San Jose State University

Bus 120A Accounting Information Systems

FALL 2014 SECI!" 1 #4$12%&
SECI!" 2 #4$12'&
(oom )21* ues+ay,-urs+ay .A/ c0asses
Subject to change
-Instructor1 Mallory McWilliams
!ffice Location1 B 2%2
3-one1 924-3469 Off campus 243-774
E45ai0! mc"illiamsschool#aol$com %please i&entify name an& class%
!ffice -ours1 6 1')041$4% BC )21
6 0')040$)0 BC )21


C0ass .ays,ime1 a00 Bus 120A c0asses in BC )21
,6 Bus 120A 0$)04024%* 07004101%
6 Bus 120A 1'004204%
Stu+ents must atten+ t-e c0ass t-ey are registere+ for8 Course 3rere9uisites1 'usiness 2(
)gra&e of *+, or better%$ -f you are a&&ing the course( please bring confirmation to class$
Stu&ents "ill be a&&e& to the class base& on +O' policy$ )restricte& to 42 stu&ents%
e:t 5ateria0s1
.omney an& Steinbart( /ccounting -nformation Systems* 03
th
1&ition( 2rentice 3all
-S'4 975--03-342563-7
+/S7 M/48/9 -S'4 97503326209 )buy ne"% :O8 +/44O7 8S1 / 8S1; O41 O. .147
+/S7 +OM2871.-<1; W-73 21/+37.11 -S'4 )to be gi=en on &ay 0% )'8: 41W O49:%
;O 4O7 '8: 731 +OM2871.-<1; S17 847-9 W1 M117 -4 +9/SS SES 6IS SE5ESE(
)
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S78;147S +/4 .1>-S71. ?O. /4 /++O847-4> 787O.-/9 O4 ;/: 0! +OS7 @06$
"""$Auantumtutors$comBaccounting$html an& promotion co&e is sjsu
/ou ;i00 nee+ a sim<0e four4function ca0cu0ation for ACC!U"I"= e:ams8 "o
S!,(CL or <rogramma>0e ca0cu0ators* ce00 <-ones* or 3.A?s ;i00 >e a00o;e+8 Carefu0*
most e:as Instrument ca0cu0ators +o not meet t-e a>ove re9uirements8
-f nee&e&( /nthony( / .e=ie" of 1ssentials of /ccounting( any e&ition( 2rentice 3all
=ra+ing1
+/S7 5 points ;81 0B23
+OM2871.-<1; S17 6 points ;81 02B9
0 /ccounting eCam D AuiE 0 points 1Cam 0B23 FuiE 0B7
2 Mi&terms )0 pts each% 2 points 0B9 D 00B2
?inal 0 points see note
2 FuiEEes )6 pts each% lo"est is &roppe& 6 points F8-< 0 9B26 F8-< 2 00B4
Short /ns"er Auestions
0 see syllabus
7otal
6 points
=ra+es1 ?or your reference( a final points total of 435 "oul& be a + )73G%$ 7here is no curve
use& in this course( gra&es are base& on a straight point basis$
7eCtbooH "ebsite! """$prenhall$comBromney /99 S78;147S .1F8-.1; 7O >O 7O
73-S S-71$ 8S1 73/7 S1+7-O4 7O I-1W /99 2OW1. 2O-47 S9-;1S ?O. 1/+3
+3/271.$ 73-S S1+7-O4 /9SO 3/S / 9-S7 O? F81S7-O4S ?O. 71S7-4>$ BE SU(E
! CLIC@ !" 6E 1)
6
E.II!" !F 6E B!!@8
3roAects #assigne+ for <oints&1
/ll solutions for projects )gra&e& for points% must be turne& in "or& processe&( &ouble space&(
an& e&ite&( unless i&entifie& other"ise by instructor$ /ll assignments are &ue in on the &ate
in&icate& an& at the start of the class hour$ 3LEASE (E5E5BE(4 "! LAE 3A3E(S8 /ny
papers turne& in more than 06 minutes after the beginning of the class hour( "ill recei=e a 2G
;1;8+7-O4 -4 2O-47S an& assignments turne& in after the class hour has en&e& "ill be
re=ie"e& but "ill be assigne& a gra&e of Eero$ "! EBCE3I!"S ! 6IS8 7he +/S7
)both =ersions% an& O731. projects are on an in+ivi+ua0 >asis$ Only your i&eas shoul& be
turne& in( an& a gra&e of Eero "ill be assigne& to your solution if you copy or use another
stu&entJs ans"erK this coul& also result in your failure of the course$
o ensure t-at you are 0earning from t-e CAS 3(!JEC* t-ere ;i00 >e an e:am on
t-e accounting containe+ in t-at assignment A". in your accounting revie;8 /ou ;i00 a0so
