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This 7 page Class Notes was uploaded by Gerda Pacocha on Saturday October 3, 2015. The Class Notes belongs to ACC304 at California State Polytechnic University taught by RobertHurt in Fall. Since its upload, it has received 16 views. For similar materials see /class/218386/acc304-california-state-polytechnic-university in Accounting at California State Polytechnic University.
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Date Created: 10/03/15
Acc 305 Advanced Accounting Information Systems Dr Bob Hurt CFE Case study Video Emporium Sebastian P Wacket frequently rents videos from Video Emporium on weekends his favorite genres include science fiction and action adventure Since he doesn t want to rent the same videos repeatedly he keeps a list at home of all his past video rentals To rent a video Sebastian goes to the video store with his list He peruses the various video titles eliminating those he s rented already He checks out the videos he wants and pays for them with his credit card After he watches each video at home he rates it on a threepoint scale excellent moderate poor and updates his list At the end of the weekend he returns the videos to Video Emporium A context diagram for Sebastian s rent video process appears below Directions and evaluation Please work with a group of three or four students to create a leveled set of DFDs based on the narrative and the context diagram below you may use any information technology tool you prefer to prepare your work but I will not accept handwritten work You should not need to deconstruct processes past Level 1 I ll consider the following factors in evaluating your work Organization Does your leveled set of DFDs include proper headings Does each DFD have sufficient white space to be read easily Does the leveled set include a Level Zero diagram and at least one Level One diagram Use of symbols Are the DFD symbols used appropriately Are they appropriately labeled Accuracy Does the leveled set fairly reflect the process described above A projects will meet my expectations in all three areas B projects will meet my expectations in two areas C projects will meet my expectations in one area Projects that are late incomplete handwritten or meet my expectations in none of the above areas will receive no credit Please submit your work in hard copy format by the due date noted in the syllabus I will happily provide feedback on a single rough draft for each group provided I receive it not later than 100 pm on the day of the DFD lab Video list Video 0 Sebastian P Rent Videos Emporium Wacket Rented videos Payment California State Polytechnic University Pomona College of Business Administration Accounting Department Syllabus for ACC 304 Introduction to Accounting Information Systems Spring 2010 Instructor Dr Bob Hurt CMA CFE Office Building 94 Room 242 Office hours see web page Office phone 909 8692372 Email RLHurt csu omonaedu Web page wwwcsupomonaedurlhurt Catalog description Introduction to the use design and control of accounting information systems Application of professional software packages to transaction analysis and preparation of financial statements Exposure to breadth of accounting profession career choices and what accountants actually do at work 439 p 39 39 lying Iquot 1 39 quot Minimum grade of C 20 in ACC 207207A ACC 208208A EC 201 EC 202 ENG 104 ENG 105 FRL 201 MAT 125 and STA 120 For the 20092010 academic year only MAT 125 is waived for students with curriculum years of 20082009 and earlier Reguired materials Accounting Information Systems Basic Concepts and Current Issues R Hurt McGrawHill Irwin 2008 I ve prepared a custom eBookfor you including only the chapters we ll be covering I ll review in class how to buy the book Computer Accounting with Peachtree Complete 2009 13th edition C Yacht McGrawHill Irwin 2010 You ll need to purchase this book from the campus bookstore or some other source Please ensure that you have the 13th edition earlier editions will not suffice Expanded course description This course begins your formal academic development as an accountant here you will start the process of learning the technical details of accounting developing the attitudes and behaviors you will need to succeed in the profession and familiarizing yourself with the various elements of the profession We ll examine the following topics over the course of ourtime together this quarter 0 The purpose nature and structure of viewdriven accounting information systems o The role of information technology in AIS 0 Internal control 0 Systems documentation through flowcharting 0 Business processes 0 The accounting profession You probably experienced a lot of success in your introductory accounting courses perhaps with minimal effort on your part From here forward in your training as a professional accountant you will need to be much more disciplined and focused to masterthe material and do well in your study of accounting Professional behavior does not emerge magically when your degree is conferred rather it is developed overtime through consistent effort in progressively more demanding tasks Grading criteria Your performance on the following items will determine your grade at the end of the quarter Quizzes 7 20 points 140 Professional development 15 Major projects 3 15 points 45 Total 200 Please take note of the following details about grading in this course 1 I do not curve grades 2 I will use a standard 90807060 scale at the end of the quarter to assign letter grades 3 I do not assign plus and minus grades 4 I do not accept any late or incomplete assignments nor do I offer opportunities for extra credit I consider work late if it is not submitted when I call for it in class regardless of the reason 5 Grade disputes must be submitted to the instructor via email within three calendar days of the date the graded item is available for your inspection Such documentation will trigger a review of the entire graded item which may result in a higher or lower grade 6 I will attempt to return graded work to you twice in class after two attempts I will discard it 7 You are responsible for retaining all copies of graded work until the end of the quarter 8 You must earn at least a C in ACC 304 to move on to other accounting courses In addition you must pass the Graduation Writing Test GWT before you can enroll in ACC 311 9 Dictionarycom defines fair as free from bias dishonesty or injusticequot To ensure that grading in this course is fair I will adhere to the guidelines in this syllabus and related documents such as project descriptions Your professional responsibility is to be aware of those