ACCTG 3750 Accounting Information Systems, Fall 2009   

Professor:             Jeff Davis; WB 248, phone: 626-6064, email jtdavis@weber.edu, (Please send class email through Weber online class email.)

Homepage:          faculty.weber.edu/jtdavis

Office Hours:        MW 8:30 - 10:00;  I will be online  from 9:00 am to about 10:00 am those days.   

(Note: Instead of first three weeks for Wednesday online, I will be in Wattis 120 on Wednesday from 11:00 am to 1:00 pm . if you want face to face help with the Systems Understanding Aid (SUA) assignment or help getting started with the online material.)   I there is a classroom change, I will put a note on the door and will send an announcement to all the class. 

Class time:          Online

Any student requiring accommodations or services due to a disability must contact Services for Students with Disabilities (SSD) in room 181 of the Student Services Center. SSD can also arrange to provide course materials (including the syllabus) in alternative formats if necessary.

Text:       Systems Understanding Aid 7th Ed. by Arens & Ward (Armond Dalton Publishers, Inc.)

                Computerized Accounting Using Peachtree, 3rd Ed. by Arens & Ward (Armond Dalton Publishers, Inc.)

                Powerpoint Slides.  Make sure you go through the powerpoint slides.  Do not wait until the end of the course.   THE POWERPOINT SLIDES ARE THE BASIC TEXT OF THE COURSE.
               
 I also have Wimba archive videos that go through the powerpoint slides. The Wimba archives are found in the Course content in WSUonline while the powerpoint files are found in the syllabus class schedule below.   

Other:  Online software training modules from Office productivity training  www.elementk.com.  The package you will need to purchase gives you a subscription for the semester to over 50 online training courses as well as over 1000 online books. The cost is $60.  You will need to pay at the University Cashiers either in person or you can do it on the phone with a credit card.  Tell the cashier it is for accounting online training (code 446).   The cashiers office will give me a list of those who have paid, and I will then issue you your access key via email within the WSU Online system. You will enter the access key with the dashes and then setup your own username and password. From then on, you will login to your elementk account using your own username and password through the internet.  Pay your subscription as soon as possible so you can start on your excel elementk assignment.  It is the first assignment due.  You will need to download

Wimba Archives:  Wimba Archives are video clips that I have prepared to help you go through the course material and assignments. They can be accessed at this time only through your WSUOnline blackboard system. These video clips walk you through conceptual information, accounting procedures, & computer details you will need to complete the assignments . To view  the Wimba video archives, click on the Wimba Icon at the bottom right hand corner in the course content window of WSU online. Then click on the blue "enter" arrow next to the archive you want to view.  Then you either wait for it to start or click on "appshare start." A relatively fast internet connection will be necessary to view these video clips.  You cannot download them.

Hardware Required:  You will need a laptop or desktop computer to complete assignments using various software. You will need Microsoft Word, Excel, and Access 2007.  The Peachtree software comes with the book. I will provide Infocus software.

If you want to use your own computer then work on your assignments on a different computer such as a university computer in the labs, you will need some type of portable storage that will hold at least 200 Meg.  (128 Meg will not be enough)  Any type of USB storage drive should work.  This is necessary to run and store the Peachtree software and data, as well as any Excel, Access, Word data files you may use.  It will also be useful for the Infocus software and data files we will use in class. 

Course Objective:  To learn and apply the principles of Information Systems as applied to accounting systems. Course may include:

 

Class Assignments and Exams

Grade Scale

Systems Understanding Aid (SUA) 

Wimba Archive: SUA Getting Started
                              SUA Electronic Spreadsheet Assign  

SUA Assignment (Follow these instructions very carefully.)

Extra Tips for SUA

We will do (Transaction Set A: Document 1 Blue Sheet).  We will do the transactions grouped into transaction cycle, Option 1.  So you will complete the Sales/CR transaction cycle, then the Purchases/CD cycle, then payroll, then finish off the month end and year end procedures.  You will do the year end trial balance using an MS Excel worksheet.  The instructions are are in the following link: SUA Electronic Spreadsheet Assignment.  The Beginning excel file is as found in the following link: SUA Excel Spreadsheet

Hand in SUA Packet manually and the SUA Spreadsheet through WebCT. 

For the manual packet, don't forget to put your adjusting and closing entries into the manual general journal and post them to the manual general ledger accounts.

