COLLEGE OF BUSINESS AND PUBLIC AFFAIRS

COLLEGE OF BUSINESS AND PUBLIC AFFA= IRS

Course Data Sheet

Spring Semester, 2009

Course Number and Title: Accounting 461, Accounting Information Systems = (3) hours credit

Course     Description: An introduction to information systems with emp= hasis on concepts of analysis, design, and implementation of accounting systems w= ith attention to internal control and the audit trail. Students will be working with a computerized accounting software package.

Prerequisite: At least a grade of C in ACCT 301 and ACCT 321.

Course Text and Required Materials:

Computer Accounting with Peachtree Complete, 12 ^th<= /span> Ed. (Program CD included) By Car= ol Yacht ISBN 978-0-07-337939-5; McGraw-Hill/Irwin; New York, 2008; Students should also have access to a recent edition of an Intermediate Accounting text. We will also be working briefly with the QuickBooks program in the last week of classes. No text or materials are required for the QuickBooks sessions. The Online Learning Cen= ter (OLC) at www.mhhe.com/ulmer2007 wi= ll be used to download sample data files for the QuickBooks program.

It is very important= to back up and save files on external storage media as backing up on the hard drives in computer labs is no assurance that the information will remain in= tact from class period to class period. <= /span>Also, it will allow you to work on assignments outside of class on your own perso= nal computers. Students will need= to have external storage media available to save and back up work on portable = data files. A 1-2 GB Flash Drive is recommended. Occasionally during the semester you will be required to submit your portable data file to me so I can check your work. You will also be required to provi= de hard copies (print outs) of some of your work.

College Mission Statement:

The College of Business and Public Affairs, consi= stent with the overall mission of The University of Tennessee at Martin, develops graduates whose skills, abilities and ethical standards contribute to a diversified and dynamic society. With a primary focus on teaching, the Coll= ege emphasizes quality undergraduate and graduate instruction and faculty commitment to student and regional development. Programs are delivered in an environment that encourages a broad understanding of the forces shaping glo= bal social, political and economic change. The College promotes and supports cooperative alliances with stakeholders and outstanding teaching, research,= and service.

BSBA Learning Objectives related t= o the CBPA Mission:

BSBA 3 Demonstrate competence in Technology<= /o:p>

BSBA 4 Demonstrate effective verbal and written communication skills

BSBA 5 Demonstrate competence in the Accou= nting Major

Course Specific Objectives: (As approved by accounting faculty)

The study of Accounting Information Systems has as its objective to provide the student = with an understanding of:

·   = ;           How accounting principles are integrated into computerized accounting informati= on systems that use double-entry methodology to account for business transacti= ons,

·   = ;           The steps necessary to adapt accounting information learned from textbooks to computerized accounting information systems,

·   = ;          The steps required to set up an accounting information system based on an appropriate chart of accounts used as the focus to record transactions usin= g a computerized accounting information system,

·   = ;           How to generate all financial statements required by generally accepted account= ing principles through use of computers,

·   = ;           How the general ledger and various subsidiary ledgers work in an integrated computerized accounting information system, and

·   = ;           How computers have impacted the construction, maintenance, and reporting= of accoun= ting information.

Any student eligib= le for and requesting academic accommodation due to a disability is required to su= pply a letter of accommodation from Disability Services (PACE Office), Clement 2= 03 (Extension 7605 or 7744), within the first two weeks of the semester.

=

Class Data Sheet

Instructor:

Dr. Robert L. Putman= , CPA

Semester:<= /b> Spring 2009

Office:

20 Business Administ= ration Bldg.

Phone: (731) 881-7305 or (731)-352-579= 7

E-mail:

bputman@utm.edu

Fax: = (731) 881-7241

Web Location :

http://www.utm.edu/staff/bputman/

Office Hours:&= nbsp; M & W 2:15-4:45

Others hours by appo= intment

Publisher’s Website

http://www.mhhe.com/= yacht2008

Class meets: M & W 1:00-2:15 PM

Attendance Policy:

All students are exp= ected to attend class and to participate in classroom discussion. Excessive absenc= es will result in the student’s inability to pick up important instruction = and tips regarding the workings of an accounting information system. More tha= n two unexcused absences are excessive. For each unexcused absence in excess of two, five (5) points will = be deducted from the total points earned by the end of the semester.

Cou= rse Requirements:

The course will cons= ist of an appropriate mix of classroom instruction and hands-on learning of the Peachtree Complete Accounting program. The program is installed on your l= ab computers. Additionally, a program disk is provided with the purchase of your text for your use on y= our own personal computer. We w= ill cover 14 chapters in your text during the semester. You will also be introduced to t= he QuickBooks program during the last week of classes. The classroom instruction will c= over the material and examples included in each of the chapters in your text.<= span style=3D'mso-spacerun:yes'> I strongly recommend that you wo= rk on the examples in each chapter before doing the required homework which sho= uld be done mostly outside of class. Your assigned end-of-chapter exercises should be worked after an intensive study of the chapter material.= It is very important in the beginning for you to learn how to save your exercises and projects= to external media and then restore the information as you continue to work a= nd update your files. We will = cover this in the first few regular class meetings. With the ‘Windows Vis= ta’ operating system which is installed on the lab computers, backing up your data involves a very unique process that can be found in Appendix A of yo= ur text. Be sure to read this section before backing up anything in the lab.

You will be required= to take two (2) exams plus the final exam in this course (see tentative schedule which follows). Each of the= exams will count 100 points. Additionally, you will be assigned three (3) projects worth 50 poi= nts each. The special projects = should be turned in to me at the due date noted on the tentative schedule in ord= er to receive full credit. Fin= ally, you will receive a maximum of 50 points for the exercises that are to be turned in at the end of each chapter.&nb= sp; The exercises are due at the beginning of the class period immedia= tely following the date the exercises are assigned.

