Accounting Information Systems (ACC409) Spring 2015 School of Accountancy Shidler College of Business University of Hawaii at Manoa

Transcription

1 Accounting Information Systems (ACC409) Spring 2015 School of Accountancy Shidler College of Business University of Hawaii at Manoa Instructor: Dr. Tawei (David) Wang Office: BUSAD E602C Phone: (808) Class Hours: R 6:00 pm ~ 8:45 pm, BUSAD G102 Office Hours: Monday 9:00 am ~ 10:00 am or by appointment. Course Description: Information technology (IT) is one of the most important facilitators of value creation in organizations. The generation and use of accounting information is dependent on IT. However, IT brings its own risks. The course shows how managers can improve operational effectiveness and efficiency and and minimize the corresponding risks by understanding the key issues regarding IT. Students achieve competence in analysis and documentation of IT-enabled business processes. Students learn the impact of IT on the maintenance of internal controls and risk management Required Textbook: Richardson, V., Chang, C, and Smith, R. (2014) Accounting Information Systems. 1 st Edition. McGraw- Hill. (ISBN: ) Three copies of this textbook are on reserve at the Sinclair Library (Call # - PC #409). Students are required to read through all chapters in the textbook carefully no matter it is covered in details by the instructor. Prerequisite: ACC323 with C- or better (or concurrent) and BUS311 with C- or better (no concurrent). A laptop with Internet browsing capability and MS Excel and MS Access (or similar software) is required. You MUST have MS Access before Week 3. It is assumed that all students have taken BUS311 and are familiar with the basic functions of MS Excel and MS Access. There will be a beginning of the semester exam about using MS Access. Laptop/Software Required: Students are required to bring a laptop to classes. The laptop is required to have Internet connection and browsing capability with software like word processing software, MS Excel and MS Access. No points will be given to in class exercises if a student does not bring his/her laptop to the class. For business process exercises/homework, we will use Visio is also an option. Details about using creately.com will be discussed in class. 1

2 Grading Policy: Item Points In-class exercises 60 Homework 120 NetSuite Assignment 90 Quizzes 120 Access Exam 90 Final Exam (cumulative) 120 Total 600 Your semester grade will be calculated as below (note that the instructor reserves the right to adjust the semester grade upwards but do not assume that the instructor will do so): Semester Grade Total Points A A A B B B C C C D D D F < 360 Access Exam: This 75-min exam is used to ensure everyone has a chance to review Access before we use it to run queries and to generate financial reports. For this exam, you will be required to bring a laptop with Access installed. This is a closed book and closed notes exam. During the exam, the only software and the only website that you can use is Access and the Laulima website. Below is a list of items that will be included in the Access exam: (1) Import an Excel file or a csv file to Access (2) Create a new table or import new tables (3) Set up data types appropriately (4) Set up primary keys and foreign keys (5) Populate example records (6) Build relationships with referential integrity and with appropriate joint type (7) Run selection queries with single table (and/or query) and multi-table (and/or multi-query) settings (8) Perform sorting or basic calculations (i.e., +, -, *, /) by using expressions and/or total in queries with the possibility of grouping by different attributes and with simple criteria (i.e., between dates, equal, not equal, greater than, less than, greater than or equal to, less than or equal to) (9) Select only a specific number (or percentage) of records from the top in queries (10) Create a report by using existing tables or queries (11) Format the report 2