Hand in your whole packet except for the Reference book. Make sure your name is on the packet. Hand in to Dept of Accounting Secretary or mail it to:

Prof Jeff Davis
School of Accountancy
3803 University Circle
Ogden, UT 84408-3803

For the electronic worksheet, don't forget your bank reconciliation for December and your AR Aged Trial balance, AP Trial Balance, and Fixed Asset Trial Balance.  All these should be included as a worksheet tab that is added to the electronic trial balance and financial statement file you hand in through WebCT.

See WebCT for specific due date and time.

Learning Outcome:

1c: Business processes, analysis, and decision making

 

 

15%

95 %

A

67%

D+

Spreadsheet ElementK Online Assignment

Wimba Archive: ElementK Setup and Lab Download

Complete and hand in the labs from Microsoft Excel 2007:   
Level 2 (Second Edition)
  Calculating Data with Advance Formula
  Organizing Worksheet and Table Data
  Presenting Data Using Charts
  Analyzing Data Using PivotTables and PivotCharts

Level 3 (Second Edition)  
  Streamlining Workflow
  Collaborating with Others
  Analyzing Data

You will have to download the labs from elementk, complete the labs in MS-Excel and then submit the files through Web CT.  You will hand in a total of 7 Excel files, one from each assigned lab.  In Web CT you must submit all the files at one time.  

See WebCT for specific due date and time.

Leaning Outcome:

1h: Design and application of technology to financial and non-financial information management

10%

90 %

A-

63%

 

Spreadsheet Development

Powerpoint: Accounting Concepts for Cash Flow
(Also a Wimba Archive)

Wimba Archive: Cash Flow Spreadsheet

Cash Flow Spreadsheet Project

Cash Flow Project Data

See WebCT for specific due date and time.

Leaning Outcome:

1h: Design and application of technology to financial and non-financial information management

 

15%

87%

B+

60%

D-

Internal Control Project: 

Powerpoint:
Computer Controls 
(Also a Wimba Archive)
Internal Control Evaluation Principles and Concepts

(Also a Wimba Archive)
Transaction Errors & Management Assertions
(Also a Wimba Archive)

Wimba Archives:
  IC: Infocus Project and File Downloads
  IC: Documenting Accounting System Overview Flowchart
  IC: Documenting Accounting System Level I Flowcharts Getting Started
  IC: Documenting Accounting System Level I Suggested Flowcharts
  IC: Documenting Controls Part 1
  IC: Documenting Controls Part 2
  IC: Selecting Key Controls
  IC: Documenting Preliminary Control Risk Assessment
 IC: Ideal Controls

Internal Control INFOCUS Project

Download IC software and data file  Ownco.zip  

Control Procedures list and definitions (Use this document to study for Matching problem on the Final exam at the end of the course.)

Auditor Perspective (10%):  Documentation of Controls and Audit Risk Assessment based on "the way it is." 

Hand in "Actual Ownco documentation through attached file in Web CT. Be sure to hand in the completed infocus data (*.idb) file. Name the file starting with an "A" then your first 6  letters of your last name and your first initial.   In addition, hand in the word file with your two paragraphs stating your risk assessment and general reasoning.   

See WebCT for specific due date and time.

Consultant Perspective (10%): "Ideal Ownco Documentation.

Using Infocus document a set of Controls  that would be ideal ( i.e provide for an ideal set of controls without hiring new staff. ) It will help you to use the processing and controls report ,missing controls report, and the key controls report in the Ownco case.  If you have an ideal set of controls, there will be no missing controls in the process and controls report, and the missing controls report will be blank.  Also you should have more key controls on your key controls report that you had in the actual documentation file.

Also include a writeup of how to improve segregation of duties including separation of:
Authorization of Transactions
Recording Transactions
Custody of Assets
Person performing control does not perform process

Hand in "Ideal" Ownco documentation through attached file in Web CT. Name the file starting with an "I" then your first 6  letters of your last name and your first initial. Be sure to also hand in your segregation of duties writeup in a MS-word file.  

See WebCT for specific due date and time.

Leaning Outcome:

1a: The professional role played by accountants in society providing and ensuring the relevance and integrity of financial and other information
1d: Internal Controls and Security
1e: Risk assessment and assurance for financial and non-financial reporting

20%

83%

B

 

 

Peachtree Accounting 

Wimba Archive: Peachtree Getting Started

Chapter 1 is installation of the software.  Read and follow instructions very carefully.  Do not forget to run the batch file named Waren Sport Supply (see top of page 1-12)

I would also suggest you do a backup of your data each time you work on it so you do not have to start over if something goes wrong with the data files.  Backup and restore instructions are included in chapter 1.