-ave an accounting 9uiC a fe; ;eeDs >efore t-e accounting e:am8
6ome;orD* 9uiCCes* s-ort ans;er 9uestions an+ atten+ance1
'efore each class rea& the chapters assigne&( complete the Auestions( terms( an& &iscussion
Auestions$ .e=ie" all problems assigne& for that &ay$ 1ach AuiE or short ans"er Auestion
usually starts at the beginning of the class hour$ -f a stu&ent is late to class an& misses the AuiE or
short ans"er Auestion( the gra&e "ill be a Eero$ No makeups will be given for a missed quiz or
short answer question. 7he AuiEEes an& short ans"er Auestions "ill be on material assigne& up
to the current class perio&$ 3ome"orH is not collecte&$ /ll stu&ents are responsible for
e=erything happening in class$ -f a stu&ent misses a class( he or she "ill nee& to contact another
stu&ent to fin& out "hat "as co=ere& in class or to collect any han&outs$ ;uring the class "e
ha=e assigne& 0 pts in short ans"er items$ We "ill also en& up ha=ing about another 2 points
in short ans"er Auestions so stu&ents can use these to replace any misse& points$ )a stu&ent may
also Heep up to 2 of the short ans"er points allo"ing for 0 eCtra points$ 3o"e=er no maHeups
for any of these misse&$%
utoring1
7he 'S/+ tutoring center is there as a resource$
E:ams1
"o maDeu< e:ams ;i00 >e a+ministere+ for misse+ mi+terms e:ce<t for a +ocumente+
serious an+ com<e00ing reason an+ a<<rove+ >y me in a+vance of t-e mi+term +ate8 .o
not remove any e:am from t-e e:am room8 A gra+e of ECeroF on t-e e:am ;i00 >e given to
any stu+ent removing an e:am or <art of an e:am from t-e e:am room8 E:ams ;i00
inc0u+e o>Aective an+ essay 9uestions >ase+ on t-e assigne+ rea+ings* c0ass +iscussions*
-ome;orD* an+ ot-er assignments you su>mit for gra+ing8 A00 tests are c0ose+ >ooD*
c0ose+4notes8 "o +ictionary or ot-er items can >e use+ +uring t-e e:am8 -e instructor
retains a00 e:ams for a one4year <erio+ fo00o;ing t-e course com<0etion8 A stu+ent can
a0;ays revie; t-e e:am in my office +uring office -ours8 (E5E5BE( IF A SU.E"
A@ES A" EBA5 F(!5 6E CLASS(!!5 EI6E( !" 6E .A/ !F 6E EBA5
!( (EGIEH .A/* 6A EBA5 HILL BE =IGE" A =(A.E !F IE(!8 C6EAI"=
!" EBA5 J0 3S8
Course !>Aectives1
18 o a<<reciate -o; information systems4<articu0ar0y accounting information systems4
can assist in attaining organiCationa0 o>Aectives* an+ -o; t-ey can im<rove <0anning an+
contro0 at a00 0eve0s of t-e organiCation8
28 o 0earn t-e o<erationa0 an+ information functions of severa0 maAor AIS su>systems an+
-o; t-ose su>systems interface ;it- one anot-er8
)8 o +eve0o< a reasona>0e <roficiency40eve0 in using a variety of too0s use+ in +ocumenting
an+ ana0yCing systems8
48 o +eve0o< an+ en-ance sDi00s invo0ving team <artici<ation an+ ora0 an+ ;ritten
communications8
6$ 7o eCamine systems analysis an& &esign metho&ologies( tools an& techniAues( "ith
emphasis on the accountantJs role in the &e=elopment of information systems$
'8 o revie; sDi00s 0earne+ in Bus 20 Financia0 Accounting8 -e 3(ACICE SE <roAect
c-ecDs t-ese sDi00s a0ong ;it- 9uestions on one mi+term8
$8 o +eve0o< a reasona>0e <roficiency 0eve0 in using a variety of too0s #CAS* E:ce0*
3EAC6 (EE&8
Course 3o0icies1
3LEASE (E5E5BE( 6A LAE ASSI="5E"S A(E "EGE( ACCE3E.8
!6E( SU.E"S 6AGE 5A.E A.JUS5E"S ! 6EI( SC6E.ULES !
3E(5I 6E5 ! C!53LEE 6E ASSI="5E"S !" I5E8 I IS U"FAI( !
6E5 IF LAE ASSI="5E"S A(E ACCE3E.8 ALS!* LAE ASSI="5E"S
.ELA/ 6E (EU(" !F ALL !6E( SU.E"S? ASSI="5E"S8
A" 6!"!( C!.E IS I" EFFEC 6(!U=6!U 6IS C!U(SE8 6E
3(!FESS!( IS AGAILABLE ! A"SHE( KUESI!"S A". =UI.E 6E SU.E"8
BE SU(E ! (EGIEH 6E 6!"!( C!.E F!( 6IS U"IGE(SI/8
ALL CELL 36!"ES 5US BE I" /!U( BAC@3AC@ A". U("E. !FF .U(I"=
ALL EBA5S A". H6E" HE (EGIEH EBA5S8 !6E( .A/S /!U 5A/ 6AGE
6E CELL 36!"E !" GIB(AE !"L/ BU /!U 5US "! A"SHE( A"/ CELL
36!"E .U(I"= 6E CLASS 6!U(8 LEAGE 6E (!!5 ! A"SHE( 6E
36!"E EBCE3 !" EBA5 .A/S8 A"/ GI!LAI!" !F 6IS HILL (ESUL I" A
=(A.E !F IE(! !" 6E EBA58
+opies of selecte& course materials such as the syllabus may be foun& on +an=as$ :ou are
responsible for regularly checHing "ith the messaging at this site$
Dropping and Adding
Stu&ents are responsible for un&erstan&ing the policies an& proce&ures about a&&B&rops(
aca&emic rene"al( etc$ -nformation on a&&B&rops are a=ailable at
http!BB"""$sjsu$e&uBa&=isingBfaABin&eC$htmLa&&
-nformation about late &rop is a=ailable at
http!BB"""$sjsu$e&uBaarsBpoliciesBlate&ropsB8 Stu&ents shoul& be a"are of the current &ea&lines
an& penalties for a&&ing an& &ropping classes$
September 6 is the last &ay to &rop the class $
University Policies
Academic integrity
Stu&ents shoul& Hno" that the 8ni=ersityJs /ca&emic -ntegrity 2olicy is a=ailabe at
http!BB"""$sa$sjsu$e&uB&o"nloa&Bju&icialMaffairsB/ca&emicM-ntegrityM2olicyMS7-2$p&f$ :our
o"n commitment to learning( as e=i&ence& by your enrollment at San Nose State 8ni=ersity an&
the 8ni=ersityJs integrity policy( reAuire you to be honest in all your aca&emic course "orH$
?aculty members are reAuire& to report all infractions to the office of Stu&ent +on&uct an&
1thical ;e=elopment$ 7he "ebsite for Stu&ent +on&uct an& 1thical ;e=elopment is a=ailable at
http!BB"""$sa$sjsu$e&uBju&icialMaffairsBin&eC$html$
-nstances of aca&emic &ishonesty "ill not be tolerate&$ +heating on eCams or plagiarism
)presenting the "orH of another as your o"n( or the use of another personJs i&eas "ithout gi=ing
proper cre&it% "ill result in a failing gra&e an& sanctions by the 8ni=ersity$ ?or this class( all
assignments are to be complete& by the in&i=i&ual stu&ent unless other"ise specifie&$ -f you
"oul& liHe to inclu&e in your assignment any material you ha=e submitte&( or plan to submit for
another class( please note that SNS8Js /ca&emic 2olicy ?6-0 reAuires appro=al of instructors$
Campus Policy in Compliance with the American Disabilities Act
-f you nee& course a&aptations or accommo&ations because of a &isability( or if you nee& to maHe
special arrangements in case the buil&ing must be e=acuate&( please maHe an appointment "ith
me as soon as possible( or see me &uring office hours$ 2resi&ential ;irecti=e 97-3 reAuires that
stu&ents "ith &isabilities reAuesting accommo&ations must register "ith the ;.+ );isability
.esource +enter% to establish a recor& of their &isability$
Student Technology Resources
+omputer labs for stu&ent use are a=ailable in the /ca&emic Success +enter locate& on the 0
st

floor of +larH 3all an& on the 2
n&
