Accounting Information Systems

Course # 29:010:485
Section: 03

http://kogan.rutgers.edu/ais

Fall 2022 - Preliminary
Accounting and Information Systems
Rutgers Business School, Rutgers University

Prof. Alexander Kogan
One Washington Park #924 (Newark), (973) 353-1064
kogan@rutgers.edu

Catalog Description: "Accounting Information Systems" is a required undergraduate course that introduces students to the main ideas and fundamental technology underlying the development, implementation, and use of modern accounting information systems. This course covers the following topics: elements of relational database systems (on the example of MS Access), overview of systems analysis and design, logical and physical modeling for database systems design, Resources-Events-Agents (REA) approach to business data modeling, database view of revenue procurement, and manufacturing business processes, and introduction to integrated enterprise systems.

Required Textbooks:

  1. (MG) Uday S. Murthy and S. Michael Groomer. Accounting Information Systems: A Database Approach. CyberText Publishing, Bloomington, IN, 1996-2020. https://www.cybertext.com/. You must register online to setup your account with Cybertext at https://www.cybertext.com/AccountSetup.aspx. Make sure you read the registration instructions first!
  2. (CI) C. Janie Chang and Laura R. Ingraham. Modeling and Designing Accounting Systems: Using Access to Build a Database, 2nd Edition. John Wiley & Sons, Inc, 2012 (ISBN: 978-1-1199-4709-7). I recommend using the electronic customized version at: https://store.vitalsource.com/show/9781118340073

Communications and Course E-Mailing List:

The best way to contact me is via email. The course is supported by the RAMS e-mailing list ais-list. The list membership is automatically synchronized with the current class roster. Make sure that your current e-mail address is available in the Rutgers online directory. To post a message to the list, e-mail it to

ais-list@rams.rutgers.edu

All the postings to this list are permanently archived and available from

https://rams.rutgers.edu/rams/archive.cgi

Please note that your postings should be appropriate for this course.

Every student is responsible for maintaining the current e-mail address in the Rutgers Online Directory. You can update your personal information at:

https://personalinfo.rutgers.edu/pi/

Online Support and Hardware Specifications:

In the Fall of 2022 this course will be conducted face-to-face. While Rutgers on-campus computer labs provide all the necessary computer equipment and software for the students to use in this course, many students may still find it beneficial if they have access to a stable Internet connection and a computer with the hardware specifications equal or exceeding the items listed below to make sure that this computer can capably support MS Office Professional, including MS Access, and virtual computing environments. As a backup option, in parallel with the face-to-face meetings, this class will also take place on Zoom. These Zoom sessions CANNOT BE used instead of face-to-face participation in this class meetings, and are intended only as an emergency backup option. To take part in these Zoom mettings, students MUST use their Rutgers Zoom account with the name netid@rutgers.edu. It will be IMPOSSIBLE to participate using personal Zoom accounts. Instructions for activating a Rutgers Zoom account can be found at:

https://it.rutgers.edu/zoom/knowledgebase/how-to-create-your-rutgers-zoom-account/

Note that the activation of the Rutgers Zoom account will involve browsing to netid.rutgers.edu and selecting Service Activation as explained in the link. Please also note that accounts with the correct name CAN be created in other ways, and students may have done this already - such accounts will work for some purposes but will not always provide proper access - you must seek assistance in removing such accounts if they prevent your creating the required account through Service Activation at netid.rutgers.edu.

Instructions for signing into the activated Rutgers Zoom Account can be found at:

https://it.rutgers.edu/zoom/knowledgebase/how-do-i-log-into-my-zoom-account/

MS Access:

Working with MS Access and completing a project using MS Access are required in this course. Students can obtain MS Access installation software for their personally owned MS Windows computers at:

Rutgers Microsoft Office for Students

Course Canvas:

The course will utilize the following Canvas online facilities:

https://canvas.rutgers.edu/

For a student to gain access to our Canvas system, s/he must be enrolled and have a NETID. Once an enrolled student obtains a NETID, they will be added to the roster within 2 business days. Students should also check their email account in the Rutgers system and if it is not correct, they need to update their official student record. Students who do not have a NETID, can create one online using this link:

https://netid.rutgers.edu/

A student who is not familiar with Canvas can find introductory tutorial level information at:

Rutgers Getting Started In Canvas for Students

The course modules of the Canvas site require that the students complete the items included in them. Subsequent modules are locked until the previous ones are completed. This locking is configured for the project and exam modules as well as for the content modules. Therefore, if a student does not complete the required items in the preceeding modules, the student will not be able to access course exams and subsequent project modules.

Course Assignments and Grading:

This course will have the following for credit assignments: There will be NO additional assignments available for extra credit. Every submitted assignment will be graded using a numerical score, and the final course score will be calculated as a weighted sum using the weights shown in the table below.

