Textbooks

Core Concepts of Accounting Information Systems by Simkin, Ross, and Norman, 12th Edition, Wiley 2012, 978-1-1180-2230-6 Using Excel & Access 2010 for Accounting by Owen, South Western, eChapters 3 & 5 http://www.cengagebrain.com/shop/isbn/9781111532673 QuickBooks 2011 Fundamentals by Sleeter, The Sleeter Group 2011, ISBN 9781932487817 w/ or w/o CD, Free from Accounting Dept.

Professor: Yining Chen, PhD, CPA Grise 510 270.745.2982 [email protected]

About the Processor Yining Chen, Ph.D. CPA, is the Nixon Professor of Accounting at Western Kentucky University. She received her masters and Ph.D. degrees in accounting from the University of South Carolina and served as a faculty member of Concordia University and Ohio University before joining WKU. Professor Chens primary teaching interests are accounting information systems and auditing. Her research interests include audit effectiveness using analytical procedures as well as information system development and user acceptance. Professor Chen has 20 years of teaching experience. The courses she taught include auditing, financial accounting, managerial accounting, intermediate accounting, accounting information systems, and mergers & acquisitions. Course Description & technology This course is designed to introduce computerObjectives as it relates to design, implementation, and operation of accounting information systems. A major portion of the course is devoted to internal control procedures. The objective of this course is to familiarize students with (1) accounting information systems (AIS) and their components; (2) the transformation of raw financial data into financial information by AIS; (3) transaction processing cycles; (4) the use of internal controls to assure the accuracy and reliability of accounting data and information; (5) the systems analysis, design, and implementation cycle; and (6) the utilization of a variety of software packages. Class Format The format of the class will be lecture, student discussion, and student participation. Reading the chapter and completing the recommended assignments before attending class will contribute to your understanding of the material and will prepare you to respond to discussion questions. In-class assignments are used to ensure the effectiveness of in-class hands-on tutorials and practices. These assignments will be collected on a regular basis throughout the semester and graded.

Office hours: TR 8:20-9:20, 11:00-12:00, or by appointment

Class meetings: TR 9:35-10:55, Grise 533 or Lab 530

Course web site: http://www.wku.edu/ ~yining.chen/ACCT312.h tm

Grade Report: http://www.wku.edu/~yi ning.chen/GRADE312.xls x

Prerequisite:

CIS 243 ACCT300 with grade C or better ACCT310 with grade "C" or better or concurrent

Course Communications
Students are expected to participate in-class discussion and assignments. Consequently, students are expected to BE ON TIME, attend ALL CLASSES, and to REMAIN DURING THE ENTIRE CLASS PERIOD unless arrangements have been made with the professor prior to class time. Exams will emphasize an understanding of concepts and the use of analytical ability in addition to providing evidence of subjective knowledge. The exams will cover information from the textbook, required outside readings, lectures, and class assignments. THERE WILL BE NO MAKE-UP EXAM GIVEN. Assignments are due and collected at the beginning of classes. 50% of the points are automatically counted off for assignments turned in after deadline. No credit is granted for assignments turned in late for two days or beyond. You are encouraged to study together and to seek help from your instructor. In taking examinations and completing assignments, however, you are expected to derive the answers from your own inner intellectual processes. File sharing is strictly prohibited. Any member of the class who cheats or who assists another in cheating will be excluded from the class and will be assigned a course grade of F. Withdrawal from the course is governed by the general university policy. All university holidays will be observed. In addition, provision will be made for major religious holidays not explicitly provided for by the university policy. Students requesting provision for their religious practice are asked to notify the instructor in advance. Students with disabilities who require accommodations (academic adjustments and/or auxiliary aids or services) for this course must contact the Office for Student Disability Services, Student Success Center DUC A201, Phone 745-5004. Per university policy, please do not request accommodations directly from the professor without a letter of accommodation from the Office for Student Disability Services. Requirements and Grading Exam 1 Exam 2 Exam 3 Final Exam Hands-on Cases/Assignments EXCEL & ACCESS Chapter Cases Flowchart Assignment QuickBooks Chapter Cases Research Project & Presentation Total Points In-Class Assignments Grading Scale: Above 540 A 480 - 539 B 420 - 479 C 360 - 419 D Below 360 F 100 points 100 points 100 points 140 points 160 points 60 points 20 points 62 points 18 points 600 points Extra Credit

Tentative Schedule Date 08/28 T 08/30 R 09/04 T 09/06 R 09/11 T 09/13 R 09/18 T 09/20 R 09/25 T 09/27 R 10/02 T 10/04 R 10/09 T 10/11 R 10/16 T 10/18 R 10/23 T 10/25 R 10/30 T 11/01 R 11/06 T 11/08 R 11/13 T 11/15 R 11/20 T 11/22 R 11/27 T 11/29 R 12/04 T 12/06 R 9 9 9 6 7 7 8 5 6 2 3 3 4 4 Ch 1 Description/In-Class Activities Accounting Information Systems and the Accountant * EXCEL Ch3, Financial Statement Analysis Information Technology and AIS; AICPA Top 10 Technology; EXCEL Ch5, Loan and Bond Amortization Data Modeling; Hilltopper Bookstore & Car Maker E-R Diagram Organizing and Manipulating the Data in Databases; Soulder, Oles, and Franek E-R Database Design Case; Relational Database Design; Normalization Exercise Creating Database Tables (pp. 104-115) EXAM 1 (Ch. 1, 2, 3) * Database Forms and Reports (pp. 140-156) Documenting Accounting Information Systems - Document and System Flowchart; Revenue Cycle Document Flowchart * Flowcharting with MS VISIO Fall Break (No Class) Data Flow Diagram; Winston Beauchamp Case; Big Fun Toys DFD Case AIS and Business Processes; Novelty Gadgets Coding Design Case AIS and Business Processes: Part I; Revenue Cycle DFD Case AIS and business Processes: Part II; Vertical Market Software EXAM 2 (Ch. 6, 7, 8) Introduction to Internal Control Systems; Problem 11-15; Segregation of Duties Cases Internal Control Cases: Alden Inc. Case; Newton Hardware Case Election Day (No Class) 10 Computer Controls for Organizations and AIS 13 Developing and Implementing Effective AISs * PERT Diagram; Teaching Evaluation EXAM 3 (Ch. 9, 10, 13) Thanksgiving (No Class) 12 Information Technology Auditing 14 Accounting on the Internet; Research Project Presentation 15 Accounting and Enterprise Software; Research Project Research Project Presentation Continued QuickBooks Reports QuickBooks Bank Rec QuickBooks Expenses QuickBooks Revenue QuickBooks Sales QuickBooks Intro. Flowchart Assignment Case 5-23 FFF III Case 4-25 FFF II * Case 4-21 FFF I EXCEL Case 5-2 Wind Depot EXCEL Case 3-2 Wine Depot Assignment Due

* Extracting Data from Databases: Access Queries (pp. 116-123)

12/10 M

1:00-3:00 Comprehensive Final Exam