AMIS 531 - Accounting Information Systems
Spring 2006
MW 1:30 - 3:18 pm Schoenbaum 205
MW 3:30 - 5:18 pm Schoenbaum 205

1. INSTRUCTOR:
            Dr. John Butler
        OFFICE:
            448 Fisher Hall, Fisher College of Business, The Ohio State University,
            Columbus, Ohio 43210
        OFFICE HOURS:
            Monday 5:30 - 6:30 and by appointment.
        OFFICE PHONE:
            (614) 688-8679
        E-MAIL:
      butlerj@cob.ohio-state.edu
         the subject of all messages must be AMIS 531

2. COURSE TEXTS:

  1. Required text: Accounting Information Systems: A Business Process Approach, Jones and Rama, 2nd edition
  2. This syllabus serves as an interactive entry point into all materials covered in this class. It WILL be updated frequently during the quarter, so check often for new links, notes, messages, and other related material.
3. COURSE DESCRIPTION ? OBJECTIVES:

Recent advances in computer and communication technology have sparked an information revolution that is radically transforming the way we do business and the very nature of work. Perhaps no where has the impact of information technology been more pronounced than on the accounting system and the accounting profession itself.

Accounting is generally concerned with the identification, collection, processing, analysis, interpretation and communication of economic information about an organization, and as such, there is considerable degree of affinity between the accounting and information systems fields. Accountants, as information specialists, must acquire a common body of knowledge relating to information systems if they are to succeed in today's increasingly competitive, computer laden and technologically driven business environment.

Accountants typically play four major roles with respect to information systems and their products: as users, evaluators, controllers, and builders. AMIS 531 is intended to help you play those roles effectively. It provides you with a comprehensive introduction to computers in business, particularly for accounting applications. The course is broad in its breadth and is oriented toward principles, concepts, and ideas rather than primarily toward the technical aspects of information systems. The objective of this course is to give you the "core" of systems knowledge (except for the topic of programming) which will help you:

  1. understand the relationship between accounting information systems and other systems in the organization, within an overall information systems framework;
  2. acquire the background knowledge and language necessary to communicate effectively with information systems professionals and participate in the design, development and evaluation of accounting information systems;
  3. understand basic security and control issues as well as auditing considerations relating to computer-based accounting information systems; and acquire a working knowledge of basic spreadsheet and database concepts and tools, and become familiar with the World Wide Web and the Internet as business communication tools and platforms for electronic commerce.
4. STUDENT RESPONSIBILITIES:
 
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You are expected to have read carefully the assigned portion of the book prior to coming to class (and I encourage you to discuss it with friends); most of the class time will be devoted to the discussion of applications and extensions of the material in the book. 
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You are expected to complete all assignments. Some assignments are to be completed in teams. In the case of group work submit only one report per group.  I will announce a date after which I will not answer questions about each assignment.  I will give you fair warning but this constraint will not be relaxed.
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You may work on assignments together (for example, discuss how to work a problem or rough out a solution), but every group must turn in work that is written up individually. Solutions to these problems may not be “copied” and “pasted” by multiple groups.  The purpose of the assignments is not to find a solution on the Internet or from students who took this class previously.  If you do find some useful information on the web or from another source it should be referenced!  Evidence of cheating in any form will be met with serious punishment including formal channels at the University level.

5. GRADING POLICY:
 
bb Tentative allocation of points.

Midterm #1: 75 points
Midterm #2: 75 points
Cumululative Final: 125 points
Access: 25 points
Participation 20 points
At home exercises: up to 24 points

bb No makeup exams will be given.  Exams cannot be taken early.  No late assignments will be accepted.  No electronic submissions will be accepted unless specially requested of all students.
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If you miss an exam or assignment for any reason, I need evidence that it is a university approved excuse.  In the event that you are sick, I need a note from a non-relative medical professional explaining precisely what ails you.
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If an assignment is added or deleted, those points will simply be added or subtracted from the total.
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No extra credit will be given

6. COMPUTER USUAGE:

In addition to the lecture discussions focusing on concepts and principles, you'll learn how to use two specific software packages: Excel and Access. Knowledge of both tools will serve you well as an accounting student and a business professional.  We are also going to discuss the Internet and you will get exposure to a variety of Internet-related services and tools. The course, as indicated above, has its own home page on the WWW. I will assume that you will check (at least twice a week) the page for course related information and assignments.

7. TENTATIVE SCHEDULE:
 
 
Week
Date
Topic Readings Class Notes Assignment Due
1
Mar 27
Class Overview and Introduction to AIS Chapter 1
Mar 29
Business Processes and AIS data Chapter 2
2
Apr 3
Documenting Accounting Systems Chapter 3
Apr 5
Identifying Risks and Controls in Business Processes Chapter 4
3
Apr 10
Understanding and Designing Accounting Data Chapter 5
Apr 12
Introduction to Access Chapter 6
4
Apr 17
Understanding and Designing Queries and Reports Chapter 6
Apr 19
Midterm #1
5
Apr 23
Understanding and Designing Forms Chapter 7
Apr 26
Using Accounting Applications Chapter 8
6
May 1
Acquisition Cycle / Revenue Cycle Chapters 9, 10
May 3
Acquisition Cycle / Revenue Cycle Chapters 10, 11
7
May 8
Using Technology to Enhance Business Processes Chapter 12
May 10
Using Technology to Enhance Business Processes Chapter 12
8
May 15
Midterm # 2
May 17
IT Governance and General Controls Chapter 13
9
May 22
Test Review, Intro to Performance Measurement
May 24
Introduction to Systems Development Chapter 14
10
May 29
Memorial Day, No Classes
May 31
Balanced Scorecard / Performance Measurement
June 7
Cumulative Final Exam during class time in the same class room

8. ARRANGEMENTS FOR ASSIGNMENTS:

As indicated, some assignments may be completed in groups of students. The individual assignment will specify the group size; only one report is to be submitted per group. To prevent free-riding the group may be split at any time during the quarter, by written notification to the professor. Free-riding is further discouraged in that questions from the assignments will appear on the exams, and peer-evaluation will be solicited.

Note that some assignments might take more than a few hours to finish. You should submit the required material to your professor. The assignments are due at the beginning of the class session. No late assignments will be accepted - no exceptions.

9. MESSAGES: