Acct 320-01 Accounting Information Systems
Course Schedule – Spring 2009

Acct 320 Home Page
Updated on 2-April-2009 (Added Ch. 5 link)
REMEMBER: Class meets in Thomas 223 on Tuesdays and Thomas 209 on Thursdays
1/13 | 1/15 | 1/20 | 1/22 | 1/27 | 1/29 | 2/3
2/5 | 2/10 | 2/12 | 2/17 | 2/19 | 2/24 | 2/26
3/3 | 3/5 | 3/17 | 3/19 | 3/24 | 3/26 | 3/31 | 4/2
4/7 | 4/9 | 4/14 | 4/16 | 4/21 | 4/23 | 4/27

Date

 January 13, 15, and 20

Chapter

Chapter 1 - Accounting Information Systems and the Accountant

RAT

No Chapter 1 RAT

Guest Speaker

 January 20, Mr. Bill Mason, retired Union Carbide executive

Core Competencies

  • Distinguish AIS terminology (4-13)
  • Learn how IT influences accounting systems (13-20)
  • Understand how financial reporting is changing with advances in IT (15)
  • Understand how management monitors performance using dashboards and scorecards (17)
  • Be aware of new technologies used in accounting (9-13)

Key Figures
  • 1.3
  • 1.6
  • 1.7
  • 1.8
  • 1.9
  • 1.10

Date

 January 22, 27, 29, and February 3

Chapter

Chapter 8 - Introduction to Internal Control Systems

RAT

 January 22

Guest Speaker

 February 3 -- Ms. Gail Reynolds, Executive Director, Washington State Community College Foundation

Core Competencies -- material in this chapter is the central focus of Acct 320 and the basis of the client internal control projects
  • Understand internal control systems and their components (240-44)
  • Understand the importance of enterprise-wide risk assessment and its connection to internal control (243)
  • Be familiar with the roles played by COSO and Cobit in internal control systems (244-46)
  • Understand the difference between preventive, detective, and corrective controls (246-49)
  • Be able to evaluate and recommend control activites for internal control systems (249-57)

Key Figures

Date

 February 5, 10, 12, and 17

Chapter

Chapter 3 - Documenting Accounting Information Systems

RAT

February 5

Core Competencies

  • Explain why AIS documentation is important (66-69)
  • Be able to draw and explain simple document flowcharts (69-73)
  • Be able to draw and explain simple process maps and data flow diagrams (77-84)
  • Understand the importance of end-user documentation (89-91)

Key Figures
  • 3.1
  • 3.2
  • 3.3
  • 3.4
  • 3.8
  • 3.9
  • 3.10
  • 3.12
  • 3.13
  • 3.18
Useful Links Data flow diagram tutorial from University of the West of England - Bristol

Date

 February 19, 24, 26, March 3, 5, 17, 19, 24, 26, and 31

Chapter

Chapter 4 - Accounting Information Systems and Business Processes: Part 1

RAT

 February 19

Guest Speaker

 March 3 -- Ms. Gail Reynolds, Executive Director, Washington State Community College Foundation

Video Viewing

 March 5 and 19 -- Internal control weaknesses in "Catch Me If You Can"

Guest Speaker

 March 24 -- Mr. Bill Mason, feedback on Union Carbide case

Core Competencies

  • Explain the steps in the financial accounting process (110)
  • Describe the use of journals and ledgers in processing accounting transactions (108-110)
  • Understand the different coding schemes used by accounting information systems (110-112)
  • Explain why accounting information systems planning starts with understanding the needed outputs (112-116)
  • Understand the concept of business processes using Oracle E-Business Suite as an illustration of enterprise software
  • Explain the inputs, processes, and outputs of the sales and purchasing business processes (116-128)
  • Understand the impact of outsourcing on the internal controls for the sales and purchasing processes (128-129)

Key Figures
  • 4.1
  • 4.2
  • 4.3
  • 4.4
  • 4.8

Date

 April 2, 7, 9, 14, and 16

Chapter

Chapter 5 - Accounting Information Systems and Business Processes: Part II

RAT

 April 2

Core Competencies

  • Explain the inputs, processes, and outputs of the HR, fixed asset, production, and financing business processes (140-155)
  • Understand the accounting information needs of special types of organizations (156-161)

Key Figures
  • 5.1
  • 5.2
  • 5.5
  • 5.7
  • 5.8
  • 5.9
  • 5.11
  • 5.12
  • 5.15

Date

 CHAPTER OMITTED

Chapter

Chapter 9 - Computer Controls for Organizations and Accounting Information Systems

Core Competencies

  • Be able to identify general controls for organizations and understand their role in corporate governance (268-279)
  • Understand the importance of general IT controls and their impact for accounting systems design and implementation (280-285)
  • Be familiar with general IT security issues for wireless networks and mobile technologies (281-284)
  • Understand the importance of application controls and their impact on accounting systems (286-294)

Key Figures
  • 9.3
  • 9.4
  • 9.9
  • 9.13

Date

 April 21, 23, and 27

Project Work

April 21 and 23 -- discussions with teams, coordination of presentation
Project Presentation April 27 -- 4:00pm - 5:00pm at WSCC
Acct 320 Home Page
Updated on 2-April-2009 (Added Ch. 5 link)