Course Score Weighting
10% Online Cybertext quizzes
20% Midterm exam
30% Course project
40% Final exam

In accordance with the departmental policy, the letter grade for the class will be assigned based on the course score as shown in the table below:

Course Grading
> 90% A
> 85% B+
> 80% B
> 75% C+
> 70% C
> 65% D
≤ 65% F

Online Cybertext quizzes:

After discussing each chapter in the Murthy and Groomer online textbook, you will be required to complete an online quiz for that chapter. Due dates are given in the schedule below. Quizzes are due before the class on the scheduled date. Each quiz consists of 5 multiple-choice questions. These quizzes are designed to help ensure that you thoroughly read all the book chapters. The quizzes can be taken using the text and notes, but must be completed individually. The quizzes are electronically graded and the results are automatically submitted to me with a time and date stamp. Note: you can only take the quiz for a particular chapter once! Be ready. Once you start taking the quiz, you have to complete it! Do not close the browser window before finishing taking the quiz.

Course Project:

The project will be divided into three stages. Detailed information about the first stage of the project is posted on the Canvas course site by the first meeting of this class. After submitting each stage of the project, students will have access to a partial solution of the stage, and will have to use the posted partial solution of the stage as the starting point for the next stage of the project. All the files of each stage of the project have to be submitted on the Canvas course site. The due dates for each stage are given in the schedule below. This is a group project with up to 3 students per project team allowed. All students are required to equally participate in the project. Students can express their preference as to who of the other students they want to be in the same team with. There is a special Canvas Discussion called "Project Team Composition" for posting the preferred composition of each team. Each prospective team should post a single message to this discussion, listing the full names of all the team members in the body of the message (one name per line). The deadline for posting this message is three weeks before Stage 1 of the project is due. Please note that this posting is only a request, and the final binding assignment of students to project teams is done by the instructor.

Course Exams:

There will be a midterm exam and a comprehensive final exam (dates are given below). There will be no make-ups for missed exams. Online exams will be will be closed book (no crib sheet allowed). Students who score less than 70% on the midterm exam will be issued a warning.

Respondus Lockdown Browser:

The midterm and final exams will be administered using Respondus Lockdown Browser and Monitor integrated into Canvas. The students are required to take a practice Lockdown Browser Test Quiz by October 4, 2022. The test requiring a Webcam (i.e., with Monitor) should be taken at home, while the test without a Webcam should be taken during the class.

Course Policy:

Please note that I always welcome comments and suggestions that can improve the teaching of this course, as well as questions about the course content and requests for clarification of the material. I strongly encourage you to read the texbook chapters in advance and then ask questions during the class to focus the discussion on the issues that are challenging to you!

As a general rule, I do not give extensions, make-up exams or allow students to take exams or submit course work on alternate dates. Of course, if someone is on jury duty, has a serious medical problem, has a conflict with a religious holiday, or the like, I will make allowances. In such cases, the student will have to contact the instructor as soon as possible and to submit documents supporting the reason for needing to take the exam (or submit a project or quiz) on a different date. I will not accept excuses like too heavy a workload, family or social events, extracurricular activities, too many exams the same week, etc. Deductions in your final grade may be made for any and all of the following reasons: missing classes, being late for class and/or leaving class early, and not paying attention while in class.

Please turn your cell phones off during class. Please avoid private conversations with neighbors. Please do NOT engage in online chat or any other online activities during the class. Make sure that your behavior shows respect to the instructor and to your classmates.

Course Attendance

Regular attendance of class meetings is essential and will be monitored. Students will have to check in using Qwickly Attendance during the first two minutes of the class. Students are expected to make sure they are not late for class. Students who are late for class will NOT have another opportunity to check in their attendace. In that case, they can email an appeal to the instructor to count their attendance by providing a detailed explanation for their lateness. Whether their explanation is accepted or not as an excuse, will be at the discretion of the instructor. University policy excuses absences due to religious observance or participation in Rutgers-approved activities, and permits students to make up work missed for these circumstances. Each unexcused absence will result in escalating penalties: there will be a deduction of 1 point of the total possible course score of 100 for the first unexcused absence, 2 points for the second one, 4 points for the third one, and so forth.

If you are going to be absent from a class or exam for any reason, you must report your absence as soon as possible by emailing your instructor AND by submitting your absence report using Rutgers Self-Reporting Absence Application:

https://sims.rutgers.edu/ssra/

The Office of the Dean of Students can provide assistance for absences related to religious observance, emergency or unavoidable conflict (illness, personal or family emergency, etc.). Students should refer to University Policy 10.2.7 for information about expectations and responsibilities. The Office of the Dean of Students can be contacted by calling (973) 353-5063 or emailing deanofstudents@newark.rutgers.edu.

