MGA 311, Fall 2006, Course Syllabus
MGA 311, Fall 2006Professor: Daniel Bryan, 368 Jacobs
MWF8:00-8:50, Jacobs 122 (F1A)
MWF 9:00-9:50, Jacobs 122 (F2A) 645-3263
MWF 12:00-12:50, Jacobs 122 (F4A)
MWF 1:00-1:50, Jacobs 122 (F3A)
Professor’s teaching philosophy
As an educator of future business people, my job is to help you develop a theoretical accounting systems background, and skills that will make you successful in your career. It is your task to learn, and mine to help with that learning process.
The activities in this course are designed to train some facet of your skill set: understanding business processes and accounting databases, thinking clearly, being punctual, expressing yourself accurately and concisely, dealing with uncertainty, and meeting deadlines.
My approach to this course is to focus on basic accounting practices and on systems issues that are relevant to accountants. Therefore, I plan to spend significant time on non-technological issues and to examine those technological issues that have importance to accountants.
Office hours
Office Hours: Monday and Wednesdayfrom 2:15 – 4:00, Thursday from 12:30 – 2:00, and by appointment. I encourage you to visit me during office hours to discuss your questions related class or careers in the accounting profession. All specific questions related to class materials should be focused, with students having attempted related exercises/problems, and ideally having a suggested solution. If you are unable to meet with me during my office hours, please make an appointment (by e-mail or phone) to see me.
Course Objectives
COSO’s Enterprise Risk Management Framework (ERM)’s Information and Communication control component states that a primary purpose of an AIS is to gather, record, process, store, summarize and communicate (report) information. Accordingly, accountants must understand how (1) transactions are initiated, (2) data are captured or converted from source documents, (3) computer files are accessed and updated, (4) data are processed and (5) information is reported to internal and external users. Additionally information integrity is important. Thus the objectives are:
- Familiarize students with theory behind basic accounting information systems (how we obtain, record store, and report information) and to provide a foundation for deeper knowledge of accounting theory and practices through learning the mechanics of accounting information systems (transaction processing).
- Familiarize students with accounting systems documentation issues and how to flowchart and diagram systems.
- Familiarize students with Microcomputers, data structures, and data modeling.
- Introduce students to accounting information systems control procedures.
Required text and course materials
1. Accounting Information Systems, Romney and Steinbart.
2. Computerized Accounting: Using Microsoft Great Plains Dynamics by A. A. Arens and D.D. Ward. (Note: This will be used for a group project).
3. Note taking – every attempt will be made to have PowerPoint slides or other materials used in class available to students on UBLEARNS. You should print these materials out prior to class to make your note taking easier. A few sections are not covered in the text book (Make sure you print these).
Optional text and course materials
1. Some Access book, such as your MGS 351 text.
2. Your Intermediate Accounting or Introduction to Accounting text, or suitable substitute. Most AIS texts assume a solid foundation in an introductory financial accounting course and therefore omits many of the background details for certain topics.
3. A flowcharting template with manual processing symbols. You can wait until we cover the documentation section to purchase one.
Posting of Materials
Some of the Course Materials (notes, samples, etc.) can be found at UBLEARNS.
Communication
Email will be used, sometimes extensively, to communicate to students between classes. Often issues arise or information becomes available that would clarify requirements or enhance your performance in class. Please make sure your account is in order and functional.
Grading
% of Grade
Assignments/other10
Project 1 Manual System 12
Project 2 Great Plains 12
Project 3 Design/Build System 15
Midterm 121
Final30
TOTAL100
Grades are generally characterized by ≥ 90% being some type of A (A or A-), ≥ 80% being some type of B (B+, B or B-), ≥ 70% being some type of C (C+, C or C-), and so forth. Should overall percentages be particularly low, adjustments may be made to the distribution of grades.
Assignments/Other
Assignments will be assigned to help you learn some of the major concepts of this course. They will cover topics such as documenting accounting information systems, accounting information system modeling, and internal controls in a system. Other items include class participation, other small assignments, and/or quizzes. All assignments are dueat the beginning of class.
Projects(There are three projects related to MGA 311)
Project 1:Manual System: Introduces you to some of the basic source documents used in business and how the information from these forms flow through an accounting system (recorded, summarized, and reported).
Project 2:Great Plains: Introduces you to a computerized accounting system. Transactions from a month of operations will be recorded in the automated system. There is also a short written requirement.
Project 3:Designing Database using Access: Brings it all together with an assignment that will require modeling, documenting and programming a sub-system of AIS. This project includes completion of the system using Microsoft Access.
For projects, late work will be accepted, up to the next class session, with a 10% penalty for each 24 hours or part thereof that it is late.
Midterm Exam
The midterm exam maybe given outside of the regular class schedule. Be sure to know when and where. Makeup Exams will not be given (except for the extreme hardship cases). If you have a problem with the schedule, please let me know as soon as possible. Exam questions will be a combination of multiple choice, short answers, essays/problems and flowcharting.
Final Examination
The final is comprehensive, but will be more weighted towards the material after the first midterm. Exam questions will be a combination of multiple choice, short answer and/or essays/problems.
Readings
Classes are conducted based on the assumption that students have pre-read material for the day it will be discussed. Additional recommended problems may be assigned and are not collected. It is the responsibility of students to pre-read the material and complete any recommended assignments. Solutions to recommended homework problems will be posted on UBLEARNS.
This order of study will maximize the effectiveness of our in-class time together.
Writing/Communication
Communication is important in business. Pay particular attention to how you communicate (both oral and written). For this class, there are not a lot of writing assignments. However, when you have to write for this class please use the Memo format in “Effective Writing A Handbook for Accountants” by May and May.
Student Conduct
I encourage the students to ask questions and participate in class. From time to time, I may call on students. Please feel free to ask questions.
To assist students with cultivating a professional attitude, I reserve the right to adjust grades downward for class behavior unbecoming of the professionalism I expect in the workplace (e.g. excessive absenteeism, excessive chatting in class, complaining, and rudeness). Think about how you would like an employee to act if you had to manage them.
All University regulations regarding academic honesty apply to this course. That is: No student shall attempt to claim credit for the work or effort of another person or used unauthorized materials on an examination. Nor have they intentionally or knowingly helped or attempted to help another commit an act of academic dishonesty. Infractions of the student conduct code may result in an "F" grade in the course for all students involved plus other action as deemed appropriate.
Prerequisites:
MGA 201 and 202 and Junior Standing. Also recommended that you be enrolled in or have completed MGS 351. A fierce desire to learn and work hard is always welcome.
Post Requisites
To continue into MGA302 requires a C or better in both MGA301 and MGA311.
To continue into the MGA400s requires a C or better in MGA302
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