MA320
Accounting Information Systems
Fall 2001
11/5/01 2:37 PM
Professor: Theresa Hammond
Contact Information: Fulton 552A; 552-4525; theresa.hammond@bc.edu (the best way to contact me).
Office Hours: Tuesdays 2:45-4:00; Thursdays 11:00-12:00; and by appointment.
This schedule is for overview purposes only and is subject to multiple updates. Check this web page several times a week for updates.
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Date |
Topic |
Assignment |
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9/4 |
Introduction Writing Tips |
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9/6 |
Finding Information Claire O’Leary, Visiting Speaker |
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9/11 |
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9/13 |
The Changing Profession Assignment to IT groups & selection of companies. Give me location of your first meeting |
Visit http://aicpa.org/vision/index.htm
Writing Assignment #1 (Turn in 9/13 or 9/18) Imagine that you are a recruiter (for whatever organization you choose—you may want to choose your prospective employer), and the personnel manager has asked you to evaluate how appealing & effective its web site is to prospective employees. Include both positive and negative aspects of the web site as well as suggestions for improvement. Word Limit: 250. |
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9/18 |
Group Meetings to Plan Presentations. Location: Your choice. You may meet in Fulton 110 if you wish. Be sure to contact any students who were absent Thursday and tell them where you will be meeting.
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Writing Assignment #1 (Turn in 9/13 or 9/18) Imagine that you are a recruiter (for whatever organization you choose—you may want to choose your prospective employer), and the personnel manager has asked you to evaluate how appealing & effective its web site is to prospective employees. Include both positive and negative aspects of the web site as well as suggestions for improvement. Word Limit: 250. Hand in to my mailbox (Fulton 520) or under my door (Fulton 552A). |
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9/20 |
Business Processes Relational Databases Flowcharting
Schedule meetings with me for 9/25 |
Hollander, Chapter 2 pp. 35-46 only. Answer Review Questions 3, 7, 8, 12, 13, 14. Using your Access Handbook and/or on-line resources, answer the following questions in your own words. What is a relational database? Give an example of a relational database that would be useful to Boston College. What are the advantages of Access over a client/server database? What is a key field? What is the role of an index? |
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9/25& 26 |
Group Meetings to discuss presentations. Location: Fulton 552A. If you don't remember when your meeting is, the schedule is on my office door. |
At your meeting, each group must turn in
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9/25 |
Flowcharting & Access |
Read: Hollander, Chapter A pp. 399-408 only
Using your Access Handbook and/or on-line resources, answer the following questions in your own words. What is a relational database? Give an example of a relational database that would be useful to Boston College. What are the advantages of Access over a client/server database? What is a key field? What is the role of an index? (In Sams, Hour Four). Answer the following questions in your own words. What is the difference between password security and user-level security? Does Access use Encryption as a security method? Give an example of referential integrity, using the Northwind database. |
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9/27 |
Presentations 12:00 IBM & Dell Apple & Hewlett Packard Intel & Iomega 1:30 IBM & Dell Apple & Hewlett Packard Intel & Iomega |
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10/2 |
Presentations 12:00 Red Hat & Microsoft Cisco & Lucent Palm & Sony
1:30 Red Hat & Microsoft Cisco & Lucent
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Hand in: Hollander Chapter A Minicases 4 (part a) and 6 |
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10/4 |
Presentations 12:00 Oracle & Peoplesoft Yahoo & Excite! Ameritrade & E-trade
1:30 Oracle & Peoplesoft Yahoo & Excite |
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10/9 |
12:00 Amazon.com & Napster eBay & eToys
1:30
Amazon.com & Napster
Risks & Controls |
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10/11 |
BC Bookstore Project Introduction. Visiting Speaker: Bookstore Director Thomas McKenna |