Chapter 2 is a familiarization with the menus and windows of the software. 

Chapters 3-6 are for your practice and learning the software:
Ch 3: Overview of Peachtree Accounting
Ch 4: Sales & Cash Receipts Cycle transactions
Ch 5: Purchasing & Cash Disbursements Cycle transactions
Ch 6 Payroll, Gen Jnl, transactions, Bank Rec, Maintenance

A very useful tool for learning how to do each type of transaction in peachtree accounting software is the Reference book that comes packaged with your Peachtree instructions and assignment book. The reference book provides step by step intstructions for each transaction type and shows you the transaction windows and where all the data is input into each transaction window.

Hand in completed chapters 7 and 8.  (Option A for chapter 7)

Chapter 7: Computerized Accounting Cycle 70%
Hand in the 12 reports list at the end of Option A (page 7-17 and 7-18. Do not print the reports.  Export the reports to either an excel file or a pdf file. 
Name each pdf or excel file based on its report title and upload the files to webct.   Do not hand in the tear out pages or questions.

Chapter 8: Company Setup and Chart of Accounts 30%
Hand in the ending trial balance (after completing transactions.) Export the report to either an excel file or a pdf file and upload the files to webct. Do not hand in the tear out pages or questions.

See WebCT for specific due date and time.

Leaning Outcome:

1c: Business processes, analysis, and decision making
1h: Design and application of technology to financial and non-financial information management

15%

80%

B-

 

 

Database Access Elementk Online Assignment

 (MS-Access 2007:
 Level 1 (Second Edition):
   Tutorials--View all tutorials,
    Labs--Complete all the labs

You will find the tutorials and labs by using the menu: Catalog - Office productivity - End User Database.  You will then scroll to find MS-Access 2007.

Tutorials: M
y admin account shows me what you have completed.  I will look at the time spent for the tutorials.  I should see at least an hour and a half.

Labs: You will need to download the lab files and then unzip them.  Make sure the files are not read only.  You will then submit the completed Access database files through Web CT. 

See WebCT for specific due date and time.

Leaning Outcome:

1h: Design and application of technology to financial and non-financial information management

 

15%

77%

C+

 

 

Mini Exam

Exam includes one problem on normalization and one matching problem with 20 internal control names and descriptions. 

For the matching problem study the Document:
Control Procedures list and definitions

For the Normalization Problem study and practice the normalization problems found in the Normalization and Video Store Answer powerpoint presentations and wimba archives. I encourage you to work through both these problems without the answers in front of you.  The exam problem will give you one "invoice" table, and you are to put it into Third Normal Form and then mark the foreign keys.  The exam problem will be very similar to the two normalization problems in the powerpoint slides.

 

10%

73%

C

 

 

   

70%

C-

 

 

Total

100%

 

 

 

 

Class Schedule (Changes May Occur)

Week

Class Activities

Assignments

1 & 2

Aug 24

Wimba Archive: Course and Syllabus Overview

 

 

 

 


Wimba Archive: ElementK Setup and Lab Download

 

Wimba Archive:
// Archive Info
Name: Acct 3750 Assignment File Upload to WSUonline
URL: http://67.202.209.37/launcher.cgi?room=_weber_s_382596192041_532846_2009_0501_1327_21

Powerpoint: Big Picture Discussion 
(Also a Wimba Archive)

Wimba Archive:
SUA Getting Started
SUA Electronic Spreadsheet Assign  

SUA:
Use Book Review Steps in Accounting Cycle (see p 10 SUA Ref Book)

Go Over SUA Assignment:
1. Instructions, Flowcharts and Ledgers
2. Journals and Documents.
3. File Tabs and SUA envelope


 

To get Started: 

Login in to WSUOnline and open the Acctg 3750 course you are enrolled in. You can see the Syllabus as an icon. The syllabus can be accessed from the link on my home page faculty.weber.edu/jtdavis

I have prepared Wimba video instructions for much of this course.  To get to the Wimba video instruction archives, click on the Wimba instruction icon at the bottom right hand corner in the course content window of WSU online. Then click on the blue "enter" arrow next to the archive you want to view.  Then you either wait for it to start or click on "appshare start." I suggest you start with the Archive named ."Acct 3750 Course and Syllabus Overview: 

Get your Elementk Fee Paid, get your access key and set up your elementk account.

Make Sure you can get to your Element Excel Labs and Have them downloaded. You need to get started on these Excel labs. 

