Syllabus+-+Fall+2011


 * ACG 4401: Accounting Information Systems**
 * Kenneth G. Dixon School of Accounting**
 * University of Central Florida**

**Fall 2011**

August 22 - December 10, 2011
 * When:** Tuesday 6:00 - 8:50 PM
 * Location:** BA1 107
 * Professor**: Dr. Steven Hornik
 * E-Mail**: shornik@bus.ucf.edu
 * Office**: BA1 432
 * Te****lephone:** **407-823-5739**
 * IM**: Use Meebo
 * Office Hours**: Tuesday & Thursday 4:30 - 5:45 PM and by appointment.

On-Campus Monday & Wednesday Office Location BA1 241 11:00-4:00; On-line access (via Meebo): Mon & Wed: 4:00--5:00; Thur & Fri: 9:00---11:00am & 5:45---7:45pm
 * TA office Hours:** Sherwin Sun, slr257@gmail.com


 * Required Text and Materials:**


 * 1) Accounting Information Systems, Twelfth Edition by Romney and Steinbart - we will be using a custom edition of this book ISBN: 1-256-19224-4
 * 2) The Accountants Guide to XBRL - 5th Edition (the book with 6 chapters) - (January 2011), by Skip White (can only be ordered only at [|SkipWhite.com] )
 * 3) [|Structured Analysis Wiki] (will be using Chapter 2 and 9)
 * 4) [|Gliffy Account]
 * 5) Base, OpenOffice.org open-source database program (optional if you don't have Microsoft Access, can't/don't want to use the computer lab, or have a Mac)


 * Course Prerequisites:**

Accounting major or minor. ACG 3131 and CGS 2100C with a grade of "C" or better.

Course Objectives
Accounting information systems generally lie at the foundation of an organization’s entity-wide information systems. To understand accounting in the 21st Century we need to fully understand the systems concept and understand how to model business processes. To that end you will be expected to prepare models of these business processes, specifically:
 * Data Flow Diagrams
 * Flow Charts
 * Resource Entity and Agents (REA) diagrams

One of the technologies that will be impacting the accounting profession in the near-term is the move towards XBRL reporting of financial information. This necessitates an understanding of how these documents are prepared and will lead to future assurance engagements. XBRL is based on XML and thus an understanding of XML is a skill needed for accountants. To that end we will be looking at XBRL and XML from an accountants perspective, we will not be learning how to be XML/XBRL programmers but instead how to create, read, and understand the structures of these documents and how they can be used. While XBRL is a vocabulary for tagging the output of an accounting information system - the financial statements, there are other vocabularies in place for tagging the input or transactions of business processes. We will examine two of these UBL and XBRL-GL.

Specific Objectives:
 * Understand what XML is and how it can be used for the creation of financial documents.
 * Understand the XML document foundation.
 * UBL
 * Understand the XML Language foundation.
 * Understand how to transform XML documents using XSLT.
 * Understand XBRL GL 2007.
 * Gain exposure to the current state of XBRL.

Grade Components:

 * Exam 1: Data Models, Ch. 1-3 || 100 ||
 * Exam 2: Relational Database modeling, Ch. 4, 17-19 || 100 ||
 * Exam 3: XBRL, The accountants guide to XBRL Ch. 1-6 || 100 ||
 * Romney, Steinbart assignments (5 @ 10 pts) || 50 ||
 * XML/XBRL Assignments (5 @ 10 pts) || 50 ||
 * Information Characteristic Paper || 50 ||
 * Total Points || 450 ||


 * __Grading System__**


 * A || 4.00 || 100-93% || C || 2.00 || 75-73 ||
 * A- || 3.75 || 92-90% || C- || 1.75 || 72-70% ||
 * B+ || 3.25 || 89-86% || D+ || 1.25 || 69-66% ||
 * B || 3.00 || 85-83% || D || 1.00 || 65-60% ||
 * B- || 2.75 || 82-80% ||  ||   ||   ||
 * C+ || 2.25 || 79-76% || F || 0.00 || < 59% ||

= __Assignments__ = Below in the class schedule I have listed the various assignments (and the corresponding due-dates). For written assignments you may use either Microsoft Word or Apple's Pages for submission. For XBRL assignments you will use either Notepad (Windows machine or a text editor if you are on a Mac). = __Due Dates__ = All assignments are due at the beginning of class (5-minute grace period). If the assignment is emailed, then it must be received by the due time…not simply sent. A deadline is like a ticket for a cruise. I do not accept late work on any assignment or exam. If you turn something in late (defined as later than the due date and due time), then it will not be accepted under any circumstance. = __Grade Appeals__ = If you have a concern about your grade, you must make an appeal in writing to the instructor within one week (7 calendar days) of the receipt of your grade. The appeal must clearly state why you feel the grade to be unfair or the nature of the error. = __Student as Customer/Student as Employee__ = As students you have the right to demand a strong program and competent instruction. In this sense, you are my customer. Where possible I will request feedback as to how I can provide you a better product. At times I may be able to make mid-semester adjustments, but other times I may have to wait until future semesters to improve the product. At the same time, though, you are my employee. While you may have outside employment, this class should also be considered to be a job and as your manager I have the right to expect you to be prepared to do your job. I expect that your work is completed, that you are completely prepared in all classes, and that I reserve the right to comment and evaluate work. I have the right to set the schedule and set the workload. When you don’t do your work, I will comment on this and your performance evaluation (grades) will reflect my judgments.

= __Class Behavior__ = Inappropriate behavior distracts from the ability of others to profit from their in-class experience. Such behavior includes arriving late, leaving early, and talking. Rude and inappropriate behavior will not be tolerated. Since it is my responsibility to provide and environment that is conducive to learning for everyone in the class, I will deduct points from the grade of any student who chooses to repeatedly distract others. Cell phones and pagers MUST be set to vibrate or turned off during class. Any student whose phone rings or whose pager beeps will have their semester participation grade dropped one letter grade and may be asked to leave the remainder of the class. = __Attendance__ = As this is a video streaming course, attendance in class is optional. You can either attend my lectures or watch them via video streaming. = __Academic Integrity__ = I strongly believe in academic and professional integrity. I expect students to complete all work consistent with these ideals. I expect that all submitted work reflect the work of the individual or group who completed the assignment, and not the work of others. Therefore, cases of academic misconduct will be treated consistent with the Golden Rule and UCF policy. It is your responsibility to take the time to acquaint yourself with these policies. Please act responsibly so we are not in a position to have to discuss this issue. For further information on this, refer to the policy on academic honesty [|UCF Golden Rule] = __Students with Disabilities__ = Any student in this class who has a documented visual or physical impairment, hearing disability, or any other disability covered by the university’s services for students with disabilities should contact me during the first week of class to discuss and arrange any instructional accommodations that may be necessary. Students who would like to serve as volunteer tutors, readers, or note takers for students needing special assistance are encouraged to contact me during the first week of class. = __Accommodations for International Students__ = International students may use a dictionary in class and during exams, but no additional time will be provided to complete exams, assignments and projects. International students who wish to have additional support in improving English writing skills may feel free to contact the Writing Center (407-823-2197). = **__Curves__** = I don’t curve individual assignments and only curve final grades in very rare circumstances.

Tentative Class Schedule

Check your calendar to find the last day to drop the course; NO withdrawals will be granted after this date. **There are no make-ups for missed tests** and no provisions for "extra work" other than UGHs to improve grades.
 * Administrative**