COURSE SYLLABUS

School of Management
The University of Texas at Dallas

Course: AIM 6343.0G1 Accounting Information Systems

Instructor: Professor Mary Beth Goodrich
Semester: Fall 2005
Course Dates: 8/18/2005 – 12/5/2005

Instructor Information
Instructor: Mary Beth Goodrich, CPA, CIA, CISA
Office Location: SOM 4.220
Office Hours: By appointment
WebCT: http://webct.utdallas.edu (best way to contact me)
E-mail (Work): goodrich@utdallas.edu
Web Site: www.utdallas.edu/~goodrich
Work Number: (972) 883-4775 (office and voice mail – leave messages for me on this number)
Cell Number: (214) 282-2156 (for urgent matters / emergencies only)
Fax Number: (972) 883-6811

Course Information / Description

COURSE OBJECTIVES:
This course will examine the design, control and operation of accounting information
systems in a computerized organizational environment with a strong business process
orientation. The accounting information system is at the heart of a companies’ enterprise
systems. To this end, an understanding and appreciation of accounting information
systems is critical to successfully managing, auditing and developing systems to support
today’s evolving business environment. This course offers a focused look at accounting
information systems as part of enterprise resource planning systems, with a focus on SAP
and other comparable enterprise systems to demonstrate concepts. Three key themes
throughout the course are enterprise systems, E-business, and internal control and how
these components can positively impact the overall success of a company and a
company’s use of their accounting information system.
The main learning objectives are:

• Gain knowledge of tools for understanding, explaining, and designing accounting

information systems with a business process approach and a focus on adding value
through identifying the information needs of decision makers and building systems to
support those needs effectively and efficiently, while ensuring proper control.
• Acquire a conceptual understanding of the roles of accounting information and
information technology in today's business environment.
• Gain a basic knowledge regarding business processes, accounting elements within
business processes, and related internal control.
• Develop an in-depth awareness of the impact of accounting information systems and
the power of integrated accounting information systems such as SAP R/3 on
managerial decision- making, as well as organizational competitiveness.

This course will be a stepping stone for other advanced enterprise systems courses such
as AIM 6338: Accounting Systems Analysis and Design with SAP, MIS 6319:
Enterprise Resource Computing, and AIM 6349: IT Strategy and Control.

Course Prerequisites:
Required: AIM 6201 and AIM 6202 or course(s) equivalent to undergraduate accounting
principles. Basic knowledge of financial and managerial accounting is essentia l. Basic
computer proficiency is essential.

Course Materials
REQUIRED MATERIALS:
Accounting Information Systems, 6th Edition, by Gelinas, Sutton and Hunton, Thomson / South-
Western Publishers, 2005, ISBN: 0-324-22098-7

Textbooks and some other bookstore materials can be ordered online through MBS Direct
Virtual Bookstore. They are also available in UTD Bookstore and Off-Campus Books.

Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum
technical requirement must be met to enable a successful learning experience.
Technical requirements include but not limited to:

Hardware
• A Pentium processor or equivalent Mac system; Windows 98/Me/2000/XP or
Mac OS 9.x or OS X 10.1.
• Internet access with modem (56.6 minimum) or preferably with other faster
connections.
• 32 MB system Ram; 200 MB free disk space or sufficient storage
• Sound card
• CD-ROM capabilities

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Software
• Internet Explorer 5.0 to 6.0 (but 5.5 SP1 not supported), or Netscape Navigator
6.2.x (see notes) and 7.0 (4.78, 4.79 and 6.0-6.1 not supported), or AOL 7.0 and
8.0. See browser configuration information below.
• MS Office 2000 is the minimum standard. (Microsoft software is available at a
nominal cost from the UTD/Microsoft Program. For more information, visit the
Global MBA Online Student Service web page at:
http://som.utdallas.edu/globalmba/gmba_online_services.htm).
• Virus detection/protection software (such as McAfee)
• “Plug-ins” including the most current version of RealPlayer (http://www.real.com),
Java – Sun Microsystems (http://www.java.com ) and Adobe Acrobat Reader
(http://www.adobe.com/products/acrobat/readstep2.html)
• A zip file expansion tool such as WinZip or Stuffit Expander (available at:
http://www.download.com).

