| INSTRUCTOR: | Dr. E. Scribner
(escribne@nmsu.edu)
Office: BC 316 Phone 646-5163 Office Hours: 9:45 a.m. - 11:45 a.m. MTWTh (and by appointment) |
| TEXTBOOK: | ● N/A (see "Materials" below) |
| MATERIALS: | ●Flya Kite Case: Processing
Transactions Through the Logistics and Support Processes of SAP (Version
4.0) (1) Student Text (62 pages) and (2) Student
Exercises (92 pages) available for purchase at BC computer lab.
No copies are on
reserve for checkout because (1) you need to be able to write in the
exercise book and (2) these materials are very inexpensive compared to textbooks.
No copies available at the bookstore. ●Three Scantron Mini Essay Books (Form 886-E) available at NMSU bookstore. ●Last academic year's exams (optional)--also available at BC lab for a page charge fee. |
AMERICANS WITH DISABILITIES ACT (ADA) AND INSTITUTIONAL EQUITY NOTIFICATIONS:
Please feel free to call Michael Armendariz, Coordinator of
Services for Students with Disabilities,
at 505-646-6840 with any questions you may have on student issues related to the
Americans with Disabilities Act (ADA) and/or Section 504 of the Rehabilitation
Act of 1973. All medical information will be treated confidentially.
If you have or believe you might have a disability, contacting Michael's office at
the beginning of the semester may result in valuable assistance as you work to
succeed in your education.
Please feel free to call Jerry Nevarez,
Director of Institutional Equity, at 505-646-3635 with any questions you may
have about NMSU's Non-Discrimination Policy and complaints of discrimination,
including sexual harassment.
If you have a condition that may affect your ability to exit safely from
the premises in an emergency or that may cause an emergency during class, you
are encouraged to discuss any concerns with the course instructor.
COURSE DESCRIPTION: Accounting information systems (AIS) as processors
of data for financial reporting and control of economic organizations.
The place of the accounting function in the management system. Prerequisites:
ACCT 251 and ACCT 252.
COURSE OBJECTIVES: At the conclusion of the course, students will be able
to serve organizations in the areas of (1) analyzing and recording of historical financial and
non-financial events related to accounting; (2) design and application of
technology for financial and non-financial information management; (3) risk
assessment and assurance related to fraud and
errors in information processing; and (4) internal
controls and security in AIS. As a result of learning experiences with
accounting databases in the course, you will gain a feel for the inner workings
of database accounting systems and, with some additional on-the-job experience, will
be able to serve as a member of a team implementing such systems as
Oracle PeopleSoft and
SAP, in all sizes of organizations. There will
be a project in enterprise computing using SAP R/3 to give you experience in
navigating your way through and processing transactions in an enterprise
resource planning (ERP) system. Information Systems (IS) students will
be able to apply knowledge of data bases to accounting applications, and
accounting students will learn ways to systematize accounting information for
decision making; finance, international business, and other students will gain a richer understanding of the
capabilities of the information systems that support their strategic and tactical
decisions in the workplace. Results may vary.
EXAMINATIONS: There will be two regular exams and a comprehensive final. Exams will cover lecture material, material from the homework, and guest speakers' presentations. Contact the instructor as soon as possible to discuss your grade computation or makeup arrangements should you have to miss an examination for health or family emergency reasons or for university-sponsored events.
When objective questions are used, no credit will be given for answers marked correctly on the exam but incorrectly on the answer sheet. Transfer all answers carefully.
THE REAL WORK: Although there will be significant in-class coverage
of AIS topics, student participative learning will dominate your time in the course.
The main vehicle for this outside the classroom is the SAP project, which gives you experience navigating the menus
of SAP R/3 (the leading software among the Fortune 500 companies) and seeing how
ERP integrates business processes.
LATE SUBMISSIONS: There is a two-point penalty for each weekday (or
portion thereof) an assignment is late, up to a maximum of 10 points penalty per
assignment. Late
projects will be accepted only through the last day of class prior to finals
week (absolutely no exceptions to this since the actual deadline was earlier in the
semester).
EVALUATION: Your grade will be based on the total number of points that you earn. The points associated with each of the graded areas, and the total points required to earn the various grades, are shown below. The instructor reserves the right to relax the standards and to make judgment calls at the end of the semester.