3 NetSuite Assignment: This assignment provides a hands-on experience of using an ERP system before we go over the details of business processes and transaction cycles. Details of the assignment will be discussed later in class. Quizzes and the Final Exam: Four quizzes and one cumulative final exam will be administered during the semester. If a quiz or an exam will be missed because of a University-excused absence, you must notify the instructor BEFORE the exam. When an exam is missed due to a University-excused absence (and prior notice is provided), the exam will be rescheduled by the instructor based on the instructor s discretion. In case of an emergency, additional documentation, such as a doctor note, will be required. The format of the make-up exam and the content (or the level of difficulty) may vary from that of regularly scheduled exams. The instructor has the sole right to make determinations concerning the potential for make-up exams. To be safe, never assume that a make-up will be granted; always discuss the situation with your instructor IN ADVANCE of the absence. One day, toward the end of the semester, will be set aside to take make-up exams for any student that has been approved to take a make-up exam by the instructor. Exams will be closed books and closed notes. The use of handheld/laptop/desktop computing devices (including cell phones, electronic dictionary and communication devices) is prohibited, except in special circumstances previously approved by the instructor. In class exercises and homework: In class exercises and homework will be posted on Laulima under Assignments. For in class exercises, as the name suggests, they will be posted at the beginning of classes and will be due before the end of the class. That is, each student needs to upload the answer(s) of the exercise back to Laulima before the end of the class. No make-up in-class exercises unless otherwise be allowed by the instructor due to University-allowed absence. However, you can miss at most 3 exercises without affecting your total points for in class exercises. Homework is similar to in class exercises but requires more work. Homework will be due at the beginning of the class, for example, before 9:00 next Tuesday or before 9:00 next Thursday. Similarly, homework is not due in paper format. Instead, each student needs to upload the answer(s) of the homework back to Laulima. In addition, the instructor will randomly pick students to talk about their answers in class after the homework is due. Note that if the picked students are not able to express what they have done with the homework, no points will be given to the homework. Three of the homework will be done by groups. Each student will be randomly assigned to a group. The group membership and details will be discussed later. Though this is a group homework, each of the group member must upload his/her homework to Laulima, otherwise, no points will be given. A peer evaluation sheet will be distributed on the date when you present the project. This evaluation sheet allows you to evaluate the efforts contributed to the project from each of the group members (except yourself). There will be a two stage process when grading the project. The first stage is the group grade. That is, based on all the deliverables (including the presentation), each group will receive one group grade. By definition, this group grade is the same for all the group members. The second stage is to adjust the group grade to individual grade based on the peer evaluation. For example, the group grade is 90. One individual in your group never shows up for meetings and never does any part of the project. Everyone in your group consistently gives him/her zero in the peer evaluation sheet. In this case, this individual will receive 90*0% = 0 for the individual grade. Obviously, other group members in this case do more work and will receive more than 90 for individual grades. Details will be explained when we do the peer evaluation. Note that it is the student s responsibility to make sure the exercises, homework, Access exam or any deliverables are uploaded to Laulima before the deadline. No late exercises or no late homework or no late deliverables will be accepted except for University-allowed absence such as life threatening emergency. That is, no points will be given for late exercise, late homework or late deliverables. Only in 3