Web Browser Configuration

For WebCT courses to work properly, you will need one of the WebCT supported
browsers listed above with JavaScript enabled and cookies enabled. It is also
important that you set the cache settings of your browser to verify web
documents “Every Time”. You should also disable any pop-up blocker. The
methods for configuring these settings vary among browsers. Please follow this
web link provided by WebCT to tune-up your
browser:http://www.webct.com/tuneup/.

Course Access and Navigation

This course is developed using a web course tool called WebCT. It is to be delivered
entirely online. You will be notified by email about the course access information at the
start of the course. You’ll need to have a UTD NetID and password (your UTD
Unix/Email ID and password) to access the course. If you have not used a UTD NetID
account yet, you can go to http://netid.utdallas.edu to initiate your account shortly
before or at the start of the semester. Your UTD NetID is your WebCT ID to be used
to log on to the UTD WebCT courses. For more information, please check out this NetID
FAQs page. The URL for the course login page is: http://webct.utdallas.edu. You can
login to the course whenever you want. You are required to meet any deadlines for the
assignments and exams and also any schedules for class activities or tasks the course
requires. You should login to the course site at least 3-4 times per week to check
all course updates, discussion board messages and so on. I strongly recommend
checking ALL webCT email and ALL discussion postings daily.

You’ll access “My WebCT” page after you login. The page lists all the courses in which
you’re registered. You can click the course title to access the course Home page which
displays several icon links. Clicking each icon link will take you to different subsidiary
pages containing the course content elements or built-in course tools. Some navigation
components such as the Navigation Bar with Course Menu on the left side, the Menu
Bar and the path link on the top and the Action Menu on the content page can help you
navigate within the course site.

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To get started with a WebCT course, please see Getting started: Student WebCT
Orientation. For more information about WebCT tool usage, please see the WebCT’s
Student Help Index. Within the course site, you can always click HELP on the WebCT
Menu Bar to find information and answers. You can also check out the Orientation
Center to Online Learning and WebCT provided on WebCT’s web site. For more
WebCT information and its learning resources, visit http://www.webct.com.

If you have any problem with your UTD account or connection to the UTD WebCT
server, you may email: assist@utdallas.edu or call UTD computer help call center at:
972-883-2911. If you encounter any technical difficulties with the course, you can send
an email to gmbasupport@utdallas.edu.

Communications
WebCT built-in communication tools: There are four built-in communication tools to
facilitate learning, communication and collaboration.1) A course conferencing system,
the Discussion Board, allows the communications among all course participants.
Discussion topics or groups can be set up for topic discussions and homework
assignments. 2) You can use course Mail tool to communicate privately with instructor
and classmates. 3) The Chat tool can be used for real time communication among
course participates. Please see specific information for accessing Chat tool. 4) Finally
there is a Whiteboard tool also allows real-time interaction among course participants
using a graphical interface. The Instructor may schedule times to use the Chat and/or
Whiteboard tools for office hours and/or class discussion sessions. Small groups may
also use Chat for group discussions.

Interaction with Instructor: I will communicate with students mainly using the course
Discussion Board. Please use the discussion board for all questions that would be
general in nature (ask yourself: “Would the response to my question be something
others in the class could benefit from?” If yes, then please use the Discussion Board).
In addition to this, students may send personal concerns or questions to me using the
course E-mail tool. I will reply to student Discussion Board messages or emails within 3
working days under normal circumstances.

Emailing: Besides using the WebCT course internal email, if there is any need, students
may contact me via external regular emails. UTD provides each student with a free email
account that is to be used in all communication with university personnel. This allows the
university to maintain a high degree of confidence in the identity of all individuals
corresponding and the security of the transmitted information. Beginning September 1,
2004, the Administration has informed faculty to require any email communications to be
through UTD email accounts.

To access your UTD email, please go to: http://pipeline.utdallas.edu and login with your
UTD NetID and password (same as WebCT login). The Department of Information
Resources at UTD provides a method for students to forward email from other accounts
to their UTD address and have their UTD mail sent to other accounts. Students may go
to the following URL to establish the email forwarding if necessary:
http://netid.utdallas.edu. For any assistance with UTD email account, call 972-883-2911
or email assist@utdallas.edu.

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MeetingPlace TeleConference System: UTD maintains a telephone conferencing
system from Latitude Communications. Online instructors can use the system for class
teleconference sessions during the semester. Participants can access a meeting by
dialing a “972” area code number using any touch tone phone and entering a meeting
code. If any teleconference is scheduled for the course, students will be posted for times
and access instructions. A class teleconference is usually recorded and can be reviewed
over the phone after the conference. Please see TeleConference Guide for general
conference participation and review instructions.

