AIM 4342-501 - Accounting Systems Analysis and Design

COURSE SYLLABUS
Spring 2005

AIM 4342 - Class Time and Location: Thursdays, 7:00pm – 9:45pm; Room: SOM 2.803

Instructor: Mary Beth Goodrich, CPA, CIA, CISA

Office Location: SOM 4.220
Office Hours: Thursdays 1:00-3:00pm and by appointment
WebCT: http://webct.utdallas.edu (preferred method of contact and for sending
documents)
E-mail (Work): goodrich@utdallas.edu
Web Site: www.utdallas.edu/~goodrich
Work Number: (972) 883-4775 (voice mail)
Cell Number: (214) 282-2156 (for urgent matters / emergencies only)
Fax Number: (972) 883-6811
Teaching Assistant: Chen Xiao
TA Office Hours: Mondays – 2:00pm – 6:00pm
TA E-mail: shawchen@hotmail.com
TA Office Location: SOM 2.604
TA Office Number: (972) 883-4944

COURSE OBJECTIVES:
The course will cover accounting information systems with a strong business process orientation and
emphasis on accounting systems analysis and design. Accounting is a dynamic field and we will
evaluate how the accountant’s role is evolving. We will explore the many ways in which accountants
can add value to their organizations. Ultimately, this class will make you think and apply concepts
you have learned in your academic career so far as well as any work experiences you may have. The
main objectives are:
• Gain knowledge of tools for understanding, explaining, and designing accounting information
systems with a focus on adding value.
• Acquire a conceptual understanding of the roles of accounting information and information
technology in today's business environment.
• Gain a basic knowledge regarding business processes and related internal control within those
processes.
• Develop an in-depth awareness of the impact of accounting information systems on managerial
decision-making, as well as organizational competitiveness.
• Assist you in your continuous improvement of career-relevant skills such as teaming, leadership,
strategic & critical thinking, computer skills, interpersonal, writing, communication skills, and
creativity.

What Spells Success?

• You have challenged yourself, actively participated, exercised creativity, you’ve learned along
the way, and ultimately had fun doing it.
I have found that analysis and design of information systems is one area where we as
accountants/business people/users of information systems can really draw upon all our skills, be
creative and “think out of the box”. We can do this while adding value and helping to ensure a
system will achieve business goals in a controlled manner. So let’s have fun!

Prerequisites:
Required: AIM 2302 – Introductory Cost Management - Knowledge of financial and managerial
accounting is essential.
Recommended: AIM 3322 – Integrated Accounting Information Systems

REQUIRED MATERIALS:
TEXT: Bodnar, George H. and Hopwood, William S.: Accounting Information Systems, (9th
edition), Pearson / Prentice Hall, Upper Saddle River, NJ, 2004, ISBN 0-13-008205-8
Proficiency in webCT – recommend checking DAILY during the week (grades, e-mail, discussion
items, announcements, course notes, and some individual assignments will be out there)
Also need:
♦ E-mail address and internet access.
♦ Scantrons for tests and on hand for pop quizzes (Form No. 882-E).
Other materials - will be posted on webCT, handed out in class, and/or announced as needed as we
progress.

COURSE POLICIES / INSTRUCTOR’S EXPECTATIONS:

Student Responsibilities – IT’S UP TO YOU! - The grade that you make and the degree that you
take this subject matter and actively learn it is your responsibility. But here are
some tips on what I am looking for………
Be Prepared! - Prior to class, you should complete assigned readings and/or other
assignments for the chapters we cover that day and actively participate in
discussions. Any assignments could be picked up for an individual assignment
grade.
Individual Participation - You, individually, and the class, collectively, will benefit
from your participation in class discussions. For each class, you should be
prepared to participate in a meaningful way. This will help everyone learn more
and will make the class more enjoyable.
Attendance - Class attendance is extremely important and your grades will
reflect the amount of time you spend in class (as well at the time you put in
outside of class time). If a class is missed, it is the student’s responsibility to
determine the announcements and material presented in class. Anything
discussed in class, whether covered in the text or not, is fair game for exam
coverage.
Cell Phones – Cell phones MUST be turned off when you enter class.

