NATIONALUNIVERSITY OF SINGAPORE

School of Business

Department o Decision Sciences

FNA 1006 Accounting Information Systems

Instructor(s):

Daniel Chee / / BIZ2-02-20 / Finance & Accounting
ShirishC. Srivastava / / BIZ1-03-36 / Decision Sciences

Session:Term II (2007/2008)

Course Objectives

This course aims to help students understand the role of information systems in accounting and other areas of business. In particular, it examines the innovative applications of information systems to streamline business operations and enhance competitive advantage. Students will understand various business/accounting cycles and learn about how information systems are used in different functional areas such as marketing, operations and supply chain, finance/accounting, and HR/management.

The objectives of the course are summarized below:

  • To learn the different information sub-systems in a typical business organisation, such as, accounting information systems, human resources management systems, operations and supply chain systems, and marketing systems.
  • To learn the different cycles within an accounting information systems.
  • Introduction to electronic business.
  • To use an accounting or enterprise resource planning (ERP) software

NOTE: This course is taught seminar style where students are expected to come prepared for classes, having read assigned readings. Students are required to participate actively in discussion, failing which they will receive low marks for participation.

Main Textbook(s)

  1. Romney, M. Accounting Information Systems, 10ed., Pearson Prentice Hall, 2007. (For Lectures 1-6)
  2. Kroenke, D.M. Using MIS, Pearson Prentice Hall, 2007. (For Lectures 7-12)

Assessment

Tutorials: 10%

Tests: 20%

Group Project: 30%

Final Exam: 40%

Course Schedule

Lecture / Topic
Lecture 1 / Accounting Information Systems Overview and Business Processes Overview
Chapter 1 & 2 (Romney)
(1)Case Problem: 2.2 – S. Dilley & Company
(2)Case: 2-3: Bar Harbor Blueberry Farm
Lecture 2 / Revenue Cycle: Sales and Cash Collections
Chapter 10 (Romney)
Case: Problem: 10.8 – O’Brien Corporation
Lecture 3 / Expenditure cycle: Purchasing and Cash Disbursements
Chapter 11 (Romney)
Case: Problem: 11.10 – Diamond Manufacturing Company
Lecture 4 / Production cycle:
Chapter 12 (Romney)
Case: Problem 12.4 – Joseph Brant Manufacturing Company (Requirement 2 & 3 only)
Lecture 5 / Human Resources Management and Payroll Cycle
Chapter 13 (Romney)
Case:
(1)Case 13-3 Fargo Publishing
(2)Problem 13.4 – Arlington Industries
Lecture 6 / General Ledger and Reporting System
Chapter 14 (Romney)
Quiz 1
Mid-term break
Lecture 7 / Introduction to MIS
Chapter 12 (Kroenke)
Case: 1-2 IRS Requirements Creep, Revisited
Case: 2-1 Customer Support and Knowledge Management at Microsoft
Tutorial Case: Modernization of Passenger Reservation System: Indian Railway's Dilemma
Lecture 8 / Information Systems within Organizations
Chapter 7 (Kroenke)
Case: 7-2 Manufacturing Planning at the Brose Group
Tutorial Case: The Trident Model for Customer-Centric Enterprise Systems at Comfort Transportation, Singapore – MIS Quarterly Executive
Lecture 9 / E-Commerce and Supply Chains
Chapter 8 (Kroenke)
Case: 8-1 Getty Images Serves Up Profit
Tutorial Case: 8-2 Dun and Bradstreet Data via Web Services
Lecture 10 / Business Intelligence and Knowledge Management
Chapter 9 (Kroenke):
Case: 9-1 Laguna Tools
Tutorial Case: 9-2 3M Safety System
Lecture 11 / Information Systems Management
Chapter 10 (Kroenke)
Case: 10-1 Marriot International, Inc.
Tutorial Case: 10-2 Starbucks International, Inc.
Lecture 12 / Information Security Management
Chapter 11 (Kroenke)
Quiz 2
Lecture 13 / Software Demonstration and Review
Final Exam

Group Project:

Instructions:

  1. There are two parts to the group project: a & b
  2. Please get the project proposal approved by the concerned instructor (a: Daniel Chee & b: Shirish C. Srivastava) before Lecture 5.
  3. Each part of the project report should not be more than 15 pages including annexures. The font size and line spacing should not be less than 11 and 1.5 respectively.

(a)Write a report on a review of an accounting software covering features such as ease of installation, flexibility in the initial setup of the chart of accounts and during subsequent modifications, updates from subsystems (sales, cash receipts, etc.), control procedures available to restrict access, control procedures to ensure accuracy of input and processing, report flexibility (how easy it is to design reports, etc.) and adequacy of audit trail (e.g. what reference data are automatically provided versus how much of the audit trail has to be manually constructed).

(b)Choose a company in Singapore using any of the Enterprise Resource Planning (ERP), Customer Relationship Management (CRM)or Business Intelligence (BI) software. Describe in the report,how the chosen company is using various modules of the softwarefor serving its business requirements. Critically assess if the use of the chosen ERP, CRM or BI software is assisting the company enhance its performance. Also describe the challenges faced by the company during implementation of the chosen software. For knowing about the chosen company, group members can use a combination of any of the accessible data sources e.g. company website, company brochures, media reports, personal interviews, etc.

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