Course Description:
The course provides a critical understanding of accounting information systems that will enable you to practice the subject in an effective manner. In addition, this is a Communication Intensive Course, and thus you will learn to use WEB and network tools, as well as communication software. From an accounting perspective, there are two important components to this understanding.
First, the course provides a grasp of the historical and social antecedents of professional accounting and accounting information systems, including the economic, technological, organizational, cultural, and public interest aspects. Specific attention is given to understanding the enormous upheavals presently underway in accounting marketplaces. This first part of the course also explores conflicts and vested interests, as well as the prospects and opportunities created by these developments; it also considers the meaning of personal and professional responsibility for living in and working in a community of conflicting social interests. You are expected to be familiar with contemporary issues and controversies currently under discussion in the public media. [See for instance, the "Objectives of Education for Accountings," and the "Professional Growth Through New Assurance Services" (Elliot Commission Report), both of which are reproduced in the course reading package.]
Second, the course offers a technical appreciation of the physical resource flows, source documentation, financial flows, internal controls, accounting information procedures, and management control systems for both manual and computerized accounting information systems.
You are required to prepare for each class in advance. Each class requires a minimum of 5 hours for preparation for the forthcoming class and for review of the previous class. Do not enroll for this course if you cannot maintain this level of commitment.
The book by Braverman is to be read throughout the course. Parts of Braverman will be examined in the midterm and in the final examination.
Course materials include the following:
K: Systems Understanding Aid for Financial Accounting, D.Kieso, A. Arens, &
D.Ward, 5th Edition.
N: Mind Your Own Business (M.Y.O.B.) Small Business Accounting Software (the "without payroll" version), Bestware Corporation. I anticipate being above to distribute a demonstration copy of this software (free) to each student. You can obtain a demonstration copy, or obtain your own copy, either from the bookstore, or by calling the distributors: 1-800-322-6962.
B: Labor and Monopoly Capital: The Degradation of Work in the 20th Century, H. Braverman (New York: Monthly Review Press, Anniversary Edition, 1999, paperback). Earlier (secondhand) editions of this book would suffice. This book is available at the campus bookstore.
R: Readings Package in Accounting Information Systems.
W: File attachments (these attachments are often copyrighted and therefore should not be downloaded--only viewed).
TBD: To be Distributed
* Obtainable from the bookstore.
The letter codes above (K, N, B, R, W, and TBD) are used as abbreviations in the syllabus.
Grading Policies:
Some of the following assignments (and the grade allocations) may be changed during the course.
Systems Understanding Aid:
Trial balances at 11/30 & 12/15 = 5%
Final Waren package: 15%
Article Evaluations for Group Essays 15%
Three Electronic Essays (10,10,20) 40%
Mind Your Own Business Assignment 10%
Attendance, punctuality, and meeting deadlines 15%
Total: 100% |