floor of the Stu&ent 8nion$ /&&itional computer labs may be
a=ailable in your &epartmentBcollege$ +omputers are also a=ailable in the Martin 9uther Oing
9ibrary$
/ "i&e =ariety of au&io-=isual eAuipment is a=ailable for stu&ent checHout from Me&ia Ser=ices
locate& in -.+ 002$ 7hese items inclu&e &igital an& I3S camcor&ers( I3S an& 'eta =i&eo
players( 06 mm( sli&e( o=erhea&( ;I;( +;( an& au&iotape players( soun& systems( "ireless
microphones( projection screens an& monitors$
College of Business Policies:
7o ensure that e=ery stu&ent( current an& future( "ho taHes courses in the 'occar&o 'usiness
+enter has the opportunity to eCperience an en=ironment that is safe( attracti=e( an& other"ise
con&uci=e to learning( the +ollege of 'usiness at San NosP State has establishe& the follo"ing
policies!
Eating!
1ating an& &rinHing )eCcept "ater% are prohibite& in the 'occar&o 'usiness +enter$ Stu&ents "ith
foo& "ill be asHe& to lea=e the buil&ing$ Stu&ents "ho &isrupt the course by eating an& &o not
lea=e the buil&ing "ill be referre& to the Nu&icial /ffairs Officer of the 8ni=ersity$
Ce00 3-ones!
Stu&ents "ill turn their cell phones off or put them on =ibrate mo&e "hile in class$ 7hey "ill not
ans"er their phones in class$ Stu&ents "hose phones &isrupt the course an& &o not stop "hen
reAueste& by the instructor "ill be referre& to the Nu&icial /ffairs Officer of the 8ni=ersity$
Com<uter Use!
-n the classroom( faculty allo" stu&ents to use computers only for class-relate& acti=ities$ 7hese
inclu&e acti=ities such as taHing notes on the lecture un&er"ay( follo"ing the lecture on Web-
base& 2o"er2oint sli&es that the instructor has poste&( an& fin&ing Web sites to "hich the
instructor &irects stu&ents at the time of the lecture$ Stu&ents "ho use their computers for other
acti=ities or "ho abuse the eAuipment in any "ay( at a minimum( "ill be asHe& to lea=e the class
an& "ill lose participation points for the &ay( an&( at a maCimum( "ill be referre& to the Nu&icial
/ffairs Officer of the 8ni=ersity for &isrupting the course$ )Such referral can lea& to suspension
from the 8ni=ersity$% Stu&ents are urge& to report to their instructors computer use that they
regar& as inappropriate )i$e$( use& for acti=ities that are not class relate&%$
Aca+emic 6onesty!
?aculty "ill maHe e=ery reasonable effort to foster honest aca&emic con&uct in their courses$
7hey "ill secure eCaminations an& their ans"ers so that stu&ents cannot ha=e prior access to
them an& proctor eCaminations to pre=ent stu&ents from copying or eCchanging information$
7hey "ill be on the alert for plagiarism$ ?aculty "ill pro=i&e a&&itional information( i&eally on
the green sheet( about other unacceptable proce&ures in class "orH an& eCaminations$ Stu&ents
"ho are caught cheating "ill be reporte& to the Nu&icial /ffairs Officer of the 8ni=ersity( as
prescribe& by /ca&emic Senate 2olicy S4-02
College of Business Program Goals:
(Not all program learning goals are covered in every course%
18 Business @no;0e+ge
8n&erstan& basic business principles an& &emonstrate &iscipline-specific
competencies as applie& to local an& global en=ironments.