Be prepared with questions for Mr. McKenna. Review: Hollander Chapter A Minicases 4 (part a) and 6 . |
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10/16 |
Sales/Collection Process |
Review: Hollander Chapter A Minicases. Read: Hollander Chapter 6 pp. 229-267. Answer: Review Questions 1,9,16,17,21,30. Discussion Questions 1,2,11. Minicase 1. |
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10/18 |
Risks and Controls |
Review: Hollander Chapter 5 Review: answers to Discussion Questions 1, 2, 6, and 10. Hand in: Chapter 5 Minicases 3, 4, and 5. |
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10/23 |
Visiting Speaker: John Moynihan Berg Associates Risk Reduction experts |
I believe their website is down for security reasons. They maintain a low profile, but on Lexis I did find this article about John: Newsday (New York, NY) , October 4, 2001, Pg. A50 HEADLINE: A Focus On Fund Transfers; Ancient system cited in terror support BYLINE: By James Toedtman; CHIEF ECONOMIC CORRESPONDENT
Also read about John's partner Larry Johnson, whom you've probably seen on CNN recently:
HEADLINE: Murder in Manhattan shocks spellbound world community - WAR OF TERROR: THE NIGHTMARE UNFOLDS BYLINE: Stephen Romei
September 12, 2001, Pg. 5A
HEADLINE: In attack, suspicion turns inevitably to bin Laden; Terrorism resembles previous bombing in New York City; BYLINE: Jay Hancock
HEADLINE: Bush's Target List Draws Path to Bin Laden's Backers; 3 Charities, New Entities Included, but 2 Groups Are Left Off
BYLINE: John Mintz and David S. Hilzenrath, Washington Post Staff Writers
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10/25 |
Bookstore informal presentations |
Boston College Bookstore Project Due. Choose one person from your group to talk about your process for 1 1/2 or 2 minutes. Copy your flowcharts onto overhead transparencies so you can describe them to the class, and make one other overhead transparency bulleting the risks & controls & recommendations. |
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10/30 |
Midterm |
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11/1 |
System Implementation: Meeting Clients' needs. Visiting Speaker: Jenn Sierveld, Guardent |
Visit Guardent's web site to learn more about Jenn's employer: Read "Does your ERP System Measure Up?" by Marianne Bradford and Doug Roberts, in Strategic Finance September 2001, pp. 30-34. Be prepared with questions for Jenn. I will call on students at random to elicit questions: Make BC look good! |
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11/6 |
Plan Noe Valley Pet Project Phase One
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11/8 |
Visiting Speaker: Theresa Hammond Ernst & Young Research Fellow in Diversity Studies Attendance Optional 7:00 Depart BC for 223 Adams Street Dorchester |
Writing Assignment #2: Visit the Expedia.com web page and look at its privacy policy & the report of independent accountants. (Click on the PwC icon on the top of the privacy pledge. ) Imagine that you are the controller for a major on-line retailer and that your board of directors is considering getting privacy certification from a Big Five firm. Write to the board and tell them what this certification means, its advantages and limitations, whether you recommend that your firm pursue such certification, and from which firm. Word limit: 250. List your information sources (you can probably get by with 3 or 4 articles from Lexis or Dow Jones).
If you don't come to class, simply send your assignment with a friend or put it under my door or in my mailbox. |
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11/13 |
Dotcom startups Visiting Speakers: Josh & Nadja Moe, NRM Design Pizza in Class |
12:00 Class: If you did not hand in your Chapter 5 Minicases yet, you may hand them in today. Visit the nrmdesign website: http://www.nrmdesign.com/Be prepared with questions. Josh is a recent BC graduate. |
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11/15 |
Current Events in controls Plan Noe Valley Pet Project Phase Two |
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11/20 |
Identifying Risks & Controls |
Hunton Case. |
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11/22 |
Thanksgiving |
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11/27 |
Virtual Class If you use Windows, you need Internet Explorer 5.0 or 5.5 or Netscape 4.76. Mac Users need Internet Explorer 5.0. If your system doesn't meet these requirements, use a friend's computer or the O'Neill Computer Facility. At class time, log onto Jenzabar.com with your username and ID and follow the instructions in the Forums.