Class Format
I believe that you will learn more in a facilitated learning environment. What does this mean? Your
active participation in discussions will enable you to learn and retain more of the information. I see
myself as the facilitator of your learning experience. It is up to you the degree to which you
choose to learn. I have one set of experiences. All of us have different experiences that can add
to the discussion. If you have a question, please ask it. Chances are you are not the only one with
the question. When you share, we all learn. If you have any questions at all on the material, please
talk with me.

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 GRADE BREAK DOWN
Points
Exam #1 100
Exam #2 100
Final Exam 100
Individual Assignments 50
Team Project (2 interim 200
submissions worth 10 pts, and
120 pts, and final paper worth
70 points)
Teaming Evaluation Points 0 (or - or + points)
TOTAL POINTS 550

Exams - These are closed book and notes. You may expect exams to cover any material from class
discussions, presentations, the text, homework assignments, and any notes on webCT or handed out.
Exams may consist of multiple-choice, essay, short answer or problems. You may be required to
present a UTD student identification card or driver’s license at any examination.

I will have a short review of what will be covered on the exams in a class before the exam. If you
are not in class, I will not review this information with you individually. This review is just one of
the perks of coming to class.

Make-up Exams
If you have a valid reason to miss an exam, (validity to be determined by the instructor), you must
get in touch with me within a reasonably sufficient time BEFORE the exam (in person, through e-
mail or via phone). I get to determine whether you provided reasonable time to me. For personal
illness, I require a signed, physician’s excuse. With a valid, pre-approved excuse, you may take a
make-up exam. If you do not talk with me and have an approval BEFORE I give the exam you have
missed, you will receive a zero (0) for that exam.

Individual Assignments
Individual assignments are worth 50 points (5 individual assignments worth 10 points each). You will
be given six (6) individual assignments randomly throughout the semester worth ten (10) points
each. Your lowest individual assignment will be dropped. These can be in the form of quizzes
(including pop quizzes), outside assignments, homework, or some other assignment given during class
time. These assignments are generally random, but tend to occur more frequently when attendance
is low, giving people who are showing up in class an advantage. Please submit outside assignments
through webCT. No late work will be accepted for any individual assignments. You will receive 0
points if an assignment is not turned at the start of the class period that it is due or before the
class (through webCT assignments). For quizzes or in-class assignments, you MUST be present at
the time during class when this type of individual assignment is given.

Team Project
There will be a team project. There will be two (2) graded submissions throughout the semester
and a final paper at the end of the semester. Emphasis will be on “real-life” case study of an
accounting information system and applying concepts and information learned in class to analyze and
make design recommendations on an existing accounting information system. With the team
project, all submissions, materials turned in to me prior to the final deadline, and Teaming

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Evaluation forms must all must be turned in when the Final Team Project is turned in or it will lower
your grade. In addition to the hard copy of the paper that must be turned in, at a minimum, one
document containing the text from the Team Project must be turned in via webCT BEFORE the final
paper is due. A Team Project Outline will be provided. Teams that do not follow the outline
because it does not apply to them or they want to do something slightly different must get approval
from the instructor BEFORE the Final Team Project is turned in.

You have the option to use webCT functionality for “virtual” team meetings. I will be happy to meet with
your team when you have a virtual meeting. We will talk more about the Team Project as the semester
progresses.

Teaming Evaluation Form

Each individual must turn in a Teaming Evaluation Form when the Team Project is turned in through
webCT assignments functionality. For each day it is not turned in, your Teaming Evaluation Points on the
team project will go down as follows:
Later than the end of class on the date due: - 10 points
Turned in next day: - 20 points
Turned in 2 days from due date: - 30 points
Turned in 3 days or more from due date: -40 points
This includes weekends. The form MUST be completed on you and all your team members and should
include effort on ALL group work. This form MUST be typed and all instructions must be followed or 10
points will be deducted from your Teaming Evaluation Points. These will be turned in using webCT
assignments and you can find the electronic Teaming Evaluation Form there.