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As noted above, there is a two-point penalty for each weekday (or portion thereof) an assignment is late, up to a maximum of ten points penalty per assignment. Late projects will be accepted only through the regular class meeting that precedes the final exam.
CPA EXAM AND 150-HOUR REQUIREMENT: New Mexico law requires applicants for the CPA Examination to have at least 150 semester hours of education. Texas and most other states also have the 150-hour rule, but the nature of these 150 hours can vary significantly from state to state. For example, in New Mexico, only 30 total hours of accounting are required to sit for the CPA exam, and 3 of these hours can be in business law. In Texas, 30 UPPER DIVISION accounting hours, plus an approved accounting ethics class, are required to sit for the exam. Including sophomore-level accounting courses, this totals 39 hours of Accounting. (NMSU will provide a Texas-approved accounting ethics class beginning in Fall 2005.)
To find the requirements
for a particular state, see the following AICPA website, which links to the
various state boards of accountancy:
http://www.aicpa.org/yellow/ypsboa.htm
Many who plan to sit for the CPA Exam choose to remain in school for a Master
of Accountancy (MAcc) degree. If you are thinking about a career in public
accounting, you should consider this program as the most beneficial way
to enhance your background and credentials before accepting a career
position. In addition, the MAcc degree should allow you to meet the CPA
certification requirements in virtually any U.S. jurisdiction. If you are interested
in entering the MAcc program at NMSU, please contact the director, Dr. Cindy
Seipel (cseipel@nmsu.edu , Room BC 333,
646-5206) for more information.
Qualifying NMSU undergraduates can earn both the Bachelor of Accountancy and
Master of Accountancy degrees with a total of 152 credits (six fewer than
the usual 128 bachelor's plus 30 master's). If you are interested in
this faster-track program, please see Dr. Seipel BEFORE your last semester
as an undergraduate.
ADMINISTRATIVE NOTES AND ADVICE: It will be assumed that you are aware of all material covered and all announcements made in class. Should you ever have to miss a class, be sure to obtain this information from a classmate.
Never take too many courses. A course load of 16 credits during the regular semester should require 16 hours of class time plus a minimum of 32 hours of preparation time per week, for a total of 48 hours. Add a 20-hour-per-week job on top of that and you have a 68-hour work week, which is a recipe for burnout. A course load of just 3 credits in a summer session is significant if you have other major responsibilities. Keep this in mind when taking on other commitments and when scheduling your courses.
It is university policy that students making satisfactory progress in their classes be excused from classes when they are representing New Mexico State University on a university sponsored event (e.g., ASNMSU President represents NMSU at legislative session, student-athletes competing in NMSU scheduled athletic events or education field trips and conferences). Authorized absences do not relieve the student of class responsibilities. Prior written notice of the authorized absence should be provided to the instructor by the sponsoring department.
A grade of "I" (Incomplete) will be assigned only in circumstances in agreement with the current NMSU Undergraduate Catalog.
Should you ever wish to file a grievance with some administrative office or faculty member on campus, check the details of the process in the "General Information" section of the Undergraduate Catalog. Probably the most important thing for you to know about a grade appeal (besides the fact that there is an appeals process) is that you must initiate the process by submitting a written appeal to the faculty member within 30 days of the start of the term following the term in which the grievance occurred.
In all your courses, always keep any graded assignments or exams that are
handed back to you in case the instructor fails to record any of them.
Student misconduct is extremely rare in this course; in the unlikely
event there is a problem, it will be handled in accordance with the Student
Handbook.
If you are taking this course under the S/U option, you must
earn a "C" or better ("B" or better if you are a graduate student) to receive
a grade of "S."
Many accounting and IS students have found that interning under the
cooperative
education (CO-OP) program is a valuable activity that sets them apart
from students without practical experience. Some employers hire almost
exclusively from their internship program. Contact the Co-op office
in Garcia Annex (646-4115), visit with Celina Talamantes in the Advising
Center in Guthrie Hall, and frequently check the NMSU web page links to
the Career Services and
Co-op offices.
NMSU offers other great opportunities to obtain valuable and memorable experiences from studying abroad or elsewhere in the U.S. on international and national student exchange programs. Pay NMSU tuition, which is low compared to most schools, while studying in another country or another region of the U.S.
When researcher Richard Light interviewed 1,600 students at Harvard and more than 20 other higher education institutions and asked them to describe a specific, critical incident or moment that changed them profoundly, 80 percent of them chose a situation or event outside the classroom. The evidence indicates that learning outside the classroom, especially in residential settings and extracurricular activities, is critical.