 

 

 

 

 

The SUA is a mostly a paper assignment except for the electronic spreadsheet part. I will have a face to face session weeks 1 & 2 help with SUA process. Wednesday 11:00 am to 1:00 pm. Meet in Wattis 120.

 

 

 3 &4

Sep 7

Powerpoint: Accounting Information Systems
(Also a Wimba Archive)

Powerpoint: Systems Develop Process
(Also a Wimba Archive)

 

 

 

Keep Working on SUA PART 1
 
I will have a face to face session week three for help with SUA process. Wednesday 11:00 am to 1:00 pm. Location to be announced.
I would strongly suggest you take advantage of this opportunity to check your work for the Sales & Cash receipts. 
I will be checking and giving feedback for PART 1 (Sales & Cash receipts) of SUA:
  Completed Sales Journal, Completed Cash Receipts Journal, Completed Aged AR trial balance, General journal and GL posting for Sales and Cash receipt
Transactions. 
 
Keep working on ElementK Spreadsheet Labs
 
Start Working on SUA Parts 2-4
 
Elementk Excel Labs Due. See Web CT for 
	specific Day & Time. 

5 & 6

Sep 21

Powerpoint: Accounting Concepts for Cash Flow
(Also a Wimba Archive)
http://weberstatelive.wimba.com/launcher.cgi?room=_weber_s_382596192041_532846_2009_0515_1629_00

Wimba Archive: Cash Flow Spreadsheet
http://weberstatelive.wimba.com/launcher.cgi?room=_weber_s_382596192041_532846_2009_0506_1600_31

Keep working on SUA parts 2 through 4 and Element K Spreadsheet labs and Element K Excel Labs

Spreadsheet Development of Cash Flow Statement Due. See Web CT for specific Day & Time.

 

 

 

7 & 8

Oct 5

Powerpoint: Computer Controls 
(Also a Wimba Archive)

Powerpoint: Internal Control Evaluation Principles and Concepts
(Also a Wimba Archive)

 Wimba Archives:

IC: Infocus Project and File Downloads

IC: Documenting Accounting System Overview
 
 IC: Documenting Accounting System Level I Flowcharts Getting Started
 

IC: Documenting Accounting System Level I Suggested Flowcharts I

Completed SUA and SUA Electronic Spreadsheet Assignment Due. See Web CT for specific Day & Time.

 

Work on "Actual" Ownco Documentation Internal Control Assignment

 

 

 

 

 

 

 9&10

Oct 19

Wimba Archive: Peachtree Getting Started

PowerPoint: Transaction Errors & Management Assertions
(Also a Wimba Archive)

Wimba Archives:
IC: Documenting Controls Part 1

IC: Documenting Controls Part 2

IC: Selecting Key Controls

IC: Documenting Preliminary Control Risk Assessment

Work on familiarization and types of transactions Chapters 1-6 of Peachtree.  

Work on Chapters 7, 8 Peachtree

 

Work on Ownco Actual Documentation

 

 

 "Actual" Ownco documentation due.  See Web CT for specific Day & Time.

11&12

Nov 2

Wimba Archive:
IC: Ideal Controls

 

 

Assign "Ideal" Ownco Internal Control Project Work on documentation "Ideal" controls for Ownco.

 

Continue working on Peachtree ch 7, 8 and Ownco Ideal

"Ideal" Ownco documentation due.  See Web CT for specific Day & Time.


Begin Work on MS Access Elementk Courses. Do not wait. 

 

 

13,14&15

Nov 16

Powerpoint:
Intro to Databases

(Also a Wimba Archive)

Powerpoint:  Normalization.
(Also a Wimba Archive)

Powerpoint:  (Video Store Answer) 
 (Also a Wimba Archive)

 

 

 

Work on MS Access 2007 Elementk Courses. 

 

Work on finishing of PT ch 7, 8 

Work on Video Store

 

Peachtree Due. See Web CT for specific Day & Time.

 


Element K MS Access 2007 courses and labs due. 
See Web CT for specific Day & Time.


 

 

 

Finals

Dec 5

 

 

Exam  in main testing Center

 

Mini Exam Available Dec 4-8

Exam includes one problem on normalization and one matching problem with 20 internal control names and descriptions. 

For the matching problem study the Document Control Procedures list and definitions

For the Normalization Problem study and practice the normalization problems found in the Normalization and Video Store Answer powerpoint presentations and wimba archives. I encourage you to work through both these problems without the answers in front of you.  The exam problem will give you one "invoice" table, and you are to put it into Third Normal Form and then mark the foreign keys.  The exam problem will be very similar to the two normalization problems in the powerpoint slides.