While different online programs in the School of Management make regular use of the
system for class discussions, conferencing is also available for smaller groups of
students for group discussions or group assignment preparations. If a group wants to
reserve a time slot during the workweek of Monday through Friday, please send an
email one week in advance to gmbasupport@utdallas.edu with course name, student
names and email addresses, choice of date, and start and end times. Once a
reservation has been made, students will receive a confirmation and participation
instructions.

Student Assessment
GRADE BREAK DOWN

Points
Posting of Introduction in 10
discussions during first week
Participation 30
Team Project (1 interim submission 200
worth 100 pts, and final paper worth
100 points)
0 (or – or + points)
Teaming Evaluation Points
Test #1 100
Test #2 100
Cumulative Final Exam (Test #3) 100
TOTAL POINTS 540

If you have the following points you will receive the assigned grade:

A 100 - 90% 540 – 486 points out of 540

B 89 – 80% 485 – 432 points out of 540
C 79 – 70% 431 – 378 points out of 540
F Below 69% Less than 378 points out of 540

You can check your grades by accessing “My Grades” icon on Student Tools page after
the grade for each assessment task is released. In addition to this, if the grade is for an
assignment, detail on your grade will be given in the assignments area.

In this course, there will not be a grade for participation per se. However, I expect that
you read all discussion postings, all course notes, listen to all PowerPoint presentations
or the audio tapings, and actively engage yourself in this course, such as posting

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responses to discussion postings, such as the module postings and posting any
questions that you may have that are general in nature. Your active participation will
have a direct impact on your success in this course. You will be tested on the
knowledge you are gaining from the textbook and all methods of learning in webCT. I
hope that you enjoy the flexibility that this on-line course will give you to somewhat self-
pace yourself, but with this in mind, you need to have discipline to stay up with course
work and what is expected. I look forward to getting to know you better. Please let me
know any comments or questions you have. Your positive approach to this course, as to
life in general, will enable you to get the most out of the course. I hope you have a great
semester!

Posting of Introduction
You must post your introduction in discussions by the due date and time. This is worth
up to10 points, assuming you completely answer all required questions. You will receive
–5 points for one day to one week late or -10 points (grade of 0) if later than one week.

Participation
In this course, there will be an element of your grade for participation.

There are 3 exams in the course and 3 parts for participation. Participation points will be
on the material covered on each exam and/or the team project, you must have at least 2
value added discussion postings regarding the material – your observations, questions,
responses to other student’s questions, responses to my postings of questions, etc.
These cannot be posted on the same day. These postings must be done in the
MODULE POSTINGS or TEAM PROJECT areas of discussions for the time frames
before each of the exams. These must be posted during the time frames specified on
the syllabus. The grading for this will be up to 5 points for each value added posting up
to 10 points for each part as follows:
Part 1: 10
Part 2: 10
Part 3: 10

Team Project / Group Work

Groups will be assigned at the beginning of the semester, but you will have the
opportunity to inform me of your preferences for team members based on Introductions
provided. Please see the Groups icon for groups lists. Each group can also use the
group area for file exchanges within the group. Please click the WebCT Help menu on
how to use the features of the group tool. A private discussion forum will be set up on
Discussions board for each group for group communications.

There will be a team project. There will be one (1) graded interim submission and the
final project paper due towards the end of the semester. Emphasis will be on case study
of an accounting information system and applying concepts and information learned in
class to analyze and make design recommendations on an existing accounting
information system. A Team Project Case Study Outline is provided (Appendix A of
Syllabus). Teams that do not follow the outline because it does not apply to them or
they want to do something different must get approval from the instructor BEFORE the
interim submission and/or Final Team Project is turned in. Please refer to the Team
Project Case Study Outline for more details and read it thoroughly several times.

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You will have the option to use webCT chat and teleconferencing for team meetings. If
you want to set up a teleconference, please send your request to
GMBASupport@utdallas.edu with the number of students, the date and time requested,
and the course you are enrolled in. You need to send your request from your
utdallas.edu e-mail account. I will be happy to attend a webCT chat or teleconference
(actually I recommend it, at least once so I can see how the team is doing and address
any questions) if you prearrange the time with me.

