University of California, Riverside School of Business Administration Department of Accounting and Information Systems BUS 166 - Accounting Information

Systems Winter 2013, Olmstead Hall 1212 MW 9:40 11:00 a.m.

Instructor: Office: Phone: E-mail Office Hours: Mohsen Sharifi, Ph.D., C.M.A. OLMH 2329 951.827.5280 mohsen.sharifi@ucr.edu 11:00 a.m. 12:00 p.m., MW

Required Text: Romney, Marshall B., and Paul John Steinbart, Accounting Information Systems, 12th Edition, New Jersey: Pearson, 2012. Course Description: Study of the concepts and techniques in the design and implementation of accounting information systems within companies operating environments. Emphasis is on the effects of the computer on these systems. 4 Lecture, 3 hours; extra reading, 2 hours; projects.

Prerequisites: BUS 101, BUS 108, or equivalents. Course Objectives: This course covers the treatment of accounting information as a system to be managed. Topics include a general overview of management information systems; managing computer technology; database management; transaction processing; systems security (particularly in an e-commerce environment); biometrics, electronic business activities; and systems planning and analysis. The objectives of this course are: 1. To gain an understanding of business processes by developing an ability to identify and model both business and non-business events and information processes. 2. To learn how to identify both business and information risks and develop and justify appropriate control strategies. 3. To be able to identify control strategies appropriate for both manual and automated accounting information systems.

Instructional Approach: In this course you will be introduced to the business processes and the principles of systems analysis and design. You also will learn about computer technology, internal controls and other aspects of analysis and design as related to all systems in general and financial systems in particular. We intend to treat this course as a survey of many principles and concepts rather that in-depth study of a few topics. We will try to provide you with an appreciation of analysis and design process as a foundation for all systems. It is our opinion that the best way to learn about systems is, in fact, to get involved with one. Thus it is expected that you participate in a series of hands-on experiences and projects. You are encouraged to maintain Total Quality Management and Process Reengineering perspective throughout the course. We also attempt to improve upon many of your talents and skills such as analytical ability, communication skill (both written and oral), team work and computer skills that are so crucial for professional accountants. The class time will be spent covering the main points of each chapter and discussing questions you have. Time constraints will not allow us to cover each chapter on a page-by-page basis. However, you are responsible for all sections of each chapter as well as any extra reading materials that may be provided. You need to demonstrate a professional attitude throughout the course. Participating in class discussions and contributing to the learning process are examples of those professional traits. It is expected that you attend the class on a regular basis and participate in class discussions. Assignment: Reading - All reading and problem/case assignments (Attachment 1) must be completed and ready to be turned in the class in which they are covered. You are required to discuss your solution in class for which you will be assigned class participation points. You must be in class to receive grade for your in-class assignments. Projects Three projects are assigned in this term. These projects are in areas of general ledger, flowcharting, and database. The flowcharting and database projects must be completed by teams of two students which I refer to it as small team assignments. The team members will receive the same grade in each project. The grade of zero will be assigned to the non-participating member of the team. The details for each project will be provided on the dates stated on your Assignment Sheet. To complete each project, my recommendation is to approach the problem systematically i.e. determine the facts of each project first and understand the situation; define the problem concisely; list the possible courses of action; evaluate pluses and minuses of each course of action; and finally, choose your workable solution. All written assignments will be graded heavily on appearance, organization, format, consistency and content. They must be representative of high quality work. Thus, hand written assignment is not accepted. You must have made a conscientious effort to complete the assignments. The credit assigned to your work is based on the discretion of the professor (and /or the grader assigned to the course) and in proportion to your effort in solving problem, cases or projects. Late assignment also is not accepted unless well documented evidence of emergency is produced.

Grading: Class participation Exam I (Mid-term) Exam II (Final) Assignments Projects (*) Total 40 Pts. 100 150 60 150 500 Pts.

Total percentage points earned will determine the letter grade as follows: Your grade will be based on 500 total points, as shown above. Your performance at any stage may be determined by dividing the total points earned by the total possible point up to that stage (*) You may earn up to 10% extra credit on each project for being innovative and/or suggesting improvement to the course. The instructor will determine your contribution. Letter grades based on the percentage of points attained will be assigned as follows: A= 90 100% B= 80 89% C= 69 79% D= 60 69% F= 59% and below Consistent with Anderson Graduate School of Management grading guidelines, the professor may curve individual assignment, quiz, or exam grades depending on class or individual student performance. NOTE: Any challenges by students regarding graded work must be submitted in writing (properly documenting the reasons you believe the grade is incorrect and providing proof, as appropriate) to the professor within one weeks time of receiving the graded assignment back from the professor. Any challenges brought to the professors attention past that time will not be considered. Please bring your clicker to class every meeting. If you have questions such as: What are "clickers"? How do clickers work? How do I register my clicker for use in the classroom? What do I do if my clicker does not seem to work? Go to: http://clickers.ucr.edu/clicker/publicStuFAQPage

General Policies and Other fine Prints: Good Thoughts, Good Words, Good Deeds (Zarathushtra). Withdrawals/Drop Policy - The official UCR policy regarding withdrawals will be enforced. Please refer to the University Catalog for relevant procedures and dates. Examinations and Make-up - Two examinations will be given during this session. Exam content and form (typically objective i.e. multiple choice, short answer questions or essay) will be announced prior to each exam. They will cover all material assigned, whether explicitly covered in class or not. Exams will be reviewed immediately following the completion of the exam, and will be collected and retained by the instructor. You may come to my office to look at your exam, if you desire to do so. To avoid potential unfairness to your fellow students, request for make-up examinations will almost always be denied, resulting in a zero for the exam missed. It is mandatory that a student contact the instructor prior to the exam if a make-up is to be requested. In the rare instance of well documented medical or personal emergencies precluding you from being present in class to take the exam, when a make-up is granted, the student will have no recourse as to exam difficulty or time constraint. Approval or denial of a request for a make-up examination is at the instructor's sole discretion. Academic honesty - Academic Integrity relates to being honest in the completion of your academic coursework. Trust is the central principle underlying academic integrity. AGSM needs to trust that ideas are your own. This means that all your work should come solely from your effort. For example, you need to complete your tests without external assistance. In addition, you may not present another students work as your own. Moreover, you should not plagiarize, which is an uncredited use of someone else's words or ideas. Overall, then, academic integrity means that AGSM students will display honest scholarship. It is expected that students will apply stringent professional ethical standards in their conduct in this course. The instructors general feeling is that any student who violates these ethical standards does not belong to the Accounting Profession. Please remember that honesty is a habit and not choice. Any student found to be violating academic honesty (i.e. cheating) will receive a grade of F in the course. Attendance - Regular attendance is expected. Cell phone - When you are in the classroom, you must turn your cell phone off or put it on vibration mode! No text messaging in this class. Each time your cell phone rings (or whatever), you will have ten points subtracted from your total score. Changes in syllabus - Changes in assignments and dates may be announced in class, and will be posted in Blackboard as soon as practical. You are responsible to keep up with the changes made in assignments and exam date changes. Not coming to class will not be considered an acceptable excuse for missed assignment of exams.

Class time: MW 9:40 11:00 a.m.

Week 1

Date 7 Jan 9

M W M W M W

Topic Ch. 1 Accounting Information Systems (AIS) - Overview Ch. 2 Overview of Transaction Processing and Enterprise Resource Planning Systems Ch. 3 Systems Documentation Techniques Ch. 3 - Cont.

Attachment 1 Assignment* General ledger project assigned P 1.3 P 2.2, 2.8 and 2.9 (R1&3) General ledger project due Flowcharting project assigned

14 16

21 23

28 30

M W

No Class MLK Day Ch. 12 The Revenue Cycle: Sales to P3.4, 3.6 and 3.7 Cash Collections Ch. 13 The Expenditure Cycle: Purchasing to Cash Disbursements Ch. 5 Computer Fraud P 12.9 and 12.11 P 13.2, 13.4 and 13.8. Ch. 6 Computer Fraud and Abuse Flowcharting project due Techniques P5.9 and 5.10

5 6 7

4 Feb. M 6 W 11 13 18 20 M W M W

Ch. 6 Cont. Exam (Chapters 1, 2, 3, 5, 6, 12 and 13) Ch. 7 Control and AIS Ch. 4 Relational Data Bases

P6.1, 6.4 and 6.7

Presidents Day P4.3 (R a, b & c) and 4.6 (R a Ch. 17 Data Base Design Using & b) REA Model 8 25 M Ch. 20 Introduction to Systems P17.9 Development and Systems Analysis 27 W Ch. 22 Systems Design, P 20.2 Implementation and Operation. 9 4 Mar. M Ch. 22 Cont. Data base project due 6 W Ch. 11 Auditing Computer Based P22.3 Information Systems P11.6 10 11 M Ch. 11 Cont. 13 W Ch. 16 General Ledger and Reporting System and Review. 20 W Final Exam 8:00 a.m. 11:00 a.m. (Comprehensive) (*) This is a tentative list and it may be expanded or contracted by the professor. "It takes less time to do a thing right than to explain why you did it wrong." A very wise student!

P7.1 and 7.6 Data base project assigned No Class

Student Data Sheet BUS 166

Attachment 2

Name: ______________________________ Major: _____________________ Student Number: (Only the last 4 digits) _______ Phone: ___________________ Age (Optional): ___________

e-mail _____________________

Other courses you are currently taking: _____________________________________ Expected career path: ___________________________________________________ Do you work? ______ If yes, what type of work? _______________ How many hours per week? ________

Approximate high school grade point average: _________ Approximate College grade point average: _________ Approximate Accounting grade point average: ________ Approximate score: ACT: ______ SAT: _______ GMAT: _______ If you have any questions concerning academic, professional or support services, please list them here:_________________________________________________________ If you think there is anything I should know about you that would help me or you during the course, please indicate here:_____________________________________________ Other comments: _________________________________________________________