1IntroHistory10_Class - ACG 3481 Accounting Information and...

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ACG 3481 Accounting Information and Business Processes I Dr. David Reppenhagen Fall 2010, Module 1 1
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SYLLABUS WARNING Policies described in the syllabus will not change. However, dates may change. Changes will be announced in class only. ©  by SS Kramer and mhhe   All rights  reserved 2
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Class Web Site E-learning (lss.at.ufl.edu Sakai entry ) - Use Discussion Forums to ask questions - PPT slides will be posted Requires Gatorlink username and password ©  by SS Kramer and mhhe   All rights  reserved 3
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Office Hours Dr. Reppenhagen – Gerson 331 Thursdays 3 & 4 (9:35 – 11:30am) Eyal Soffer, T.A. Mondays & Wednesdays, 7 (1:55-2:45pm) Kira Warnock, T.A. Tuesdays & Thursdays, 8 (3:00-3:55pm) 4
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Lab Room – GER 126 0014 - Fridays 3, GER 121 Kira 0015 - Fridays 4, GER 121 Kira 5634 - Fridays 5, GER 121 Eyal 5635 - Fridays 6, GER 121 Eyal Weekly Quizzes Graded items returned Some material worked during session (e.g., problems) 5
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Grading Quizzes - (best six of seven) 60 Class participation* 40 Systems Understanding Aid project 75 Midterm exam I 100 Midterm exam II 100 Final exam 100 Total Points Available 475 6
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Grading (cont’d) 7 Letter Grade Minimum % A 90.0 A- 88.0 B+ 86.0 B 80.0 B- 78.0 C+ 76.0 C 70.0 C- 68.0 D+ 66.0 D 60.0 D- 58.0 E below
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Textbooks 1. Accounting Information Systems, 7th edition by James A. Hall (H) 2. Intermediate Accounting, 6th edition by David Spiceland, James Sepe, and Mark Nelson (SSNT) 3. Cost Accounting A Managerial Emphasis, 13th edition by Charles Horngren, Srikant Datar, George Foster, Madhav Rajan, and Christopher Ittner (HDFRI) 4. Systems Understanding Aid (7th Edition) by A. A. Arens and D.D. Ward (SUA) 8
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How to Succeed in ACG 3481 Read chapters prior to class meeting Go to class and take advantage of office hours for faculty and TAs Work every assigned problem (and more if you need them) Keep up -- cramming doesn’t work ©  by SS Kramer and mhhe   All rights  reserved 9
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Objectives What information about business processes is relevant? How does firm capture, process, and assure reliability of information? How does firm organize & report information? How does management use information? Accounting as an Information System 10
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Part I Accounting in History Role & Purpose of AIS Accounting Information & Business Processes I Transaction Processing Internal Control Accountant’s Roles Part II Documenting AIS Purchases/Cash  Disbursements Cycle Payroll Processing &  Fixed Assets Conversion Cycle Revenue Cycle Part III Financial Accounting  rules underlying the AIS Income Statements &  Comprehensive Income  Statement of Cash  Flows  Financial Reporting  System The Balance Sheet &  Financial Disclosure Managerial Information  System
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Accounting’s Place in History ©  by SS Kramer and mhhe   All rights  reserved 12
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