ACCT 480

ACCOUNTING INFORMATION SYSTEMS

Fall Semester 2000 

Instructor:         Dr. DAT-DAO NGUYEN
Office:              BB3221
Office Hours: 	Monday from 17:00 to 18:00
                       	 Tuesday and Thursday from 17:00 to 18:30
                      	 or by appointment
e-mail:              datdao.nguyen@csun.edu
web page:        http://www.csun.edu/~dn58412/

SCHEDULE OF CLASS MEETINGS 

TicketNumber / Time / Location
21590 / M 18:30 - 21:15 / BB2212
21385 / T-TH 15:30 - 16:45 / BB2212

COURSE DESCRIPTION

This course covers information systems principles relating to accounting activities, including designing, implementing, and evaluation Accounting Information Systems (AIS). Instead of using a "black box", namely a traditional accounting package, to process traditional financial information, students will undertake the analysis, design, and implementation of an event-driven computer-based system which can provide a large range of useful information for decision makers. Consequently, at a lower level, students should be able to audit an accounting system "through" it (system) rather than "around" it. At a higher level, students would be able to play an active consulting role in building and maintaining contemporary information systems that meet the organization needs in making tactical and strategic decisions.

Specifically, the following issues will be addressed in this class:
- Business Process Modeling: Concepts and Techniques
- Business Data Modeling: Concepts and Techniques
- System Security and Control
- AIS Applications Development with a contemporary relational database software (Microsoft Access 2000)

Once completing the course, students should be able to evaluate the information needs of an organization for decision making and then participate in the development of  an appropriate information system to support these organizational needs.  

TEXTS

1. - Hollander A.S., Denna E.L., and Cherrington J.O., Accounting, Information Technology, and Business Solutions, Second Edition. Irwin-McGrawHill, 2000 (Required).

2.- A Microsoft Access 2000 text of your choice  OR
   - Perry J.T. and Schneider G.P., Building Accounting Systems Using Access 2000. South-Western College Publishing, 2001 (Suggested).

COMPUTER FACILITIES

Computer assignments for this course may be done on campus. Computer labs for the College of Business are located in BB2125 and BB2129. Hours of operation are normally posted outside BB2129.

GROUP PROJECT

There is a group project that requires active participation of students in a team of 5.  The project is on the evaluation of a commercial accounting package.  Specific requirements will be discussed in class. Each group will submit a written report and present their work in class.
Group Project Specifications  
Group Listing  
Peer Evaluation Form  

GRADING

-  The mark distribution for the course is as follows 

- 4 Homework Assignments:  20%
- Group Project:           15%
- Midterm Exam:            25%
- Final Exam:              40%

-  Homework assignments to be done individually.  You may consult with your colleagues on the assignments but you should submit your own work.  Refer to Academic Regulations prescribed in University 2000-2002 Catalog in the following section.

-  All students should participate equally and actively in group work.  The individual credit for group project will be based on peer evaluation of individual contribution to the group work.

-  The exams cover the chapters listed on the following schedule, the material discussed in class lectures, and the homework problems assigned during the Semester.

-  The final grade distribution is based on the following scale: A (93-100), A- (90-92), B+ (87-89), B (83-86), B- (80-82), C+ (77-79), C (73-76), C- (70-72), D+ (67-69), D(60-66), F (0-59).

COURSE SCHEDULE

WEEK OF TOPICS READINGS
(Hollander Text)		 HOMEWORKS*
  COURSE DATA FILES
Access Topics		    
    8/28  FOUNDATIONS OF AIS 
   Overview of AIS and Its Architecture
  
