4,6,8
Video Role-Play Outlines Due
"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 27 Quiz #10
Ch14 System Implem. & Op. Q1,3,5;E2,4,6
Ch15 Revenue Cycle
Q2,4,6,8,10;Case1
29
Guest Speaker:
Mr. Angel Martinez, F.B.I.
CE Assignment: Prepare a 1-page report on
Chapters 21-31. What would you add or delete?
How would you change the story? Prepare a 2-page
short story based on the novel or totally new
material.
Last Day to Q-drop is Monday, 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 3 Exam #3, Chapters 11-15, CE Chapters
21-31.
5 Quiz
#11
Ch16 Expenditure Cycle Q1,2,3;E1,2,3. Complete
spreadsheet assignments
#7 and #8.
Meet with Role-Play Group
"To sin by silence when they should protest makes cowards of men" (Abraham Lincoln).
Apr 10 Guest Speaker:
Mr. Richard Williams, JD Edwards Company
Turn in Video Role-Play Tape and Report
12
Quiz #12
Ch 17 Conversion Cycle Q2,4,6,8; E4,5,6. Complete spreadsheet assignment
#4.
"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)
Apr 17 Ch18 Financial Cycle
Q1,2,3;Case1; Web Assignment:
2+ page report. Select three well-known companies and
research each company using Web resources e.g.
nyse.com.
19 Watch role-play video
presentations.
Last
day to turn in late homework for credit.
"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 24 Watch role-play video presentations.
26 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: Results
For 648-601: Wed, May 9, 1-3 pm.
648-602: Tue,
May 8, 1-3 pm.
"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).
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 648 is a survey course that overviews
current information systems concepts,
Web technology, online auditing issues, and contemporary accounting
issues. Specific topics
include 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 March 1).
Requirements: (1) Thoroughly research an information systems topic
-- the topic must be
approved in advance by the instructor. (2) 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 3 tables/exhibits, 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. It follows, that 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:
If you feel you are entitled to special accommodations because of
a disability, please see me
within the first two weeks of classes.
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. The website
design will be graded by Dr.
Smith. Also, the class will view and evaluate the website. 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). 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. "The
Overseas Assignment Disaster"), 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?)