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ACG 4401

ACG 4401. Accounting Information Systems Spring 2012. What to Expect. Learning the concepts of AIS “Teachers open the door. You enter by yourself” (old Chinese proverb) Applying the concepts (Group Case) “What we have to learn to do, we learn by doing” (Aristotle). Part I

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ACG 4401

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  1. ACG 4401 Accounting Information Systems Spring 2012

  2. What to Expect • Learning the concepts of AIS • “Teachers open the door. You enter by yourself” (old Chinese proverb) • Applying the concepts (Group Case) • “What we have to learn to do, we learn by doing” (Aristotle) • Part I • Documenting AIS • DFD’s • Flowcharts • Database Theory and Design • REA Diagrams • Part II • XBRL • What is it • Basic skills • Readings/Discussions ACG 4401

  3. Syllabus Highlights • Dr. Steven Hornik • email: shornik@bus.ucf.edu • Course Webpage: http://acg4401.wikispaces.com/ • Office Hours: Tuesday 12:30 – 1:30 & Thursday 4:30 – 5:45; and by appointment • Office: BA1 432 ACG 4401

  4. TA Information • Lindsay McCann • Office Hours • Tuesday: 9am - 5pm • Wednesday: 9am - 5pm • Thursday: 9am - 1pm ACG 4401

  5. Text Book • Accounting Information Systems, Twelfth Edition by Romney and Steinbart - we will be using a custom edition of this book ISBN: 1-256-19224-4 • The Accountants Guide to XBRL 6th ed., by Clinton E White • Available only at http:www.skipwhite.com • Systems Analysis and Design Wiki • Chapter 9 • Get A Gliffy Account – Web Based Modeling tool ACG 4401

  6. Grade Components • Exam 1 (Chapter 1-3)125 • Exam 2 (Chapter 4, 17-19)125 • Exam 3 (XBRL) 150 • RS Homework assignments 50 • XML/XBRL Assignment 50 • Information Characteristics Paper 50 • Total Points550 ACG 4401

  7. Exams • Via WebCourses • You MUST log into via WebCourses (NOT myUCF) • Testing Lab BA2, 104 • Tests will occur on the date listed • Starting at 7:00 AM • Ending at Midnight • Multiple versions of the exam will be automatically generated • I will NOT be present • Do NOT attempt to exit and re-take the exam! • NO MAKE-UP Exams will be given • Testing Lab Procedures • Valid UCF ID card required

  8. Grading Scale • A 4.00 100-93 • A- 3.75 92-90 • B+ 3.25 89-86 • B 3.00 85-83 • B- 2.75 82-80 • C+ 2.25 79-76 • C 2.00 75-73 • C- 1.75 72-70 • D+ 1.25 69-66 • D 1.00 65-63 • D- 0.75 62-60 • F 0.00 <59 ACG 4401

  9. Exams • Multiple choice • Matching • Short-answer • Problem solving / model building ACG 4401

  10. General Course Objectives • You will be expected to prepare models of business processes, specifically: • Data Flow Diagrams • Flow Charts • You will be expected to understand general relational database theory and design • REA Diagrams • Gain Understanding of XBRL • XML • XBRL • UBL and XBRL-GL • Secondarily, to become consumers of information related to new technology ACG 4401

  11. Why isn’t this a Database Class? ACG 4401

  12. Why isn’t this a Database Class? • Almost all AIS are built using database technology! • Almost all IS are built using database technology! • Shouldn’t we be learning how to design, build, query databases? • Design - Yes • You should understand the importance of proper design of databases (using 3NF) to eliminate common data/information errors if not designed properly. • Build – No • Not many accountants will actually be tasked with building a database, that’s what the IT folks are for • Query – Maybe • Like build above, most queries will be designed by the IT folks, but you should understand how they are built and how to use them. ACG 4401

  13. Database Usage • There are several homework assignments which will require you to use a database tool. • If you have Access use it! • If you don’t have Access you can use it in the computer labs on campus. • If you have a Mac…. • You can use OpenOffice.org database, Base ACG 4401

  14. WikiSpace • You do NOT need to join our class wiki. ACG 4401

  15. Information Characteristic Paper • Chapter 1, Table 1-1 describes certain characteristics of Information • These are described in almost every AIS textbook and almost every IS Systems Analysis and Design Textbook • But these characteristics do NOT come from the IS/IT community • They come from the Accounting community! • Think about that, why do you think this is so? • The paper will address: • Identify where these characteristics were first used related to accounting and why? • What are the similarities/differences in the context in which these characteristics were first described and today's Accounting Information Systems? • Limit your paper to no more than three pages. • Include citations ACG 4401

  16. Paper Submission / Grading • Submission will be via WebCourses link to Turnitin.com • Do your own work • Do NOT plagiarize • Cite works properly • So if you want to incorporate something from an article you’ve found, put it in “ “ and (cite it). • Obviously if your entire paper is “ “ you will not receive a high mark • Turnitin.com allows me to identify papers that are similar to each other (if you copy each other), similar to already prepared papers (if you copy one or buy one online), or if you plagiarize, etc. So please don’t • Consequences – Paper will receive zero points • Your name will be provided to Office of Student Conduct for Cheating • Grading • Be Patient it will take me some time to read and grade the 155+ papers I receive. ACG 4401

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