Lecture_1_Introduction_To_APM-20100909-MERSEL

Lecture_1_Introduction_To_APM-20100909-MERSEL - Accounting...

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Accounting Process Management Lecture 1: Introduction to the Course Dr. Ir. Rob Mersel mersel@ese.eur.nl
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Lecture Outline • Practical matters regarding the course • Introduction to AIS – What is it and why do we need to know about it? • Three AIS Perspectives – Processing perspective – Relational perspective – Organizational perspective
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Have you registered? • Master students: – Bewijs van toelating? – Admission Statement? – English language test requirement? • If you have questions about registration send an e-mail to be-aac-secr@ese.eur.nl
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Literature • Accounting Information Systems, Custom edition compiled by Dr. Anna Gold, Erasmus University Rotterdam, 2010, Cengage Learning EMEA, ISBN 978-1-4080-3338-8 • Additional documents on Blackboard • Make sure you haven't got 6th edition Hall
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Course Format and Schedule Date Time Event Location Description Textbook Chapter 10-sep-10 9.00-11.45 Lecture 1 M2-03 Introduction to APM 1, 2, (8) 17-sep-10 9.00-11.45 Lecture 2 LB-107 Fraud, SOX and internal control 3 24-sep-10 9.00-11.45 Lecture 3 M2-03 Revenue Cycle and Expenditure Cycle I (purchase and cash disbursement) 4, 5 1-sep-10 9.00-11.45 Lecture 4 M2-03 Expenditure Cycle II (payroll processing and fixed asset) and Conversion Cycle 6, 7 8-okt-10 9.00-11.45 Lecture 5 M2-03 Reporting and Management Reporting 8, 15 15-okt-10 9.00-11.45 Lecture 6 M2-03 16, 17 22-okt-10 9.00-11.45 Lecture 7 M2-03 Guest Lecture by dir. Intl. Audit PWC and Wrap-up --- Check SIN-online regularly for schedule updates!
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Examination • Written, open-book , open-ended questions exam covering: – No dictionary allowed – Questions related to comprehension and application of theory – Analysis of internal control cases Date Time Event Location 29-okt-10 18.30-21.30 Exam ? 4-jul-10 13.30-16.30 Re-exam ?
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Tutorial • Each afternoon from 14.00 - 16.45 • Exercises focused on application of theory – teams of 4 students – no team found; we will assign one to you • Part-time students go to group DTA1 in room C2-045
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Conduct during lecture • This is a guidance for self-study • Don't hesitate to ask questions or comment – read chapters before coming here – think of questions about things you don't understand • Make sure your fellow students learn here too – it's your problem when you are late for lecture – ... or have to leave early to be somewhere else – don't disturb your fellow students
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Questions so far?
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Lecture Outline • Practical matters regarding the course • Introduction to AIS – What is it and why do we need to know about it? • Three AIS Perspectives – Organizational perspective – Relational perspective – Processing perspective
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Information origin versus use
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Lecture_1_Introduction_To_APM-20100909-MERSEL - Accounting...

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