Teaming Evaluation Form

The thing to remember is: 0 (zero) is a good score on this and means that you put forth
a full effort! Each individual must turn in a Teaming Evaluation Form when the Final
Team Project is turned in through webCT assignment functionality. Details on the
Teaming Evaluation Form can be found in Appendix A of the Syllabus.

The form MUST be completed on you and all your team members and should include
effort on ALL group work. This form MUST be typed and you must provide responses to
all required information or points will be deducted from your Teaming Evaluation Form
score.

Your individual grade will be adjusted up or down based on teaming evaluation forms
completed on you and the instructor’s evaluation of your effort. All points (either + or -)
will be included in the Teaming Evaluation Points. A 0 is a good score for Teaming
Evaluation as that means you put forth a full effort and will receive full project points.

Tests
Your exams (Test #1, Test #2, Test #3) will be timed, on-line exams. The on-line tests
are open book and open notes, but I recommend you prepare for them like they were
closed book and closed notes because they are timed exams and cover a great deal of
material. You can access online tests by clicking the Quizzes/Tests icon and then
clicking the available online test title links. Each on-line test is timed and can only be
accessed once within the scheduled time window. Please read the on-screen
instructions carefully before you click the Begin Test button. After each test is graded
and released for reviewing, you may go back to the tests page and click the “View
scores” button of the test to review your test results and any feedback from the
instructor.

Self-Quizzes
There will be several optional quizzes available for you to take. These are not graded.
However, they must be taken by the due dates provided and will close up on the due
date. These are good to take as there are some questions from the quizzes that you
may see on the exams.

Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty.
Detailed information is available on Scholastic Dishonesty web page. All students are
expected to maintain a high level of responsibility with respect to academic honesty.
Students who violate University rules on scholastic dishonesty are subject to disciplinary
penalties, including the possibility of failure in the course and/or dismissal from the
University. Since such dishonesty harms the individual, all students and the integrity of
the University, policies on scholastic dishonesty will be strictly enforced.

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All students in the class are expected to behave in accordance with academic integrity.
Strict adherence to the Policy on Cheating as stated in the Regent’s Rules and
Regulations, Part One, Chapter VI, Section 3, Subsection 3.2, subdivision 3.22 is
expected. This policy reads:

Students are expected to be above reproach in all scholastic activities.

Students who engage in scholastic dishonesty are subject to
disciplinary penalties, including the possibility of failure in the course
and dismissal from the university. Scholastic dishonesty includes but is
not limited to cheating, plagiarism, collusion, the submission for credit of
any work or materials that are attributable in whole or in part to another
person, taking an examination for another person, any act designed to
give unfair advantage to a student or attempt to commit such acts.

Since this is an on-line course, academic dishonesty includes plagiarism which also
includes any instance of having another person complete work on your behalf whether
this is tests, quizzes, or project related work. Academic dishonesty of any type, will NOT
be tolerated in this class. All instances of academic dishonesty (as noted above) will be
referred to the Dean of Students. To give you an idea of how this works, plagiarized
materials turned in will be sent to the Dean of Students Office with a minimum
recommendation of negative points, a grade of 0 on the assignment, or an F in the
course. The Dean may also assess other disciplinary penalties, which could include
being suspended or expelled from school. I use www.turnitin.com to evaluate
plagiarism in submitted papers and refer all cases of potential plagiarism to the Dean of
Students. The MLA Format must be used for all papers.

PLEASE NOTE THAT IN MOST CIRCUMSTANCES OF PROVEN ACADEMIC

DISHONESTY, THE BEST OVERAL L SEMESTER GRADE YOU CAN MAKE FOR
THIS COURSE WOULD BE A C.

Course Evaluation
As required by UTD academic regulations, every student needs to do an evaluation for
each enrolled course at the end of the semester. An online instructional assessment
form will be made available for your confidential use. Please look for the course
evaluation link on the course Homepage towards the finishing of the course. Your
feedback and comments are greatly appreciated.

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Course Outline/Schedule
TOPICS AND SCHEDULE
NOTE: All assignment are due at 11:55pm CST (Central Standard Time)
on the date due.
This course outline should serve as your guideline for where you should be in the
completion of the materials for this course. All course information will be posted in
webCT and it is your responsibility to keep up with the material and submit materials as
requested by the time requested.
Topics What you need to do -
Module Dates Reading / Assignments
and Other Activities
Part 1 Participation
Discussion Postings must be completed from (August 18 – September 22)
1 8/18 – 8/24 Syllabus Post your Intros in
Discussion Area by
Overview of Accounting Information Systems August 25, 2005

Assemble teams for team projects – let me Actively get to know

know if there are individuals you would like to your class mates and
work with. team mates through
setting up webCT chat
or webCT email,
regular or private reply
to intros, etc.