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On-line discussion of Hunton Case . |
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11/29 |
IT Updates: Informal in-class oral presentations. You can choose a person to present. You'll do it from your seats--no overheads needed. |
Writing Assignment #3: Pretend you are taking Accounting Information Systems and you recently made a presentation on two IT companies. Write to your professor telling her the major developments in your companies since your presentation. Word Limit: 200. List your sources. Although you will research this writing assignment with your team, I would like a unique letter from each student. With your team, provide an update on relevant developments in your company during the semester. |
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12/4 |
Changing Accounting Systems. |
Hollander Chapter 3. Skim chapter; pp. 83-95 are probably review. Emphasize pages 95-115. Hollander Chapter 9 (except 282-283). Read "Architect of the Enterprise in the Information Age," by Mark J. Morgan in Strategic Finance August 2001 pp. 36-43. |
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12/6 |
Challenges and Opportunities |
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Required Texts:
Goals
Grading:
Participation 5%
Writing Assignments 15%
IT Presentation 10%
Boston College Bookstore System Documentation 5%
Noe Valley Pet Company Database Project 5%
Midterm 25%
Final 30%
Homework (including Access) 5%
Participation
The more you contribute to the course, the more useful it will be to yourself and the other members of the class. Your participation grade will be based on the quality and quantity (not quantity and quality) of your participation during all class periods. Absences and tardiness will affect your grade negatively.
Writing Assignments
There are several writing assignments due this semester. They are designed both to enhance your understanding of the subject matter and to provide opportunities to practice business-style communication. Each writing assignment must include a list of sources. Grades will be based on both content and style. Because concision is one of the most highly valued attributes of good business communication, each writing assignment includes a word limit. A one-point penalty will be imposed for every five words in excess of the limit. Because timeliness is another critical component of career success, late assignments will be penalized 10% per calendar day.
IT Presentation
Early in the semester you will be assigned to teams. Each team will choose a pair of companies that play a dominant role in the Information Technology arena. Pair options include: IBM and Dell; Red Hat/Linux and Microsoft; Apple and Hewlett Packard; Intel and Iomega; Cisco and Lucent; Oracle and Peoplesoft; Yahoo and Excite!; Amazon.com and Napster; eBay and eToys; and Ameritrade and E-trade. Presentations, held during the weeks of September 25 and October 2, should provide an overview of the companies, focussing on information that would be useful to your classmates. Questions that should be addressed in the presentation include:
Why are each of these companies important? (What do they do?)
What are their comparative strengths and weaknesses?
Who are their auditors? Did they both get "clean" audit opinions last year?
How have the companies performed recently? (Both financial statements and stock performance.)
How have the companies adapted to recent changes in the business environment?
What are some recent significant events in the companies?
The presentations should not exceed TEN minutes, and we will then have a few minutes for questions. You must use presentation software such as Microsoft PowerPoint, but you are limited to six substantive slides. (Cover sheets and "jokes" not included in the six.) During the course of the presentation, you should "take" the class to a relevant web site. Other visual aids, such as demonstrating the company’s products, are encouraged.
You should use many (minimum=20) sources for your presentation, which must include: a book on one or both of the companies (if available); an article from an accounting journal (if available); and a web page. You must also choose an article that would make a suitable reading assignment for your classmates. This article must be available on line.
BC Bookstore System Documentation
We are going to pretend we’ve been hired by the Boston College bookstore to analyze its accounting systems. We will divide into teams to examine different aspects of the organization. Each team will document & flowchart a system, describe the strengths and vulnerabilities of the system, and make recommendations for improvement. See Hollander chapters 6, 7 and 8 for examples of flowcharts. You may draw the flow chart or use software such as Smartdraw. (Point your web browser at smartdraw.com.) More details will be provided in class.
Noe Valley Pet Company Database Project
As a class, we are going to build and query a database based on the Noe Valley Pet Company, a store in San Francisco. The class will design the project together after the midterm. Before we design the project, look at http://www.usc.edu/dept/accounting/AISResources/access_database.htm.
Midterm and Final
The majority of test questions will require short essays (with word limits!). Both tests will cover the readings, class discussions, and presentations. The midterm will be given during class time on October 30. The final for the 12:00 class is Tuesday, December 18, at 9:00 a.m.; the final for the 1:30 class is Saturday, December 15, at 9:00 a.m. Make-up examinations will be given only under extraordinary circumstances and with prior approval.
Homework & Access
As described on the course schedule (below), you have several homework assignments, which I will intermittently collect. These assignments include Microsoft Access database manipulation using the Sams book. A key skill for accountants is to be able to teach themselves software applications, and those of you who are unfamiliar with Access will be teaching yourselves this useful tool. You may do the Access homework in pairs (of your choice) or by yourself. You must also check your e-mail for additional assignments throughout the semester.