Computer Augmented Accounting

Course # 29:010:485
Sections: 02 and 05
http://kogan.rutgers.edu/caa

Fall 2012 - 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: "Computer Augmented Accountings" is a a required undergraduate accounting information systems 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 issues: 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 and procurement business processes.

Required Textbooks:

  1. (MG) Uday S. Murthy and S. Michael Groomer. Accounting Information Systems: A Database Approach. CyberText Publishing, Bloomington, IN, 1996-2010. http://cybertext.com/. You must register online to setup your account with Cybertext at http://cybertext.com/forms/accountform.asp. 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). http://www.wiley.com/WileyCDA/WileyTitle/productCd-111994709X.html; 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 erp-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

caa-list@rams.rutgers.edu

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

http://rams.rutgers.edu/archive/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 maintain your personal information at:

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

Course Blackboard:

The course will utilize the following Blackboard online facilities:

http://blackboard.rutgers.edu

For a student to gain access to our Blackboard system, they must be enrolled and they must have a NETID (pegasus or eden account). 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 system and if it is not correct, they need to update their official student record. If they do not have a valid email associated with their official student record, their email address will show up as noname@newark.rutgers.edu. Students who do not have a NETID, can create one online using this link:

https://netidmgmt.rutgers.edu/netid/index.htm

Course Grading:
10% Online Cybertext quizzes
20% Midterm exam
30% Course project
40% Final exam

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:

Detailed information about the project will be provided in class and will be posted on the course Blackboard site (Assignments Section) before you start working on the project. Students must self-organize into groups of up to 4 students. All students are required to equally participate in the project. The project will be divided into three stages. After submitting each stage of the project, students will have access to a partial solution of the stage (in the Course Documents Section), 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 through the Assignments Section on the Blackboard course site. Additionally, the printouts of the documents have to be handed to the instructor in class. The due dates for each stage are given in the schedule below. There is a special Blackboard Discussion Board Forum for posting the composition of each team. Each team should post a single message to this forum listing only all the last names of all the team members on the subject line, and listing the full names of all the team members in the body of the message. The deadline for posting this message is 4 weeks before Stage 1 of the project is due.

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. Exams will be in class and closed book (no crib sheet allowed).

Course Policy:

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 more than three classes, being late for class and/or leaving class early, and not paying attention while in class. Absence for reasons of religious obligation shall not be counted for purposes of reporting.

Regular attendance is essential and will be monitored. Be prompt for class. Classes will begin on time. Late arrivals disrupt class discussions. 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. Student athletes on recognized Rutgers University teams participating in inter-collegiate contests who expect to miss a class and/or examinations due to events which conflict with class must inform the instructor of the dates on which those events will occur IN WRITING BY THE END OF THE SECOND WEEK OF CLASSES. Those student athletes are then eligible for make-up examinations.

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, in conjunction with the RBS Committee, has established an Honor Code that states:

“I pledge, on my honor, that I have neither received nor given any unauthorized assistance on this examination (assignment).”
( http://academicintegrity.rutgers.edu/)

In the future, students may be required to write and sign the Honor Pledge on every major paper, examination and assignment. This Honor Pledge will not displace, modify or amend the standards and procedures set forth in the Rutgers University Code of Student Conduct, but simply suggests a higher set of standards to which RBS students adhere.

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!

Weather and Class Cancellation:

The class will meet as scheduled if the University is open. Should the University close for any reason, any assignments due that day will be accepted at the next class meeting. If the University 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.

Preliminary Schedule:

  1. 09/05-10/2012

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

    • (MG) CH. 1

  2. 09/12-17/2012

     Elements of information systems.

    • (MG) CH. 2

  3. 09/19-24/2012

     Technology: hardware and software.

    • Cybertext CH. 1 & 2 quizzes are due.
    • (MG) CH. 3

  4. 09/26-10/01/2012

     Data communications and networking.

    • Cybertext CH. 3 quiz is due.
    • (MG) CH. 4

  5. 10/03-08/2012

     Elements of database systems.

    • Cybertext CH. 4 quiz is due.
    • (MG) CH. 6

  6. 10/10-15/2012

     Systems analysis and design.

    • Project Team Composition must be posted on the Blackboard forum.
    • Cybertext CH. 6 quiz is due.
    • (MG) CH. 7

  7. 10/17-22/2012

     Logical design for database systems.

    • Cybertext CH. 7 quiz is due.
    • (MG) CH. 8
    • (CI) CH. 1

  8. 10/24/2012

     Midterm Exam.

    • Cybertext CH. 8 quiz is due.

  9. 10/29-31/2012

     Physical design for database systems.

    • Project stage 1 is due.
    • (MG) CH. 9
    • (CI) CH. 2 - 3

  10. 11/05-07/2012

     Information systems controls.

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

  11. 11/12-14/2012

     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.

  12. 11/19-26/2012

     Database AIS: Revenue business processes view.

    • Project stage 2 is due.
    • Cybertext CH. 11 quiz is due.
    • (MG) CH. 12
    • (CI) CH. 4

  13. 11/28-12/03/2012

     Database AIS: Expenditure business processes view.

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

  14. 12/05-10/2012

     Database AIS: An enterprise wide view.

    • Project stage 3 is due.
    • Cybertext CH. 13 quiz is due.
    • (MG) CH. 14
    • (CI) CH. 6

  15. 12/12/2012

     Review Class.

    • Cybertext CH. 14 quiz is due.

  16. 12/19/2012

     Final Exam.

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