4 the case when Laulima is not accessible, late or make-up exercises or homework or deliverables will be accepted. It is also the student s responsibility to make sure the file is the one the student would like to upload and is virus free. The student can always replace the file he/she submitted before the deadline. However, after the deadline, no points will be given if the file is not readable or cannot be open. In addition, it is not allowed to replace or update any file after the deadline. It is highly recommended to submit the exercise, homework or deliverables as early as possible. Internet connection or computer issues or any reason except University allowed excuses is not accepted as reasons for late submissions. submissions will be ignored and no points will be given. Academic Honesty: Students are expected to behave with integrity in all academic endeavors. Cheating, plagiarism, as well as any other form of academic dishonesty, will not be tolerated. All incidents will be handled in accordance with the UH Student Code of Conduct. The UH Student Code of Conduct, is available at: Please become very familiar with the University Student Conduct Code so you can make conscience and informed choices about your behavior. Some relevant portions of the code are included below for your convenience. Acts of dishonesty, types of behavior that conflict with the community standards that the UH values and expects of students, include but are not limited to the following: a. cheating, plagiarism, and other forms of academic dishonesty, b. furnishing false information to any UH official, faculty member, or office, c. forgery, alteration, or misuse of any UH document, record, or form of identification. The term "cheating" includes, but is not limited to: (1) use of any unauthorized assistance in taking quizzes, tests, or examinations; (2) use of sources beyond those authorized by the instructor in writing papers, preparing reports, solving problems, or carrying out other assignments; (3) the acquisition, without permission, of tests or other academic material belonging to a member of the UH faculty, staff or student (4) engaging in any behavior specifically prohibited by a faculty member in the course syllabus or class discussion. The term "plagiarism" includes, but is not limited to, the use, by paraphrase or direct quotation, of the published or unpublished work of another person without full and clear acknowledgement. It also includes the unacknowledged use of materials prepared by another person or agency engaged in the selling of term papers or other academic materials. In addition to the above, the instructor specifically prohibits the following behaviors, and includes them within the definition of academic dishonesty: (1) providing another student with any form of direct or indirect, unauthorized assistance on any assignment, quiz, test or exam; and (2) copying, or recording in any manner, test or exam questions or answers. Please NOTE that UH disciplinary proceedings may be instituted against a student charged with conduct that potentially violates both the criminal law and this Student Conduct Code (that is, if both possible violations result from the same factual situation) without regard to the pendency of civil or criminal litigation in court or criminal arrest and prosecution. If a student is caught committing an act of Academic Dishonesty, as defined in the University Student Conduct Code, they will receive a grade of F for the course and be referred for disciplinary action as provided for by the University Student Conduct Code. Attendance and Participation: Students are expected to attend all class sessions in the section in which they are registered. Class sessions provide useful information for understanding the topics covered in the course. The textbook and any other reading materials alone may not be sufficient for one to do well in the course. The instructor may call on individual students in class, and their performance may affect bonus 4

5 points for the semester grade. Participation is encouraged. That is, students are encouraged to voluntarily ask questions, answer questions, share their thoughts (including presentations) and answers to the class. Active participation in the classroom has been shown to improve students understanding of the material, increase exposure to differing viewpoints, and provide a richer classroom experience than just having an instructor lecture. Students are expected to be active, individual contributors to classroom discussion. Activities such as sleeping in class, coming to class late or leaving early without advanced and approved notice, reading the newspaper or doing non-class-related work, classroom disruptions such as ongoing conversations with classmates, etc. are not allowed. The University recognizes that there are certain events, beyond the control of the student, such as illness, family emergency, bereavement, and certain religious observations that may result in a student s absence from course activity. Additionally, this course also recognizes conflicts that arise for student athletes with regard to University-sanctioned athletic events. All such events must be supported by proper documentation from an authorized professional or agency. Absences for any other reasons will be considered unexcused-absences and do not require any consideration by the instructor. 5

6 Tentative Schedule Week Thursday Topic Reading/Note 1 1/15 Introduction Ch.1, Ch.15 SDLC and PM ERP systems 2 1/22 No Class 3 1/29 Business Process Modeling Ch.2 1/29 Access Exam 4 2/5 Business Process Modeling Ch.2 2/5 NetSuite Assignment Due 2/5 Quiz1 5 2/12 UML Class Diagram Ch.3 2/12 HW1 Due 6 2/19 UML Class Diagram Implement the design Ch.3, Ch.4 2/19 Quiz2 7 2/26 Implement the design Ch.4 2/26 HW2 Due 8 3/5 Sales Cycle Ch.5 3/5 HW3 Due 9 3/12 Sales Cycle Purchase Cycle Ch.5, Ch.6 3/12 Quiz3 10 3/19 Purchase Cycle Ch.6 3/19 HW4 Due 11 3/26 Spring Recess: No Class 12 4/2 Internal Control Ch.10 4/2 HW5 Due 13 4/9 Conversion cycle Ch.7 4/9 Quiz4 14 4/16 Conversion cycle Information security and fraud Ch.7, Ch.11 4/16 HW6 Due 15 4/23 Information security and fraud Ch.11 4/21 Quiz5 4/23 Presentation 16 4/30 IT auditing XBRL Ch.12, Ch.9 4/30 HW7 Due Review, make-up and catch-up 17 Final Exam: 6