WCU - Dept. of Accountancy Spring
2008
COURSE SYLLABUS
ACCT 365 - ACCOUNTING INFORMATION SYSTEMS
Monday 4:00-6:50 p.m. Classroom: KL 127 Lab: CO 205
Professor
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Dr. Beth H. Jones |
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Office: Belk 186 (inside Belk 183, Int’l Programs) |
Office
phone: (828) 227-3465 |
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Office hours: MW 12:30-2:00, T 1:00-5:00 |
Home
phone: (828) 293-9209 |
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Web page: http://paws.wcu.edu/bjones |
Email: bjones@email.wcu.edu |
Required
Computerized Accounting with Quickbooks Pro 2007, Villani & Rosa, EMCParadigm – Bookstore Rental
Systems Understanding Aid, Arens & Ward – Bookstore purchase (1 per group)
Accounting Information Systems. Basic Concepts & Current Issues by R. L. Hurt, © 2008 – Bookstore or Online Purchase.
Course
Objectives
Upon completion of this course, a student is expected to have an understanding of the functions of various business documents; systems flowcharts; accounting cycles; how accounting transactions are initiated, processed, and recorded; and internal control concepts for both manual and computerized environments. Additionally, students are expected to learn and develop skills related to microcomputer applications for accounting systems, specifically, database software and general ledger software. Projects and assignments provide the opportunity for students to improve team participation, analytical thinking, and oral and written communication skills.
Grading
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Grading Scale: |
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Exam I |
100 |
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A 92-100% 368-400 |
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Exam II |
100 |
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B 84-91% 336-367 |
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SUA Group Project |
50 |
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C 76-83% 304-335 |
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Database Assignments (1-3) |
40 |
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D 68-77% 272-303 |
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Quickbooks Assignments (1-7) |
70 |
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F <68% <272 |
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General Ledger paper |
20 |
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Participation/Attendance |
20 |
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Total Possible Points |
400 |
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Late Assignments
Late
assignments WILL NOT BE ACCEPTED. Nor will extra-credit assignments or projects
be given.
Exams
Missed exams will count as zero –
no make-ups are planned. Do NOT
keep any of your exams after we go over them in class or 10 points will be
subtracted from your grade on that exam.
SUA Group Project
The purpose of the Systems Understanding Aid project is to: (1) reinforce your understanding of the functions of the accounting cycle and how individual functions are integrated into an accounting system, (2) help you become familiar with typical source documents and accounting procedures in a small company, (3) develop your ability to use spreadsheet software for accounting functions and (4) enhance your teamwork skills. This is a group project, with either 2 or 3 people per group. Follow the instructions in the packet, but prepare the year-end worksheet using Excel rather than by hand. Do not prepare formal financial statements; these will be done on Excel. A spreadsheet file template will be provided.
Quickbooks & Database Assignments
Quickbooks and Access database software assignments are to be done by students individually. There are seven Quickbooks assignments at ten points each (total 70 points). Three database assignments totaling 40 points will also be collected. You can find Access in any computer lab. Quickbooks is available in Hunter and FPAC labs.
General Ledger Paper
Use Microsoft Office Accounting Express in Hunter or FPAC labs or get free download:
Choose one of the Quickbooks chapters you worked on. In a 4 to 5-page paper, compare the functionality of Office Accounting and Quickbooks on that chapter’s topic. Your paper should have an introduction, body, and conclusion. It should be in Times New Roman 11 point font with 1” page margins.
Participation/Attendance
Everyone starts with 20 participation/attendance points & one allowed absence. Each unexcused absence reduces your participation grade by 5 points. Attendance is taken at both the beginning and ending of class. Point deductions will also be taken for lack of attention in class and/or failure to participate. You are expected to read the chapters and prepare answers to the textbook homework problems before you come to class.
Additional Information
Students who are absent from class are responsible for all material that was covered. Trade phone numbers with
someone you trust in the class - ask him/her "what was covered" if you have to miss.
TENTATIVE COURSE OUTLINE
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# |
Date |
Class Topic |
Homework (bold = to turn in) (nonbold = read before class) |
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1 |
M Jan 14 |
Record SUA monthly transactions |
SUA Reference Book: Ch 1&2 Instructions, Flowcharts, Ledger Book: pp 3-14 |
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M " 21 |
No Class – MLK |
(Suggestion: get with your group and continue with SUA) |
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2 |
M " 28 |
SUA: month-end & year-end procedures |
Work on SUA |
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3 |
M Feb 4 MEET IN CO 205 LAB |
Database Concepts |
SUA Packet &
Excel file due Access Demo |
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4 |
M Feb 11 |
To President & CEO of AICPA |
Everyone turn in Access
Asgmt 1 by 4:00 p.m. |
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5 |
M " 18 MEET IN CO 205 LAB |
Database lab (A-L meets, other half off) |
Everyone turn in
Access Asgmt 2 by 4:00 p.m. A-L Work on Asgmt 3 |
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6 |
M " 25 MEET IN CO 205 LAB |
Database lab (M-Z meets, other half off) |
A-L turn in Access
Asgmt 3 by 4:00 p.m. M-Z Work on Asgmt 3 – M-Z
turn in Access Asgmt 3 before you
leave for Spring Break |
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M Mar 3 |
No Class – Spring
Break |
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7 |
M " 10 |
Chapter 1 & 2 |
Read Chapters 1 & 2 Ch 1 – 8,9,10 and Ch 2 – 9,10,11 |
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8 |
M " 17 |
Film – Phar-Mor Chapter 3 |
QB ch 2, case 1 Read Chapter 3 Chapter 3 - 10,11,12 |
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9 |
M " 24 |
Chapters 4 & 7 |
QB ch 3, case 1 Read Chapter 4 Ch 4 - 14,15,16 and Ch 7 – 5,11,12,13 |
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10 |
M " 31 |
Exam 1 (Chapters 1-4 & 7) |
QB ch 4, case 1 |
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11 |
M Apr 7 |
Film–Enron, WorldCom &/or Wal-Mart |
QB ch 5, case 1 |
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12 |
M " 14 |
Chapter 8 Sales/collection process flowcharts |
QB ch 6, case 1 Read Chapters 8 Ch 8 – 15,16,17 |
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13 |
M " 21 |
Chapter 9 & 10 Acquisition/payment process flowcharts |
QB ch 8, case 1 Read Chapters 9 & 10 Ch 9 – 12,13,14,15
and Ch 10 – 14,15,16 |
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14 |
M " 28 |
Chapter 14 |
General Ledger
paper Read Chapter 14 Ch 14 – 13,14,15 |
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M May 5 |
Final Exam |
Study for exam QB ch 9, case 1 |
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