28 Communication
+ommunicate i&eas clearly( logically( an& persuasi=ely in oral an& "ritten format(
using technology appropriately$
)8 Et-ica0 A;areness
.ecogniEe( analyEe( an& articulate solutions to ethical issues that arise in business$
48 Lea+ers-i<* eams an+ .iversity
+omprehen& the challenges an& opportunities of lea&ing an& "orHing in &i=erse
teams an& en=ironments$
%8 Critica0 -inDing
+omprehen&( analyEe( an& critically e=aluate compleC an& unstructure& Aualitati=e
an& Auantitati=e business problems( using appropriate tools an& technology$
'8 Innovation
.ecogniEe( analyEe( an& articulate strategies for promoting creati=ity an& inno=ation$
)S/QR ;81 -4 6 27S each %
5B26
781S;/:
-ntro&uction to subject matter
Systems 8n&erstan&ing /i&
/&ministration -ssues
/ccounting assessment
5B25 accounting re=ie"
SU.E"S H!(@ on accounting
revie;
Stu+ents <rint an+ rea+ Journa0s an+
Le+gers from te:t>ooD ;e>site8
#SEE >ooD ;e>site AB!GE&
9B2 ;iscussion of +/S7 assignment :ou must ha=e the +/S7 M/48/9
2./+7-+1 S17 for this class$
9B4 WorH on +/S7 an& /ccounting problems Stu&ents shoul& ha=e complete& first 6
transactions in +/S7
SU.E"S SI=" U3 !"
KUESI!" LIS
9B9 SAL U("
I" Kuestion List
IE5 #%<ts&
+hapter 0 D 2 Fuestion 9ist-78.4 -4 /4SW1. 7O
731 F81S7-O4 :O8 S->41; 82
?O.
9B00 +hapter 0 cont$ WorH on chapter 0 D 2 Auestions
9B06 +hapter 0 D 2 'usiness 2rocesses +/S7 F81S7-O4S /4SW1.1;
9B05 SA L F(!5
CAS
(A"SACI!"
S #%&
+hapter 2 SU.E"S S6!UL. 6AGE
C!53LEE. 6E
(A"SACI!"S F(!5 CAS
9B23 7ues&ay
SAL .UE % 3S
9B26
+hapter 2 complete
+hapter 3 ;e=elopment D ;ocument
U(" I" U"A.JUSE. (IAL
BALA"CE 5US BALA"CE A".
BE C!53LEE
KUII "!8 1 C6A3E(S 1 M 2
9B3 +hapter 3 continue&
10,2 SAL #%
<ts&F(!5
C6A3E( )
+omplete chapter 3( if time &iscuss ch4 )chapter 4 non-testing chapter%
0B7 SAL .UE
I" A.JUSE.
(IAL
BALA"CE
CAS % 3
+hapter 6 intro&uction ACC!U"I"= KUII 2% 3S
0B9 738.S;/: EBA5 N1 C6A3E(S 1* 2 M )
0B04 +omplete +hapter 6 Stu+ents may >ring financia0
statements in on CAS for
revie;
0B06 +hapter 6 computer frau&
0B20 +hapter 6 cont$
0B23
738.S;/:
ACC!U"I"= EBA5 CAS IS .UE I" B/ SA( !F
CLASS 6!U(
0B25 +OM29171 -71MS /4; S7/.7
+OM2871.-<1; +/S7
Stu+ents must >ring t-e com<uteriCe+
CAS manua0 in to+ay
0B3 +hapter 7 )+OSO mo&el an& SOS% Fuestions on computeriEe& cast
00B4 +hapter 7$ KuiC no8 2 #c-a<ters % M '&
00B6 +hapter 5 cont$
00B00 GEE(A"S .A/ "! CLASS
00B03 SAL .ue in
com<uteriCe+
cast c-art of
accounts #% <ts&
+hapter 5 controls
00B05 +hapter 9 controls
00B2
738.S;/:
EBA5 2 C6A3E(S %* '* M $
00B26 +hapter 0
00B27-00B3 6A"@S=IGI"= 6!LI.A/ "!
CLASS
02B2 +hapter 0 .e=enue +ycle
02B4 +hapter 02 .e=enue +ycle
02B9 +hapter 02 1Cpen&iture +ycle Com<uteriCe+ CAS is +ue in
73 +9/SS
;ecember 06
7ues&ay
FI"AL EBA5 100 3S
)please atten& your sche&ule& &ate%
+ummulati=e ?inal 1Cam
0 pts from teCtbooH an& lecture
706-93
9 +9/SS
;ecember 07
706-93
FI"AL EBA5 100 3S +ummulati=e ?inal 1Cam
0 pts from teCtbooH an& lecture