Chapter 1 –
Introduction to
Accounting Information
Systems

Syllabus Self-Quiz –
Sept 8, 2005

2 8/25 – 8/31 Enterprise Systems Contrasted to Traditional Finalize Teams

Automated and Manual Accounting
Information Systems Chapter 2 – Enterprise
Systems
Accounting Systems Development Life Cycle
(SDLC) “PADIO” Self-Quiz 1 on Systems
Part I: Systems Planning and Analysis Development Lifecycle
Part II: Systems Implementation and – 9/21/05
Operation
3 9/1 – 9/7 General Database Concepts Chapter 6 – Relational
Databases and SQL
Different Approaches to Business Process
Modeling with a focus on Semantic Modeling Finalize Team Names
and REA Modeling / ER Diagrams and Team Company
and Project Topic and
submit to Professor

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 through discussions,
webCT email or
assignments for
approval (-10 points if
not completed) due
9/7/05.

4 9/8 – 9/14 Documentation Techniques – Flowcharting,

DFDs, and other techniques – with a focus on Chapter 4 –
Flowcharting Documenting
Information Systems

5 9/15 – 9/21 Fraud, Ethics and Internal Control Chapter 7 – Controlling

Information Systems:
Introduction to Internal
Internal Control and its role in Accounting and Control
Business and Accounting Information Systems
Development – COSO, Sarbanes-Oxley, and Self-Quiz 2 on Internal
other guidelines that impact the focus on Control and the COSO
internal control components of Internal
Control – 9/21/05
9/23 – 9/28 Exam #1 Due Sept. 28, 2005
Part 2 Participation
Discussion Postings must be completed from (September 23 – October 27 )
6 9/29 – 10/5 Controlling Information Systems and IT Chapter 8 – Controlling
Processes Information Systems:
IT Processes

Business Process Controls (Application Chapter 9 – Controlling

Controls) and Control Matrices Information Systems:
Business Process
Controls
7 10/6–10/12 Sales / Collection Process Chapter 10 – The Order
Entry / Sales (OE/S)
Sales Process - Order Entry / Sales Process Process

Collection Process – Billing / Accounts Chapter 11 – The

Receivable / Cash Receipts Billing / Accounts
Receivable / Cash
Receipts (B / AR / CR)
Process

Self-Quiz 3 on Sales /
Collection Process
(CPA-type questions) –
10/26/05
8 10/13 - Acquisition / Payment Process Chapter 12 – The
10/19 Purchasing Process
Part A: Purchases
Part B: Accounts Payable / Cash Chapter 13 – The

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 Disbursements Process Accounts Payable /
Cash Disbursements
(AP / CD) Process

Team Submission #1
due 10/26/05
9 10/20 – Acquisition / Payment Process (cont.) Chapter 14 – The
10/26 Human Resources (HR)
Part C: Human Resources Business Processes Management and
and Payroll, Fixed Assets, Financing Payroll Processes

Self–Quiz 4 on
Acquisition / Payment
Process (CPA-type
questions) – 10/26/05
10/28 – Exam #2 Must take by 11/2/05
11/2

Part 3 Participation
Discussion Postings must be completed from (October 28 – November 24)
10 11/3 – 11/9 The Conversion (or Production) Cycle Chapter 15 – Integrated
Production Processes
(IPP)

Self-Test 5 on
Production and
Inventory (CPA-type
questions) – 11/24/05
11 11/10 – E-Business Chapter 3 – Electronic
11/16 Business (E-Business)
Systems
12 11/17 – General Ledger, Financial Reporting, and Chapter 16 – General
11/23 Management Reporting Systems Ledger and Business
Reporting (GL / BR)
A question for you: What’s next in accounting Process
information systems?
FINAL TEAM
Final Team Projects Due PROJECTS AND
TEAMING
EVALUATION
FORMS DUE
11/23/05.
11/24 Thanksgiving
11/25 – Cumulative Final Exam (on-line, open book,
12/1 open notes)

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 APPENDIX A
AIM 6343 – Team Project Case Study Outline
For the Finalize Team Names, Team Company and Team Project topic:

You need to turn in your team name, the company you want to review, and the
project focus. You must submit all the detail I need by the date in the TOPICS
AND SCHEDULE part of the syllabus or you can get up to –10 points on the
project.