Also keep in mind that prime interviewing season for permanent positions
is the fall. Regardless of when you are graduating, register
with Career Services in Garcia Annex and interview diligently in your last fall semester.
In addition to a good academic record, abilities and experiences that make
you a more desirable candidate in the eyes of interviewers include Excel
skills, oral and written communication skills, at least one internship
or comparable work experience, at least one elected office in a campus
organization, student membership in a professional organization such as
the AICPA (see links to student pages of this and other organizations on
the instructor's home page), and fluency in a language in addition to English.
Make sure your resume has been critiqued and that you have gone through
at least one simulated interview at the Career Services office. Interview
"performance" is crucial to your chances for success. Companies call the
30-minute on-campus interview the "screening" interview. At this stage
they are usually choosing students that they consider suitable for a day-long
interview at the company itself. The 30-minute interview typically
consists of about 20 minutes in which the interviewer asks you questions and
about 10 minutes in which you are expected to ask intelligent questions about
the company and the nature of your work there. Thus you should "do your
homework" by finding out things to ask about the employer. This is
probably not the time to ask about starting salary and time off (you can do that
at the all-day interview if you get that far; if you don't, get that far,
it's a moot point anyway).
Never mistake activity for achievement.
--John Wooden
There are two kinds of people, those who do the work and
those who take the credit. Try to be in the first group; there is
less competition there.
--Indira Ghandi
If everything is under
control, you're not driving fast enough.
--Parnelli Jones
| 08/28/09 | Deadline for filing degree application without a late fee (students graduating at end of this semester) |
| 09/01/09 | Last day to add a course |
| 09/21/09 | Accounting majors attend Meet the Firms, 5:30 - 8:30 p.m., NMSU Golf Course |
| 10/14/09 | Last day to withdraw from a course with a "W" |
| 11/13/09 | Last day to withdraw from the university (not as drastic as it sounds) |
| 12/02/09 | Last chance to turn in any late projects |
COMMUNICATION SKILLS: For any assignments that involve writing, refer to the web page, Tips on Business Writing.
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Class Schedule |
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|---|---|---|---|
| Class No. | Date | Topics | Assignments and Comments |
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1 |
20090824 | Introduction to accounting information systems (AIS) | Syllabus--available on WebCT |
| 2 | 20090826 | AIS overview | Register at Career Services office in Garcia Annex if not already registered with them so that you can participate in the interview process. Obtain Flya Kite case materials and read pages 3 through 7. |
|
3 |
20090831 | AIS overview (cont'd); e-business, e-commerce, EDI, XBRL, security | Read Flya Kite Student Text pages 8 through 16. Install SAP Graphical User Interface if you plan to use your own computer for the SAP projects. |
| 4 | 20090902 | Documentation | Learn flowchart symbols from handout; learn Yourdon DFD symbols. |
| 5 | 20090909 |
Enterprise resource planning (ERP) systems; SAP R/3 navigation |
Log into SAP on your computer or in the BC computer lab before the next class meeting. The necessary information to do this will be given in class. After you have logged in and have changed your password, write down your new password and keep it in a safe place. |
| 6 | 20090914 | Business processes, transaction processing, and specialized industries | Begin working carefully on Flya Kite Student Exercises, starting on page 2. |
| 7 | 20090916 | Artificial intelligence (AI) applications; Knowledge management (KM) | Keep working on Flya Kite. Look ahead in this schedule and take note of the first assignment to turn in so you can pace yourself. |
| 8 | 20090921 | AIS issues in practice--Celine Tellez, Accounting & Consulting Group, LLP | Keep working on Flya Kite. Accounting majors attend Meet the Firms this evening. |
| 9 | 20090923 | Review and/or catch up | Keep working on Flya Kite. |
| 10 | 20090928 | Exam I (all material to date) | Get plenty of sleep the night before. Bring Scantron Mini Essay Book (Form 886-E), two pencils, and a good eraser. |
| 11 | 20090930 | Introduction to controlling fraud and errors | Turn in screen capture at end of page
15 (Exercise MM12) of Student Exercises (20 points).
