Syllabus+-+Summer+A+2008


 * **Course Information** ||
 * Course number: || ACG 4401 ||
 * Course discipline: || Accounting ||
 * Course date: || May 12 - June 20, 2008 ||
 * Location: || [|HEC 125] ||
 * Meeting day(s): || Monday - Thursday ||
 * Meeting time(s): || 10:00 - 11:50 ||
 * Prerequisite(s): || You are expected to have an understanding of basic accounting concepts covered in such courses as : Principles of Financial Accounting, Managerial Accounting and Intermediate 1. Also you should have a computer skill set consistent with the College listing found at [|http://www.bus.ucf.edu/skills] . Remediation of any deficiencies in this skill set are the responsibility of the student. ||


 * **Instructor Information** ||
 * Name: || Dr. Steven Hornik, CPA, PhD ||
 * Email: || shornik@bus.ucf.edu ||
 * Office location: || BA1 432 ||
 * Office hours: || Monday - Thursday 9-10 ||
 * Phone: || 407-823-5739 ||
 * Teaching assistants: || Ling Huang ||
 * || Office Hours: TBA ||
 * || ucf0205@yahoo.com ||

Understanding organizations (their activities, processes, and the information needs of organization stakeholders) is the focus of this course. This course strives to prepare accounting professionals for the information age. Students will learn the skills necessary to support the various accounting information customers, and develop competence in contributing to the inter-disciplinary team effort of justifying, designing, implementing, maintaining, and evaluating accounting information systems (the infrastructure that supports the production and delivery of accounting outputs). **Catalog Description:** //An introduction to manual and computer-based accounting information systems.// This course is unique in content and structure. Rather than a homework problem emphasis, it follows the suggestions of the Accounting Education Change Commission and the curriculum structure of the UCF Business Core (BE2000) by using active learning techniques (e.g., in-class activities, group participation, writing exercises, and applied problem solving). This structure follows a philosophy based on teaching students how to learn and how to adapt to or lead change. Accounting is an information support function, delivering products to a variety of information customers. Specific topics include: 1) accounting’s role and information customers, 2) the evolution of accounting information systems, 3) understanding information technologies’ capabilities, 4) analysis and design of accounting information systems using database technology, 5) understanding organization risks and controls, and 6)other issues of importance. **Learning Outcomes: **At the end of this class, you should be able to
 * Course Objectives**


 * 1) apply concepts of relational database management systems to business/accounting issues,
 * Build an REA model including entities and relationships with both maximums and minimums for acquisition/payment and sales/collection business processes. . You should be able to do this task from a scenario that may deviate from the “standard.”
 * Convert the REA model into a database design with appropriate tables, primary key fields, fields, and foreign keys.
 * Identify appropriate primary keys and attributes for each entity in the diagram.
 * Create and populate a database in Microsoft Access. Know how to adjust the field properties as appropriate to the data.
 * Set the relationships in the MS Access database and enforce referential integrity.
 * 1) identify internal controls in information systems,
 * Describe the impact of entity integrity and referential integrity as they relate to internal control of the information system.
 * Identify internal controls for the environment, workflow and input as it applies to the accounting information system.
 * 1) use database technology to design and access data in an accounting information system
 * Extract information to answer management questions from a database using queries. Using the Query By Example (QBE) tool in MS Access, you should be able to:
 * 1) Create queries with inner joins and understand the join type
 * 2) Create queries with outer joins and understand and describe why they are necessary
 * 3) Apply filters to data, including parameter queries and wildcard characters
 * 4) Create new fields with simple computations
 * 5) Create new fields with complex computations using functions, specifically IsNull, DateDiff, DatePart, IIF, YEAR, MONTH, and others as appropriate
 * 6) Use the “totals” tool to identify minimums, maximums, counts, averages, etc.
 * 7) Identify the need and appropriate tables for data input to record events in a database.
 * 8) Build a mainform/subform for complete event data input.
 * 9) Build a basic report for printed output and modify the “wizard” results for effective and efficient presentation.

**Reading and Software Requirements** **//Required://**
 * //Accounting Information Systems// by Romney and Steinbart, published by Pearson Prentice-Hall. Eleventh Edition 2008. ([|Purchase e-book])
 * Any Access 2007 reference book (Dummies, etc.)

