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ACC+361+Syllabus+Fa11 (1)

ACC+361+Syllabus+Fa11 (1) - ACC 361 Modeling Business...

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ACC 361 Modeling Business Processes in Accounting Information Systems Sections A, B, and C Fall 2011 – 2012 Instructor: Dr. Jan Eighme Office: 3120 FSB Office Telephone: 529-6224 E-mail: [email protected] Office Hours: Tuesday: 10:00 a.m. – 1:30 p.m., Friday: 9:00 a.m. – 11:00 a.m., and by appointment Web Site: Niihka course site (mymiami.muohio.edu) FSB Mission Statement and Summary of Learning Goals “The mission of the Farmer School of Business is to be a premier business program that provides students with the life-long ability to acquire knowledge and translate it into responsible action in a competitive global environment. Toward that end, across the curriculum we seek to develop a number of important skills/perspectives in all of our graduates, including critical thinking and ethical decision making, effective communication, IT proficiency, and international/diversity perspectives.” The primary skills developed in this class will be critical thinking and IT proficiency. In part, these skills will be developed through the completion of several accounting information systems projects. Accountancy Department Mission Statement “The mission of the Department of Accountancy is to have nationally recognized bachelor's and master's degree programs in accountancy that provide students with the life-long ability to seek and acquire accounting and business knowledge and translate it into responsible action in a competitive environment.” Learning Objectives for Bachelor's Degree Program in Accountancy “The objectives of the bachelor's degree program in accountancy are (1) to provide students with a general understanding of multiple areas of accounting, (2) to provide students the knowledge and skills needed to prepare them for graduate business and accounting programs, and (3) to prepare students for entry-level accounting positions that require only an undergraduate degree.” Course Objectives and Description The primary objective of this course is to introduce you to the subject of accounting information systems (AIS). This course views AIS as enterprise-wide, process-focused information systems. Much of the course is devoted to modeling business processes for AIS. This involves studying business processes and learning how to build information systems to support them. We will use data modeling tools, such as the REA model and entity-relationship diagrams, to construct relational databases. Throughout the course, we will study internal controls. Internal controls are practices and procedures that an enterprise uses to achieve three basic objectives: 1) ensure
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the accuracy and reliability of information produced by its systems, 2) ensure business activities are performed efficiently and in accordance with management’s prescribed policies and procedures, and 3) safeguard its assets. During the course, we will use various software programs including Peachtree and Microsoft Access .
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