Gra= des:

Points and letter gr= ades will be awarded as follows for the course:       &nbs= p;            &= nbsp;           &nbs= p;    Letter Grades will be as follows:

      Exam 1 on Chapters 1-5…………………………= ….100 Points       &nbs= p;            &= nbsp;           &nbs= p;    A:   450-500 Poi= nts (90%)

      Exam 2 on Chapters 6-8…………………………= ….100     ”           &nbs= p;            &= nbsp;           &nbs= p;    B:   400-449     ”      (80%)

      Final Ex= am, comprehensive……………………R= 30;…100    ”           &nbs= p;            &= nbsp;           &nbs= p;    C:   350-399     ”      (70%)

      Project 1…………………………&#= 8230;……………….. 50    ”             &nbs= p;            &= nbsp;           &nbs= p;  D:   300-349     ”      (60%)

      Project 1A…………………………&= #8230;……………… 50    ”               &nbs= p;            &= nbsp;           &nbs= p;F:    LT 300      ”<= span style=3D'mso-spacerun:yes'>       (L= T 60%)

      Project 2…………………………&#= 8230;…………………50    ”

      End-of-chapter exercises………………………&= #8230;….. 50   ”

      Total Possible………………………&#= 8230;……………. 500 Points

Important Dates To Observe During the Semester=

Last day to add a cou= rse or drop

with no enrollment record----------January 16

First Exam-Chapters 1= -5------------February 4

Second Exam—Cha= pters 6-8-----------February 23

Mid-term Progress report-----------March 2
Last day = to drop a class, WD-------March 6

Spring Break-----------------------March 9-15

Project 1 due----------------------March 23

Project 1A due-------= --------------March 25

Project 2 due--------= --------------April 20

Final Exam-Comprehens= ive-----------April 30 (12:45-2:45)<= /p>

TE= NTATIVE SCHEDULE

= Date

= Chapter

= Topic

= Assignments

= Relationship of Class work to CBPA Learning Goals

01-12-09

=

Introduction-Syll= abus discussion

=

=

14

1;App.A (pp. 699-= 702)

Back-up; saving; = VISTA points

Exercises 1-1; 1-= 2

BSBA 3=

19

=

Dr. MLK, Jr. Birt= hday (Holiday)

=

=

21

2

Vendors; Restorin= g, Purchase Orders, payment, add vendors

Exercises 2-1; 2-= 2

BSBA 3; BSBA 5

26

3

Customers: sales = orders, invoices, customer receipts, accts receivable

Exercises 3-1; 3-= 2

BSBA 3; BSBA 5

28

4

Employees: mainte= nance, default information, pay employees

Exercises 4-1; 4-= 2

BSBA 3; BSBA 5

02-02-09

5

Chart of accounts; general ledger, trial bal= ance; internal controls

Exercises 5-1; 5-= 2

BSBA 3; BSBA 5

= 4

=

Exam on Chapters 1-5 (100 pts)

=

BSBA 4=

9

6

Job costing; addi= ng new jobs; materials and labor costs to jobs

Exercises 6-1; 6-= 2

BSBA 3; BSBA 5

11

7

Financial Stateme= nts; Balance Sheet; Income, Cash Flow and retained earnings statements

Exercises 7-1; 7-= 2

BSBA 3; BSBA 4; <= o:p>

BSBA 5=

16

8

Stone Arber Lands= caping; Time sheets; billing and collection

Exercises 8-1; 8-= 2

BSBA 3; BSBA 5

18

=

Catch up and revi= ew time

=

=

= 23

=

Exam on Chapters 6-8 (100 pts)

=

BSBA 4=

25

9; App. A (pp. 60= 7-614)

App. B

Set up company fr= om scratch; Chart of accounts

=

=

03-02-09

9

Journalizing, adj= usting, and closing

Exercises 9-1; 9-= 2

BSBA 3; BSBA 5

04

10

Quarterly and end= -of-year activities

Exercises 10-1;

10-2

BSBA 3; BSBA 5

09-15

=

Spring Break (No = classes)

=

=

16

P. 367=

Mary Albert, Acco= untant; chart of accounts; adding, deleting, changing accounts; recording initi= al balances

Project 1 (50 poi= nts) due 03-23

BSBA 3; BSBA 5

18

P. 377-78

Design, recording, adjusting, closing your own hypothetical company

Project 1A (50 po= ints) due 03-25

BSBA 3; BSBA 4;

BSBA 5=

23

=

Completion of Pro= ject 1A

=

=

25

11

Set up of a merch= andising firm; vendors, invoices and payments

Exercises 11-1; 1= 1-2

BSBA 3; BSBA 5

30

12

Customers and sal= es; Sales tax; accounts receivable; collections

Exercises 12-1; 1= 2-2

BSBA 3; BSBA 5

04-01-09

13

Inventory; types = of inventory; FIFO and LIFO pricing

Exercises 13-1; 1= 3-2

BSBA 3; BSBA 5

06

14

Payroll activitie= s; adding employees and paying

Exercises 14-1; 1= 4-2

BSBA 3; BSBA 5

08

Project 2

Set-up and workin= gs of a merchandising firm

Project 2

=

13

Project 2

Recording, adjust= ing, financial statements

Project 2 (50 poi= nts) due 04-20

BSBA 3; BSBA 4; <= o:p>

BSBA 5=

15

Project 2

Completion

=

=

20

=

Introduction to QuickBooks

=

BSBA 3=

22

=

QuickBooks comman= ds and overview

=

BSBA 3=

27

=

Course wrap-up an= d review

=

=

= 04-30-09

Comprehensive Final Exam <= /b>

12:45-2:45

=