  Ch.1,  3
  Lecture Note 1		  
    9/4    Elements of Electronic Data Processing   Supp. B
  Lecture Note 2		  
    9/11   BUSINESS PROCESS MODELING
   Systems Analysis and Design Life Cycle		  
 Ch.2, 4, Supp. A
  Lecture Note 3		  
    9/18    System Development Documentation Techniques   Lecture Note 4
  Lecture Note 4B		  Assignment 1
    9/25  DATA BASES AND AIS
   Principles of Data Base Systems		  
  Ch.4, Supp. C		  
   10/2    Data Modeling: Concepts and Techniques   Lecture
  Lecture Note 5		   Assignment 2
   10/9    Data Base Design   Lecture
  ERD-A
  ERD-B		  
   10/16    MIDTERM (OCT 16/17 , 00)    
   10/23  AIS DEVELOPMENT 
   Building AIS using Access 2000		   Lecture
  Lecture Note 6		  
   10/30               "   Lecture    
   11/6    Selecting Accounting Packages   Lecture Note 7   Assignment 3
   11/13

AIS APPLICATIONS 
   System Security and Control		   Ch.5, Supp. D 
  Lecture Note 8		   Training_480.mdb
   11/20    Revenue Cycle (Sales/Collection Process)   Ch.6
  Lecture Note 9		  
   11/27    (Group Presentations)  Schedule   Assignment 4
   12/4    (Group Presentations)         
  FINAL EXAM    

* To be added during the Semester

ACADEMIC REGULATIONS

Students are reminded of the importance of reading and understanding the full content of the academic regulations in the University 2000-2002 Catalog, in particular, pages 552-554 on Academic Dishonesty. Any form of academic dishonesty will result in a grade of F for the course and could lead to suspension or even expulsion from the University. This is non-negotiable and no second chances will be given.

BULLETIN BOARD
(Students should check this bulletin board at least twice a week for updated class information)

 Lecture notes (overheads) will be posted on this page after the class meetings.  So check this page regularly.

 For double-major (Accounting & MIS) students:  You SHOULD take MIS 410 and use it as a substitute for ACCT 480. See me if you have any problem with registration. (Posted Sept. 6 , 2000)

 Group Projects:  Check the group listing (as of Nov 10) and report any discrepancy ASAP. Also refer to Group Project Specifications while working on your project .

 Assignment 4 (Optional) due by 5: PM on Friday December 1, 2000 for all classes. You can use this assignment to replace the worst one you have had. NOTE THAT ASSIGNMENTS SENT TO MY E_MAIL ACCOUNT WILL NOT BE CONSIDERED FOR GRADE

   INSTRUCTIONS FOR TAKING FINAL EXAM

 You must write your final exam in the section that you are enrolled in.  AN EXAM WRITTEN IN A WRONG SECTION WILL NOT BE CONSIDERED FOR GRADE. Note that you will be designated a specific seat in the exam room.

 EXAM CRAM !!!  In the final exam, you will have sufficient time for the following:
          - a set of multiple choice questions,
          - questions on Data Flow Diagram (DFD),
          - questions on REAL Model and Entity Relationship Diagram (ERD), and
          - Access hands-on questions.
Review Homework Assignments, Lecture Notes, Class Notes and refer to your textbook for clarification.
Access hands-on topics cover Selection Queries, Form (and Subform), Report.

 EXAM SCHEDULE (Reference: Schedule of Classes Fall 2000, page 135)
Ticket Number Exam Date and Time Location
  21590  (M 12:30 - 13:45)                   MONDAY            DEC 11  from 20:00 to 22:00  BB2212
  21385  (T-TH 15:30 - 16:45)                   THURSDAY        DEC 14  from 15:00 to 17:00 BB2212

     CHECK THIS SCHEDULE CAREFULLY AND BE ON TIME !!!

 Bring with you a Scantron Form (Form No. 882-ES) and pencil(s)  No.2

 Also bring with you a brand-new, blank, formatted diskette with blank label for Access hands-on questions. Your diskette will be swapped randomly before starting the exam.

 CELL PHONES AND E_MAIL ACCESSES ARE NOT ALLOWED DURING THE EXAM. (Sell your stocks and/or call home before taking your exam !!!)

 CHECK THIS COURSE WEBPAGE REGULARLY AND BEFORE EXAM FOR LAST MINUTE UPDATE
                                                               (Posted on Nov 28, 2000)