Think about companies that you work with and a key business process that feeds
the accounting information system (AIS) such as (sales / collection (order to cash),
acquisition / payment (purchase to pay), human resources (hire to paycheck), or
conversion (such as the production of finished goods) or an accounting process such
as consolidations, month-end or year-end closing, cost accounting, etc.

Using any company of your choice – either one that uses SAP R/3 or some other
enterprise system (such as Oracle, PeopleSoft or Baan) or one that could possibly
benefit from an enterprise resource planning / enterprise system, e-Business
concepts, and/or additional focus on internal control.
Complete the following:
• Sections in blue must be turned in for the Team Submission #1 for a grade
and all sections can be turned in with Team Submission #1 for “freebie”
feedback (and also to give you a leg up on the end of semester “crunch”).
• All sections must be turned in for Team Submission #2 including all
modifications recommended from Team Submission #1.

1. PLANNING STAGE (30 points total) - Give a brief history of the company
(you are completing this case on) include the following:
a. History (5 points)
b. Current key business processes and accounting transactions (5 points)
c. Explain all the systems that the company uses in conjunction with the
accounting information system (feeds to the accounting system) and
how these systems are used for decision-making and how they support
the business processes. (5 points)
d. List and prioritize all information systems needs – criticality of
systems that need to be improved (3 points).
e. Explain pervasive internal control (Using the COSO framework)
explain internal control at the company level. Explain it as it relates
to the 5 components of control and explain the key pe rvasive controls.
(Consult Chapter 7 and Document posted on COSO Components of
Control ) (5 points)
f. Explain the pervasive internal control from an IT perspective. Can
use the COBiT framework. How is the IT organization structured,
etc. at the company level. Give sufficient detail for your analysis
(Consult Chapter 8) (5 points)

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 g. Give your overall company assessment of internal control at a high
level. (2 points)
2. ANALYSIS STAGE (70 points for parts for TS #1) - Select one key business
process that feeds accounting or a key accounting process (such as month-
end close, consolidations, cost center accounting processes) that has a priority
information systems need in the company and complete the following:
a. Reiterate briefly why this business process has a priority. (2 points)
b. Talk about the business process (i.e., provide a narrative). Give the
detailed accounting transactions that occur in this business process
along with the account coding / chart of accounts coding related to
these entries (Consult Chapte r 16 on G/L and chart of account coding
and applicable chapter(s) from 10, 11, 12, 13, 14, and/or 15) –
CRITICAL FOR THIS SECTION – The team members who do not
work for this organization should compile interview questions as a
team and interview the student who does work for the company in
focus and write up the narrative and have the student who does work
for the company review the narrative for accuracy. If one of the team
members is going to be interviewing someone else in their
organization or another organization, the interview questions should
be compiled as a team (using the Team Project Case Study Outline as
a guideline for what TO have in the interview question outline). ALL
team members must read and understand the narrative and MUST
participate in this part as it drives much of the paper! – this is a good
section to try to do first, once the team project company and topic are
determined. I can review the interview questions ahead of time if you
would like. Doing this section in this manner should help prevent the
individual who works for the company doing ALL the work. (28
points)
c. Complete a Business Model (REA model) of the process. Make sure
to include the entity attributes and key attribute (primary key)
(Consult Chapter 6 in the textbook) (20 points)
d. Flowchart the process and use other methods from this chapter to
document the specific business process (Consult Chapter 4 of the
textbook). (20 points)
e. Complete a Control Matrix of the process to be used in conjunction
with the flowchart created (Consult chapter 9 in the textbook and
Document – Business Process Controls in the Course Materials
Section). Explain the present and missing controls in detail. Have an
annotated version of the flowchart to show where the controls exist as
related to the flowchart (30 points)
f. Explain any systems or control weaknesses currently in the business
process under evaluation. This will include any higher level controls
that are not designated on the flowchart and can recap the concerns
from the control matrix. (5 points)
g. Assess what information systems (business process and accounting
information systems) are being used and what processes methods are