The Office of the Dean of Students can assist students who are experiencing a temporary condition or injury (broken or sprained limbs, concussions, or recovery from surgery). Students experiencing a temporary condition or injury should submit a request using the following link: https://temporaryconditions.rutgers.edu.

Due to inherent uncertainties of the ongoing COVID19 pandemic, students should be prepared, if necessary, to conduct all class related activities online. Students who have been told to quarantine, or are experiencing symptoms of any transmittable disease, should remain at home and not attend in-person class meetings. If the condition of these students allows, they can join the class meetings online using Zoom.

In order to protect the health and well-being of all members of the University community, masks must be worn during class meetings. The description of community safety practices at Rutgers can be found at:

https://coronavirus.rutgers.edu/health-and-safety/community-safety-practices/

The penalties for cheating are severe. There is a university wide policy on academic integrity, which we will follow. It is not worth the risk of suspension from the university to cheat.

Rutgers University Academic Integrity Policy

Please follow very carefully all the academic integrity guidlines you can find at:

Rutgers Business School Academic Integrity for Students/

Weather and Class Cancellation:

The class will meet as scheduled if the Newark Campus is open. Should the Newark Campus close for any reason, any assignments due that day will be accepted at the next class meeting. If the campus is closed on a day that an examination is scheduled, then the examination will be deferred until the next class meeting. If the class is cancelled for any other reason, emails will be sent to all students. Any assignments due that day will be accepted at the next class meeting. The operating status of Rutgers-Newark can be checked at:

https://www.newark.rutgers.edu/weather-and-campus-operating-status

Office Hours:

The office hours for this course will take place on Zoom online every Monday from 5:20 until 6:00 PM (during the free period). Please email the instructor in advance if you are planning to attend, and please email the instructor again right after you enter the Zoom waiting room.

Preliminary Schedule:

  1. 09/06-08/2022

    Introduction to accounting information systems, database approach, and enterprise resource planning systems.

    • (MG) CH. 1

  2. 09/13-15/2022

    Elements of information systems.

    • (MG) CH. 2

  3. 09/20-22/2022

    Elements of database systems.

    • Cybertext CH. 1 & 2 quizzes are due.
    • (MG) CH. 6

  4. 09/27-29/2022

    Systems analysis and design.

    • Cybertext CH. 6 quiz is due.
    • (MG) CH. 7

  5. 10/04-06/2022

    Logical design for database systems.

    • Lockdown Browser with Monitor Test Quiz is due.
    • Cybertext CH. 7 quiz is due.
    • (MG) CH. 8
    • (CI) CH. 1

  6. 10/11-13/2022

    Physical design for database systems.

    • Project Team Composition must be posted to the Canvas Discussion called "Project Team Composition".
    • Cybertext CH. 8 quiz is due.
    • (MG) CH. 9
    • (CI) CH. 2 - 3

  7. 10/18-20/2022

    Physical design for database systems. Introduction to MS Access.

    Midterm Exam.

    • (MG) CH. 9
    • (CI) CH. 2 - 3

  8. 10/25-27/2022

    Physical design for database systems. Introduction to MS Access.

    • (MG) CH. 9
    • (CI) CH. 2 - 3

  9. 11/01-03/2022

    Information systems controls.

    • Project stage 1 is due.
    • Cybertext CH. 9 quiz is due.
    • (MG) CH. 10

  10. 11/08-10/2022

    Information systems auditing.

    • Cybertext CH. 10 quiz is due.
    • (MG) CH. 11
    • James E. Hunton and Tammy L. Jones. "Recreation, Inc.: An Information Technology Risk Assessment Case Study Of Enterprise Resource Planning" (ERP) SYSTEMS". AICPA Case Development Program, Case No. 2000-02.

  11. 11/15-17/2022

    Database AIS: Revenue business processes view.

    • Cybertext CH. 11 quiz is due.
    • (MG) CH. 12
    • (CI) CH. 4

  12. 11/22-29/2022

    Database AIS: Expenditure business processes view.

    • Project stage 2 is due.
    • Cybertext CH. 12 quiz is due.
    • (MG) CH. 13
    • (CI) CH. 5

  13. 12/01-06/2022

    Database AIS: Manufacturing Processes View.

    • (MG) CH. 14

    Database AIS: An enterprise wide view.

    • Cybertext CH. 13 quiz is due.
    • (MG) CH. 15
    • (CI) CH. 6

  14. 12/08-13/2022

    Database AIS: An enterprise wide view.

    • (MG) CH. 15
    • (CI) CH. 6

    Review Class.

    • Cybertext CH. 14 quiz is due.
    • Project stage 3 is due.

  15. 12/20/2022

    • Cybertext CH. 15 quiz is due.

  16. 12/22/2022

    Final Exam.

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