Northeastern
Department of Accounting
SUMMER OF 2007
INSTRUCTOR:
Vicki Trammell-Spencer, MBA,
CPA
Office in Tahlequah: PA 110
Office Hours: 6:30-7:30
a.m. & 10:15-11:15 a.m. M T W TH
Assistance outside of these
office hours is available.
Telephone: 918-456-5511 ext. 2902 FAX:
918-458-2337
E-Mail: trammell@nsuok.edu
COURSE TITLE AND NUMBER: CLASS DAYS & TIME:
Accounting Information Systems,
ACCT 3313 7:30- 10:10 a.m. M T W TH
Computer Room BT B8 June 4th – June 28th
Alternative Class Room B9A
PREREQUISITES:
Introduction to Financial
Accounting, ACCT 2103
Introduction to Managerial
Accounting, ACCT 2203
Management Information
Systems, MIS 1133
CATALOG DESCRIPTION OF
COURSE:
Design of systems to
process and report accounting information for purposes of assisting management
in the decision-making process, reporting considerations, and strengthening
internal controls. Practice in using
accounting software.
COURSE PURPOSE:
The purpose of this course
is to review accounting principles, accounting reports, accounting software
systems, preparation of accounting reports using spreadsheets and to introduce
the student to the flow of transaction data through a business.
EXPECTED COURSE OUTCOMES:
1. Able to prepare basic
accounting worksheets using spreadsheet software.
2. Understand the data flow of
transactions through a business.
3. Set up a business using
QuickBooks accounting software.
4. Recognize basic internal
control inadequacies.
5. Perform basic accounting
functions using Peachtree accounting software.
6. Prepare adjusting journal
entries.
7. Use the internet to locate
information related to accounting software packages.
8. Describe the major features
of a property accounting application system.
9. Prepare depreciation
schedule using spreadsheet software.
10. Use special journals to
record accounting transactions.
INSTRUCTIONAL MATERIALS: (Required Textbook and Understanding Aid)
Accounting Information
Systems,
Bodnar and Hopwood, 9th Edition, Prentice Hall,
ISBN #0-13-008205-8
Systems Understanding Aid, 6th
Edition, Armond Dalton Publishers, ISBN # 0-912503-23-8.
STUDENT PERFORMANCE
ACTIVITIES:
Attendance/Punctuality
Students will be expected
to attend class and be on time.
Excessive unexcused absences can affect your
grade. A seating chart will be used and attendance
will be monitored. Participation in
class discussions is
strongly encouraged. There is no such thing as a dumb”
question. I appreciate your
participation and
questions.
Instructional Philosophy:
The most effective and
efficient use of classroom time aims at reinforcing or clarifying what the
student has
tried to learn on an
individual basis before entering the classroom.
Therefore, optimal learning is achieved by
(a) wholehearted
preparation via studying the assigned chapters and solving the assigned
problems,
(b) discussion of the
material by the students and professor in class, and (c) the professor=s
underscoring of the most important points.
The student bears the
primary responsibility for learning the material, while the professor has the
responsibility to assist in the learning process by demonstrating
problem-solving techniques and clarifying difficult concepts. To achieve this objective, the student should
plan to spend at least two hours outside of class for each hour in class.
ASSIGNMENT DUE DATES:
Homework problems may be
collected at the beginning or the end of the class period assigned. However,
information obtained during
class discussion of assigned problems must be indicated by the use of red ink
to
distinguish work done
before, rather than during class. You will be given partial credit for a
reasonable
attempt to work the
problem, even if significantly deficient. (See attached schedule for specific
problem
assignments and due dates.)
STUDENT EVALUATION:
Grades will be based upon
formal written examinations, periodic quizzes, and written assignments. If a
student misses one of the
first three exams, and has a valid excused absence, and notifies the instructor
before
the exam, it can be made up
before the next class period with a ten point reduction in the exam score. Each
additional missed exam will
be assigned a grade of zero.
Written Examinations . . .
. . . . . . . . . . . . . . . 300
Quizzes/Special Project,
etc. . . . . . . . . . . . . . . 90
Systems Understanding Aid .
. . . . . . . . . . . . . 100
Final Exam . . . . . . . .
. . . . . . . . . . . . . . . . . . . 100
Total possible points . . .
. . . . . . . . . . . . . . . . .
705
One quiz and a total of 15 points (or three assignments) of homework will be dropped. Homework and quizzes may not be turned in late.
Letter grades are computed
as follows:
A = 90-100%
B = 80-89%
C = 70-79%
D = 60-69%
F = under 60%
Grade Appeals-The student should arrange
a conference with the professor; if no settlement is reached,
either party may refer the
matter to the College of Business Dean by a written statement. If mediation fails,
the matter will go to the
Vice President of Academic Affairs. The
deadline for initiating a grade appeal is
four (4) months after the
date the grade was assigned.
Deadline for Dropping
Course-Students
are advised that the last date during the semester when they may
drop a course with an
automatic “W” will be June 21, 2007. If you decide to drop after this date, you
will
receive the grade you have
earned up to the drop date. The grade of
“W” will be assigned if your grade is a
“D” or higher; and an “F”
will be assigned if you stop attending and have not turned in assignments or
have
not taken scheduled exams
prior to the drop date.
If a student elects to drop
the course after June 21st, a designation of withdrawn passing (W)
will only be
assigned if all course
requirements up to the official date of withdrawal have been completed and your
year-
to-date scores test scores
are equal to or greater than 60% of available points. If you choose to drop the
course; be sure to follow
university procedures to officially drop the course. This is not done through the
instructor. It requires a trip to the basement of the
If any member of the class
feels that he/she has a disability and needs special accommodations of any
nature
whatsoever, the instructor
will work with you and the University’s Office of Student Affairs to provide
reasonable accommodations
to ensure that you have a fair opportunity to perform in this class. Please advise
the instructor of such
disability and the desired accommodations at the first class attended.