13
 being used (Ch. 3) (ERP, enterprise systems, e-Business applications,
general ledger and chart of account coding, financial and business
reporting, etc) and how they support the process and/or could be
improved. Discuss the flow to accounting information systems from
this business process (the accounting impact of this process). How is
information compiled, distributed, and used throughout the company
both internally and externally. (Consult Chapters, 2, 3, 16, and others
as needed). (10 points)
3. DESIGN STAGE - Determine alternative systems that could assist this
company. Evaluate the alternatives and make your recommendations with a
focus on the topics of ERP, e-business, and G/L and business reporting and
how these could benefit the company. Have some detail in the analysis:
determine the systems requirements, pros and cons of each alternative, costs,
etc. (30 points)
4. Present your recommendations to management. (5 points)
5. IMPLEMENTATION AND OPERATION STAGE - Assume that
management agrees to implement your recommendation(s) for this
particular business process. (10 points)
a. IMPLEMENTATION - Give an implementation schedule (what
should occur and the timing). (Refer to discussion on Systems
Development Lifecycle and particularly the step “I” on PADIO).
b. OPERATION - Give what you feel would be the companies’
assessment of the new business process 1 year after impleme ntation.
(Refer to discussion on Systems Development Lifecycle)
6. Make sure everyone on the entire team reads through the entire document to
make sure all parts of the project are completed and the project flows well.
(can lose significant points up to -50 points on each submission if the parts do
not flow together).
7. Have a professional work product with a Table of Contents. Since this is an
electronic submission, hyperlinks to the specific sections of the paper is
recommended (if you know how), but is not required. (5 points)
8. You must have a bibliography. Bibliography and footnoting is mandatory.
In lieu of footing, you can use parenthetical references. Please follow the
MLA standard. I recommend getting the MLA Handbook or doing research
to ensure compliance to this. Cite all works properly. www.Turnitin.com is
used for all submitted materials for plagiarism purposes. Consult the
plagiarism document on the webCT site. If you have questions on what is
proper, ask me! (can receive up to -100 points on each submission due to
improper use of having a bibliography AND footnoting or parenthetical
references)
9. You must have at least 5 outside sources (other than the textbook) for the
paper. (5 points)

If researching SAP R/3, you can use the following resources:

www.sap.com
http://help.sap.com

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NOTE: If your team would like to do a slightly different project, please write up a
Case Study similar to this one for my review and approval. Or for a minor change,
for example, instead of doing a business process, one team did the month-end
accounting close process for an organization because they were experiencing
significant problems with that you can e-mail me with the suggested project
modification.

Have fun with the subject matter and be creative – with analyzing systems and
processes, it is essential to be creative in order to facilitate valuable changes and not
just “pave the cow paths”.

The below teaming evaluation form must be completed and submitted by the due
date and time as specified in the Syllabus (the same form will be attached in the
Assignments area of the course). In addition to losing points for late submission,
points could be de ducted for less than team effort or additional points could be
given for above and beyond effort.

Late submission points for late team project work and/or teaming evaluations will
be deducted as follows:
Late by one day = -10 points
Late by two days = -20 points
Late by three days = -30 points
Late by four or more days = -40 points

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 TEAMING EVALUATION FORM

This part of the team project is confidential. Explain the SPECIFIC work each person did and consider
contribution, quality, effort, time, flexibility, leadership, results, timely completion, knowledge, experience,
creativity, initiative, concern for team, delivering a quality product that flows well and is professional. I
will be looking at the scores from each team member to get an idea of the effort each person put towards
the project. If the scores for an individual are consistently low, this could amount to points being deducted
or a failing grade on the Team Project and other teamwork. Form MUST be typed and submitted through
webCT assignments.

My Name
Team Name
(List Team Members in alphabetical order of last names, including yourself).
Score each person as follows:
Above and beyond – A+ - went above and beyond in some way and deserves a score higher than the
majority of the team (explain why they deserve above and beyond status)
Full contributor – A - should get all the team points because they gave a fair effort (explain why they are a
full contributor)
Less than full - If less than a full contributor, say whether they gave a B, C, D or F effort and you give
support for why you scored them there - why they were not a full contributor.

Team Member’s Name Score of Team Member

Team Member #1
Team Member #2
Team Member #3
Team Member #4
Team Member #5

Explain the SPECIFIC work (i.e. sections of the paper) that each person did on the project and the strengths
of each team member, INCLUDING you.

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What did you like about the group work and did YOU and YOUR TEAM do that worked well?

What would YOU do to improve YOUR work and what could the TEAM have done better?

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