guidelines and the consequences for not adhering to them If you receive a grade on an exam project in this course that displeases you please do not contact me with comments like the grade wasn t fairquot 10 I expect you to have perfect ontime class attendance for all class meetings other than project labs I will deduct two percentage points from your final course grade for each time you are absent or late You will be counted as late ifl call the roll and you are not present Please see me in the office if you have questions about grading in the class of q rad ed You ll have a series of quizzes during the course as specified at the end of this syllabus they will be based on the expected outcomes identified in my lectures not on every topic in the textbook Please bring the following materials to each quiz ScanTron 882 2 pencil calculator blank paper You ll have three major projects to complete this quarter You ll find additional detail on each of them in Blackboard Project 1 General ledqer software Your major form of information technology in ACC 304 will be general ledger software You may have had some exposure to relatively simple software like Quickbooks in your introductory accounting coursework In this course you ll be working with a more advanced GL package After familiarizing yourself with the package you ll be completing a general ledger project based on a case in the Yacht text Project 2 Flowcharting Flowcharting is the majorform of systems documentation we ll examine this quarter other forms such as data flow diagrams are taught in ACC 305 Advanced AIS I ll give you a case which will form the basis of yourflowcharting project You must use dedicated flowcharting software to complete the project my recommendations are SmartDraw and Microsoft Visio But any flowcharting package will be acceptable I will not however accept work done in Word Excel PowerPoint or other more generalized software Project 3 Writing You ll be analyzing the Michaels Ballet Company case in the Primis text The analysis should be two to three singlespaced pages using Arial 12point font with oneinch margins Finally you ll be completing a professional development assignment Please consult the handout in Blackboard for more information on it Homework As an experienced accounting student you know that completing all the homework timely thoughtfully and professionally is an essential element for success Here are some things to keep in mind regarding homework 1 All homework in each set should be completed by the homework review sessionquot listed in the schedule I urge you however to complete each chapter s homework as soon as possible after the related lecture l Class sessions designated as homework review may include any or all of the following a Working in small groups b Asking questions about specific homework problems c Putting problems on the board for class discussion 3 Homework in accounting information systems is more about critical thinking than about right answers In fact many problems you complete in this class will have more than one possible answer However do not conflate that notion with the idea that all answers are right answersquot In other words while a problem may have several acceptable answers some answers will clearly be unacceptable Please review these guidelines periodically throughout the quarter to ensure that you are meeting your professional responsibilities with regard to homework for this class Ethics and academic integrity I expect you to abide by the following ethical principles throughout this course A Work should be completed in the manner assigned individually or in a group 2 Except as specifically provided in individual assignment directions you are not to seek outside assistance from other students accounting faculty other faculty or business professionals in completing the work of this course 3 All work you prepare and submit to me must reflect your own original thinking and effort 4 If you become aware of unethical behavior on the part of other students in the class you must make me aware of it as soon as possible 5 You must follow all the guidelines of the University s policy on academic integrity available for your review in the University catalog 6 If you violate this code of ethics you may continue to attend class However I will not accept further assignments exams from you for the duration of the course I take ethical issues very seriously in all my courses If I find you have compromised or breached the ethical principles outlined above I will immediately report the breach to Judicial Affairs which may result in expulsion from the University you will also fail this course Professional ethics don t develop magically when you earn your degree You must begin developing and practicing them now to be a responsible successful member of the accounting profession Conclusion As you can tell you re in for a lot of work this quarter Although my standards and expectations are high I urge you not to view them as unattainable see my primary role as a facilitator and welcome your questions and comments both in class and in my office If at any time during the quarter you feel confused by the course material or overwhelmed by the workload please let me know Together I m fairly certain we can alleviate or eliminate whatever difficulties you are facing Homework assignments Chapter Homework 1 2 4 5 6 2 2 4 5 6 7 4 3456912 5 34abd56ab 8 2 4 6 a 9 13 9 4 a b 6 a 9 1O 1O 5 6 10 I will not collect the homework thus you may complete it with or without the use of information technology Consult the responses in Blackboard only after you have attempted each problem on your own 0 Complete all parts of each problem unless otherwise specified 0 For any problem that requires systems documentation create a systems flowchart Date Class schedule Class activity Assignment due March 30 Syllabus review amp projects introduction April Chapter 1 lecture amp activities Chapter 1 homework review amp quiz Chapter 2 lecture amp activities Chapter 2 homework review amp quiz General ledger project lab Chapter 4 lecture amp activities Chapter 4 homework review amp quiz Writing assignment lab Chapter 5 lecture amp activities General ledger project May Chapter 5 homework review amp quiz class canceledinstructor furlough day Flowcharting project lab Chapter 8 lecture amp activities Chapter 8 homework review amp quiz Chapter 9 lecture amp activities Chapter 9 homework review amp quiz Chapter 10 lecture amp activities Writing assignment Flowcharting project June Chapter 10 homework review amp quiz Professional development discussion There will be no meeting during final exam week as I will be taking another furlough day