INCLEMENT WEATHER/DISASTER
POLICY:
The following are basic
premises for the inclement weather policy at
1. Classes are expected to be held if at all possible.
2.
It is the students responsibility to receive the information when
weather is questionable.
3.
Neither students nor faculty are expected to risk life or limb.
4. Faculty members are obligated to hold classes if the University is not closed, unless the faculty
member is unable to get to campus.
Policy: During times of inclement weather, decisions
concerning day classes will be made by
6:00
a.m. in order for the media to be notified and for students to receive the
announcement
before
they leave home. Decisions concerning
night classes will be made by 3:00 p.m.
The
following media will be notified regarding closing of the campus:
Radio Stations: Television
Stations:
KRMG 740 AM
KAYI 107 FM
KTLQ 1350 AM Tahlequah KTUL Channel 8
KEOK 102FM Tahlequah KFSM Channel 5
KBIX 1490 AM
KMMY 97 FM
KVOO 1170 AM
ACCOUNTING INFORMATION
SYSTEMS
TENTATIVE COURSE SCHEDULE-MTWTH
DATE CHAPTER SUBJECT HOMEWORK
ASSIGNMENT
JUN 4 M ORIENTATION
REVIEW
ACCOUNT TITLES
REVIEW
JOURNAL ENTRIES
SPECIAL
JOURNALS
JUN 5 T SPECIAL
JOURNALS CONTINUED Special
Journals handout-10B-3
BANK
RECONCILIATIONS Bring Understanding Aid to Class
START
UNDERSTANDING AID
JUN 6 W ADJUSTING
JOURNAL ENTRIES Bank Reconciliation
handout-7B-2
WORKSHEETS Special
Journal handout-9B-3 & 10-B4
DEPRECIATION-how
to calculate Dr/Cr Quiz
JUN 7 TH WORKSHEETS,
CONTINUED Adjusting
Journal Entry Handout
PAYROLL,
EMPLOYEE Worksheet prepared on Excel
PAYROLL,
EMPLOYER Quiz
over Special Journals & AJE’s
JUN 11 M EXAM #1, Payroll,
employee handout
CLOSING
ENTRIES-SOLE PROP Payroll, employer handout
QUICKBOOKS-LESSON
2 Worksheet
prepared on Excel
JUN 12 T
FIRST
HALF OF CHAPTER 1 Read
first half of chapter 1
DEPRECIATION
SCHEDULE-1ST year Closing
Entries Handout
QUICKBOOKS-LESSONS
3, 5, & 6 FIRST DEADLINE ON
UNDERSTANDING AID
CLOSING
ENTRIES AGAIN-CORP. Quiz-Closing
Entries
JUN 13 W FINISH
CHAPTER 1 Ch
1 questions 22, 23, 24, & 26
DEPRECIATION
SCHEDULE-2nd year Excel
spreadsheet-Depr Sch-1st year
QUICKBOOKS-LESSONS
7, 9, & 12 Ch 1 questions
1, 4, 5, 6, 11, 17, & 31
Closing
Entries Handout
Quiz-Closing
Entries
JUN 14 TH FIRST
HALF OF CHAPTER 4 Read
first half of Chapter 4
BEGIN
1ST QUICKBOOKS ASSIGN Ch
4 questions 1, 6, 50, 51, & 52
Excel spreadsheet-Depr Sch-2nd
year
REVISED ASSIGNMENT
SCHEDULE ACCOUNTING
INFORMATION SYSTEMS
JUN 18 M CHAPTER
4 Read
second half of Chapter 4
BEGIN
2ND QUICKBOOKS ASSIGN Ch
4 questions 13, 19, 54, 55
Completed
QuickBooks Assign #1
JUN 19 T EXAM #2-CH’s 1 & 4, Closing Entries
& 3RD DEADLINE ON UNDERSTANDING
AID
Adjusting
Entries Ch
4 Quiz
BEGIN
3RD QUICKBOOKS ASSIGN Completed
QuickBooks Assign #2
JUN 20 W FINISH
QUICKBOOKS ASSIGN’S Completed
QuickBooks Assign #3
PEACHTREE
LESSONS Read
Chapter 7
CHAPTER
7
JUN 21 TH 1st HALF OF EXAM #
FINISH
CHAPTER 7 Read second half of Chapter 7
Ch
7 questions1, 9, 10, 11, 51, & 57
PEACHTREE
LESSONS Ch
7 questions 13, 14, 16, 17, 19, 59
BEGIN
CHAPTER 8 Read
first half of Chapter 8
Last day to drop with a “w” Quiz Ch 7
JUN 25 M FINISH
CHAPTER 8 Read
second half of Chapter 8
PEACHTREE
LESSONS Ch
8 questions 2,7,8,9,11,12,13,63,64,66
BEGIN
1ST PEACHTREE ASSIGN Ch
8 Q14,15,16,17,18,21,22,23,59,60,61
Quiz
Ch 8
JUN 26 T TURN
IN UNDERSTANDING AID Read first
half of Chapter 10
BEGIN
CHAPTER 10 Ch 10, Q1,3,619,21,24,31,32,39
BEGIN
2ND PEACHTREE ASSIGN Completed
Peachtree Assign #1
JUN 27 W FINISH
CHAPTER 10 Read
second half of Chapter 10
REVIEW
FOR FINAL Quiz
10
FINISH
PEACHTREE ASSIGN’S Completed Peachtree Assign #2
Completed
Peachtree Assign #3
JUN 28 TH FINAL EXAM-CH’s 7, 8, & 10
2ND HALF OF EXAM #3-PEACHTREE