**Software Recommendations:** //**Internet Access**// You will need convenient access to the Internet. While not all assignments will be on-line, there may be submission requirements requiring connection. Investigate as soon as possible getting connected or plan on using university resources. Check the UCF help [| http://helpdesk.ucf.edu/] for instructions. You **should** investigate hardware and software to connect to the university system either through the university dial-up numbers or another Internet Service Provider. The University has an extensive handout accessible through the WWW. To use the WebCT portion of the course on the network, you should click on the WebCT link from the course menu and proceed with the login. When you click on the Class Login button, a box appears that prompts you to type in a User Name and Password. Use your NID (Network ID) to access the WebCT portion of your course. > //Format//: ffnnnnnn ( Example: Joe P. Student, his NID would be jo598372) > //Format//: Pyymmdd (Example: Born 04-16-80, his initial password would be P800416) > You can also access the WebCT portion of the course by logging into MyUCF. This login requires your PID. ** Course Conduct //Course policies// ** Study material (AND prepare for participation) IN ADVANCE of the class for which material is assigned. In-class activities will require that you be familiar with assigned reading material in order to contribute to class/group activities. Material may be covered in class that does not appear in the text. You are responsible for everything that happens in class, whether or not you are present. All assignments are due at the BEGINNING of class on due dates. Submit only your own original work. Failure to do so violates the Academic Honor Code and will result in a grade of F in the class for ALL parties involved. Where appropriate, include citations to anyone else’s work you rely on to complete all assignments. All completed assignments should be of a quality suitable for presentation to an employer (content and appearance) and will be evaluated accordingly. Suggestions:
 * Required: Browser (Internet Explorer or Mozilla Firefox--current version)
 * Required: MS Excel (version 2007 preferred)
 * Required: MS Access (version 2007 preferred)
 * Optional: Compression utility, such as WinZip (You can read reviews of various products and download demo versions at http://cws.internet.com/32comp.html )--the newest version of Windows has a compression utility incorporated
 * User Name: Your NID or User Name is composed of the first two letters of your first name and a six-digit number. If your first name has only one character, the character is duplicated to create the two letters for your NID. The six-digit number is randomly generated. To get your NID, go to [|http://connect.ucf.edu]
 * Initial Password: The initial password associated with your NID begins with a capital P and then the year, month and day of your birth.
 * Spell and grammar check work prior to submission
 * Follow organization guidelines for projects as directed (since I will be grading over 100 projects, I will have VERY explicit suggestions for organization of documentation). It is in your best interest to follow these suggestions. These project guidelines are available within WebCT.
 * Use proper form for communication guidelines (memos, executive summaries, etc) learned in previous courses

**//Grading//**

The grade for the course will be determined by your points earned from the following activities:


 * < Activity ||< Points ||
 * < Homework Assignments (5 points each) ||< 70 ||
 * < Exam 1 - AIS ||< 100 ||
 * < Exam 2 - Access 2007 ||< 100 ||
 * < Exam 3 - REA model ||< 100 ||
 * < AIS paper ||< 50 ||
 * < Access 2007 Project ||< 150 ||
 * < Total Points ||< 570 ||

In determining the final grade earned by students I utilize the + system (but do NOT give -'s). Following is the point total needed to earn each grade:


 * < A ||< 513 ||
 * < B+ ||< 495 ||
 * < B ||< 456 ||
 * < C+ ||< 439 ||
 * < C ||< 399 ||
 * < D ||< 342 ||
 * < F ||< < 342 ||

**//Academic Dishonesty Information//** Academic Dishonesty in any form will not be tolerated!!! The University of Central Florida has recently started an account with [|turnitin.com]., an automated system which instructors can use to quickly and easily compare each student's report to billions of web sites, as well as an enormous database of student papers that grows with each submission. After submission of the paper, instructors receive a report that states if and how another author's work was used. Violations of student academic behavior standards are outlined in The Golden Rule, the University of Central Florida's Student Handbook. See [| http://www.goldenrule.sdes.ucf.edu]for further details.


 * 1) Cheating whereby non-permissible written, visual or oral assistance including that obtained from another student is utilized on examinations, course assignments or projects. The unauthorized possession or use of examination or course related material shall also constitute cheating.
 * 2) Plagiarism whereby another's work is deliberately used or appropriated without any indication of the source. Thereby attempting to convey the impression that such work is the student's own. Any student failing to properly credit ideas or materials taken from another has plagiarized.
 * 3) A student who has assisted another in any of the aforementioned breach of standards shall be considered equally culpable.


 * ACADEMIC ACTION
 * Taken by Instructor, Chair, or Dean of College*
 * 1) Counseling
 * 2) Loss of credit for specific assignment, examination or project.
 * 3) Removal from course with a grade of "F" || CONDUCT REVIEW ACTION
 * Taken by the Office of Student Conduct*
 * 1) Warning
 * 2) Probation
 * 3) Suspension
 * 4) Expulsion
 * 5) Permanent conduct record with UCF accessible by other institutions by request.

For more information, please contact the Office of Student Conduct at 823-2851. || Preparation/Participation //Industry News// **//Projects//
 * All students are expected to prepare for and participate in class. You are expected to be an active participant in the learning process. Students who feel somewhat timid about verbal participation are strongly encouraged to give it a try. A good way to start is by bringing in //accounting/industry news//. There is no safer place to exercise your speaking skills than in class. Obviously, to make a contribution, you must attend class. Excellence means being prepared, attentive, and involved. **
 * A small amount of class time is set aside to discuss newsworthy events in our industry. Try to bring in recent news stories which relate to the design and implementation of information systems. You can bring in any news you find interesting and relevant to the course. The news can concern hardware, software, development environments, implementation successes, failures, etc. Sources I have found useful for keeping current include business journals such as Business Week, Forbes, Fortune, Economist, Wall Street Journal, etc.; technical journals such as Journal of Accountancy, Management Accountant, Internal Auditor, CPA Journal, Acquisitions, PCWeek, Personal Computing, Wired, Computerworld, Internet World, etc.; and electronic news summaries such as Edupage, NewsScan, etc.
 * In order to understand and implement technology, it is necessary to practice. Therefore, there will be one application development projects during the semester.** //Projects must be completed sufficiently to receive a passing grade (whether or not a grade is assigned). Failure to complete a project will result in lowering assigned grade by one whole letter grade.// ** Students using earlier versions of software than used in the classroom are responsible for testing their application using the classroom version prior to turning in the project to insure compatibility. While Microsoft claims backward compatibility, testing of your application is necessary to make sure you get credit for all elements completed. **
 * **This project may be done individually or in self-selected teams of two people.** See the Course Schedule **for specific due dates.**