ACC 375: Accounting Information Systems:

 Spring 2003


Instructor:                     Kaustav Sen

Office:                          Room W 484, 1 Pace Plaza, New York, NY 10038

Telephone:                    (212) 346 1989


Course URL:           

Office Hours:                Wednesday:    1:00-2:30 pm and 5.30-8.00 pm

                                    Friday:             4:30 pm - 5:30 pm.             

Textbook:                     Accounting Information Systems by Romney & Steinbart, 9th Edition, Prentice Hall

Reference:                    Building Accounting Systems Using Access 2000 by Perry & Schneider, South-Western

Prerequisite:                  ACC 301 and CIS 101





This course covers conceptual issues in the design and use of accounting information systems. The first part covers the design topics that include flowcharting, relational database concepts and applications of these to design systems for the revenue and expenditure accounting cycles. The second part introduces concepts of enterprise resource planning using SAP. The fundamental systems concepts, the financial and cost accounting environment within SAP are covered. Creating transactions using the accounts receivable and accounts payable modules within SAP are covered.





After completing this course students should know the following:

·        How businesses go about collecting and processing data

·        Fundamental concepts of database technology, data modeling and their effect on AIS

·        How to design an AIS to provide the information for each business cycle

·        Fundamentals of e-business and their effect on AIS

·        Concepts of enterprise resource planning

·        Internal control objectives and the effects of IT on these objectives

·        Audit issues related to AIS




Specific Issues


In the current accounting curriculum, this is the only AIS course. However, it is a very important part of the accounting function and is growing. While you have other accounting courses that you are probably taking now which are building on earlier courses, a large part of the material in this course is new. You have to focus on the issues and be enthusiastic about the materials in order to get the most out of this course.


The course covers topics that are relevant for any accounting function where knowledge of information systems is useful. The emphasis in this course is not to prepare you for any professional exam; rather give you concepts that will help you better prepare for a professional exam or be able to find a challenging career.





The overall course grade is determined out of 100 points distributed as follows:


            Midterm exam                                                                          30

            Final exam                                                                  40       

            Computer assignments (2 at 15 points each)                  30

            Total                                                                            100


Normally, the median grade in a course such as ACC 375 at Pace has been C+ or B-.

The expected grade distribution for this course is:

            A- and higher                                                               > 90

            B- to B+                                                                   80-90

            C- to C+                                                                   70-80

            D to D+                                                                   65-70

            F                                                                                  < 65


Both the mid-term and final will be closed-book in-class exams. The final will be non-cumulative and will cover all material discussed after the midterm. The exams are based on the textbook, additional handouts and class discussion. No make-up exams allowed without a doctor’s note presented in the very next class. Zero grades for missed exams.



Internet Requirements


As a major portion of this class will require on-line access and communication, it is recommended that you have access to the Internet on a regular basis. The course materials will be available on the Blackboard website for this course. All announcements will be posted there as well. All assignments should be turned in electronically using the digital drop-box feature in Blackboard. All communication will done using email. Blackboard uses your Pace email to communicate. Please make sure you either check your Pace email account regularly or have set it up to forward messages to another email that you access on a regular basis. You will not be able to operate in this class without email and Internet access.      



Students with Disabilities


Please contact the Coordinator of Services for Students with Disabilities in New York at 212-346-1526 if you have a disability for which you need an academic accommodation.



Make-up exams


No make-ups for midterms and finals will be allowed except in cases of genuine medical or other emergencies. In the event of such an emergency, you should contact me at your earliest opportunity to arrange a make-up.



Academic Dishonesty (Cheating)


The Pace University policy with regard to academic dishonesty (cheating) is described in the catalog, and provides penalties for students who either cheat on exams and papers, or help others cheat, ranging from reduction in grade to expulsion from the university. Anyone who either cheats on an exam, or helps another to cheat on an exam in this course will get a failing grade.



Computer Assignments


There will be two computer assignments: one using Microsoft Access and the other using SAP.  These assignments are meant to be completed in class during the time allocated. One class meeting has been kept for completing each assignment – 02/12 and 04/23. Details about these will be posted on blackboard. You will need to spend some time before these meetings dates to get familiar with the software.

Class schedule


Week   Date                 Topics                                                                          Chapter


1          01-22               AIS: Overview                                                                     1

                                    Business Processing: Overview                                             2


2                    01-29               Relational Databases                                                                   4


3          02-05               Data Modeling and Database Design                                      5


4.         02-12               Hands on: Using Microsoft Access


5.         02-19               Design of the Revenue Cycle                                                   11


6.         02-26               Design of the Expenditure Cycle                                       12



7.         03-05               Systems Development and Documentation Techniques            6

                                    Introduction to E-business                                                            3


8.                  03-19               Midterm exam: 1,2,4,5,6,11,12


9.                  03-26               Computer-Based Information Systems Control             8


10.       04-02               Control and Accounting Information Systems                        7                                              Computer Fraud and Security                                                            9


11.              04-09               Auditing of Computer-Based Information Systems                       10

General Ledger and Reporting                                                15

Introduction to ERP using SAP


12.              04-16               Revenue Cycle using SAP                                                     notes

Expenditure Cycle using SAP                                                            notes


13.       04-23               Hands on: Using SAP


14.       04-30               Review 


15.       05-07               Final exam: Chapters 3,8,15,7,9,10 and SAP notes


Suggested end of chapter questions


Please note I will not collect these. We will discuss some of the problems in class. So come prepared. Solutions will be posted. These will be useful for the exams. You should also try the end of chapter quiz. I will also create threads on discussion board in blackboard for the discussion questions listed below. Although there is no credit for it, I will monitor the discussion board and know who is keeping up with the class work.


Chapter            Discussion            Problems

1                      2         

2                      2,4                   1


4                      1,3                   3,4,5


5                      3,4                   1,2,9,10,11


6                      1,3                   5,6,12,13


11                    4,5,6                4,5,6,10


12                    2,3,6                9,10,12


3                      2,3,4                3,6,8

8                      2,3                   4,5,6,8,9


15                    4,6                   1,3,6


7                      2,5,6                5,7,8

9                      3,4,9                2,3,6


10                    2,4                   3,10,12