In addition to the points that could be deducted for a late teaming evaluation form, your individual
grade will be adjusted up (above and beyond effort) or down (less than full effort) based on teaming
evaluation forms completed on you and the instructor’s evaluation of your effort. ALL points will be
included in the Teaming Evaluation Points.

Changes
The topics to be covered and schedule for class meetings is subject to change at the instructor’s
discretion. Changes will be announced in class and/or will be posted on webCT. It is a good idea to
check webCT frequently (recommend at least 3 times per week). It is your responsibility to keep up
with what is expected of you.

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 TOPICS AND SCHEDULE

Week Topic To Do’s

Week 1: 1/13 Intros and Overview of Class
Chapter 1: Overview of Accounting Information
Systems
Start forming teams
Week 2: 1/20 Finalize Teams
Accounting Systems Development Lifecycle (SDLC)
Chapter 10: Systems Planning and Analysis
Chapter 11: Systems Implementation, Operation and
Control

Week 3: 1/27 Chapter 2: System Techniques and Documentation

Week 4: 2/3 Chapter 4: Transaction Processing and the Internal Team Submission #1
Control Process Due
Handout on Chart of Accounts and other topics
Week 5: 2/10 Chapter 4: Transaction Processing and the Internal
Control Process (cont.)
Handout on Chart of Accounts and other topics (cont.)
Week 6: 2/17
Exam #1
Week 7: 2/24 Chapter 5: Information Systems Security

Week 8: 3/3 Chapter 7: Customer Order and Account Management

Business Processes
Week 9: 3/10 SPRING BREAK
Week 10: 3/17 Chapter 8: Procurement and Human Resource Business
Processes
Week 11: 3/24 Chapter 9: The Production Business Process Team Submission #2
Due
Week 12: 3/31 Exam #2
Week 13: 4/7 Chapter 6: Electronic Data Processing Systems
Week 14: 4/14 Chapter 12: File Processing and Data Management
Concepts

Week 15: 4/21 Chapter 13: Auditing Information Technology FINAL TEAM
Chapter 3: The Internet, Intranets, and E-Commerce PROJECTS AND
and E-business concepts TEAMING
What’s next in accounting systems? EVALUATION FORMS
Review DUE TODAY

Week 16: 4/28 Final Exam

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Academic Honesty
All students in the class are expected to behave in accordance with academic integrity. Strict
adherence to the Policy on Cheating as stated in the Regent’s Rules and Regulations, Part One,
Chapter VI, Section 3, Subsection 3.2, subdivision 3.22 is expected. This policy reads:
Students are expected to be above reproach in all scholastic activities.
Students who engage in scholastic dishonesty are subject to disciplinary
penalties, including the possibility of failure in the course and dismissal from
the university. Scholastic dishonesty includes but is not limited to cheating,
plagiarism, collusion, the submission for credit of any work or materials that
are attributable in whole or in part to another person, taking an examination
for another person, any act designed to give unfair advantage to a student or
attempt to commit such acts.
Academic dishonesty of any type, will NOT be tolerated in this class. All instances of academic
dishonesty (as noted above) will be referred to the Dean of Students. To give you an idea of how
this works, generally at a minimum, plagiarized materials turned in or will receive a grade of F or 0
AND will be sent to the Dean of Students for other disciplinary penalties, which could include being
expelled from school. I use www.turnitin.com to evaluate plagiarism in submitted papers and refer
all cases to the Dean of Students.

Grade Contests / Grade Records

If you believe there is an error on any grade, you are to let my Teaching Assistant know in writing,
via webCT and copy me, what you believe may be in error and why you believe it is wrong. This
written contest is to be given within one week of the date that the test/individual assignment is
returned/ discussed in class and/or posted on webCT. If the contest is related to the final exam,
you are to present the written contest to me within one week after the day grades are posted on
the Internet by the registrar’s office. You may write by means of e-mail. If there is a mistake, I
will be glad to correct the grade. All scores for all assignments will be posted confidentially on
webCT. ALL errors must be corrected before the final exam date.

Exam Retention
I retain all exams. An exam that “walks” away either intentionally or accidentally WILL receive a
grade of zero (0).