To print a screen, press the PrintScreen key, then open a blank document
in Word and press Ctrl V (or click on Edit-->Paste); you can then print
from Word. FYI: "25 Reasons Employees Lie, Cheat, and Steal," SmartPros, September 2006 --- http://accounting.smartpros.com/x54052.xml |
| 12 | 20091005 | Controlling fraud and errors |
Keep working on Flya Kite. Read Student Text pages 17 -
28. Look ahead in
this schedule to the next due date so you can pace yourself through the
Production Logistics (PP) exercises. SAS No. 99. AICPA Journal of Accountancy Article FYI: http://www.aicpa.org/pubs/jofa/aug2003/rose.htm (Has a downloadable Excel spreadsheet that will test sample data against Benford's Law. A similar one without graphs is at http://www.ss64.com/office/BenfordsLaw.xls .) |
| 13 |
20091007 |
Controlling fraud and errors | Articles FYI by NMSU fraud examination specialist Bob Schoener, CFE: http://bbrs.nmsu.edu/nmbizoutlook/showarticle.php?articleID=050332 http://bbrs.nmsu.edu/nmbizoutlook/showarticle.php?articleID=050336 http://bbrs.nmsu.edu/nmbizoutlook/showarticle.php?articleID=50340 AICPA Journal of Accountancy Articles FYI: http://www.aicpa.org/pubs/jofa/oct2004/wells.htm http://www.aicpa.org/pubs/jofa/mar2004/wells.htm http://www.aicpa.org/pubs/jofa/nov2004/wells.htm |
| 14 |
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Ethical dilemmas | Turn in screen capture required on
page 22 (Exercise PP06) (20 points). AICPA Journal of Accountancy article FYI: http://www.aicpa.org/pubs/jofa/may2004/wells.htm |
| 15 |
|
Using MS Access to detect fraud |
Keep working on Flya Kite.
The CPA Journal Article to be covered in class: http://www.nysscpa.org/cpajournal/2005/405/essentials/p58.htm |
| 16 | 20091019 | Internal control concepts | Turn in screen capture required at end of page
29 (Exercise PP13) (20 points). When entering
Settlement Period and Posting Period, use the current month (10 for
October). If the fiscal year defaults to 2008 or anything other
than the real year we're in, change it to the actual year. Optional article on internal control FYI: http://bbrs.nmsu.edu/nmbizoutlook/showarticle.php?articleID=50302 |
| 17 | 20091021 | Internal control concepts | Read Student Text pages 29 through 41. |
| 18 | 20091026 |
Internal control: COSO Enterprise Risk Management; Big 4 Firms Sec. 404 Education Ctr.; COBIT |
Keep working on Flya Kite. Look ahead to next due date so you can pace yourself. |
| 19 | 20091028 | General and application controls | Keep working on Flya Kite. |
| 20 | 20091102 | Review or catch up | Keep working on Flya Kite. |
| 21 | 20091104 | Exam II (material since Exam I) | Get plenty of sleep the night before. Bring Scantron Mini Essay Book (Form 886-E), two pencils, and a good eraser. |
| 22 | 20091109 | System development life cycle (SDLC) | Turn in screen capture as required near bottom of page 58 (Exercise SD22) (20 points). |
| 23 | 20091111 | SDLC (cont'd.) | Keep working on Flya Kite. Read Student Text pages 42 through 55. |
| 24 | 20091116 | REA modeling | Keep working on Flya Kite. REA & Normalization handout |
| 25 | 20091118 | Normalization; AIS assurance | REA & Normalization handout |
| 26 | 20091130 | Accounting software and data conversion: guest speaker, Robert Wharff, of Robert Wharff, CPA, LLC, Albuquerque, NM | Turn in screen capture as required at bottom of page 74 (Exercise FICO14) (20 points). |
| 27 | 20091202 | ZZZZBest; review | Last chance to turn in any late projects. Late penalty will be assessed. |
| 28A | 20091207 | Exam III for Sec. 2 (comprehensive) |
ACCT 452.02 (4:00 p.m. class):
3:30
p.m. - 5:30 p.m. Dec. 7 (Monday), BC 103. Get plenty of sleep the night before. Bring Scantron Mini Essay Book (Form 886-E), two pencils, and a good eraser. |
| 28B | 20091209 | Exam III for Sec. 1 (comprehensive) | ACCT 452.01 (2:30 p.m. class):
1:00 p.m. - 3:00 p.m. (Wednesday), BC 115. Get plenty of sleep the night before. Bring Scantron Mini Essay Book (Form 886-E), two pencils, and a good eraser. |