Transcript Introduction_Spring2012 - acg4401

What to Expect
 Learning the concepts
of AIS
 “Teachers open the
door. You enter by
yourself” (old Chinese proverb)
 Applying the concepts
(Group Case)
 “What we have to
learn to do, we learn
by doing” (Aristotle)
ACG 4401
• Part I
• Documenting AIS
• DFD’s
• Flowcharts
• Database Theory and
Design
• REA Diagrams
• Part II
• XBRL
• What is it
• Basic skills
• Readings/Discussions
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Syllabus Highlights
 Dr. Steven Hornik
 email: [email protected]
 Course Webpage: http://acg4401.wikispaces.com/
 Office Hours: Tuesday 12:30 – 1:30 & Thursday 4:30 – 5:45;
and by appointment
 Office: BA1 432
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TA Information
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Text Book
 Accounting Information Systems, Twelfth Edition by
Romney and Steinbart - we will be using a custom edition
of this book ISBN: 1-256-19224-4
 The Accountants Guide to XBRL 6th ed., by Clinton E
White
 Available only at http:www.skipwhite.com
 Systems Analysis and Design Wiki
 Chapter 9
 Get A Gliffy Account – Web Based Modeling tool
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Grade Components
 Exam 1 (Chapter 1-3)
125
 Exam 2 (Chapter 4, 17-19)
125
 Exam 3 (XBRL)
150
 RS Homework assignments
50
 XML/XBRL Assignment
50
 Information Characteristics Paper 50
 Total Points
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Exams
 Via WebCourses
 You MUST log into via WebCourses
(NOT myUCF)
 Testing Lab BA2, 104
 Tests will occur on the date listed
 Starting at 7:00 AM
 Ending at Midnight
 Multiple versions of the exam
will be automatically
generated
 I will NOT be present
 Do NOT attempt to exit and retake the exam!
 NO MAKE-UP Exams will be
given

Testing Lab Procedures
• Valid UCF ID card
required
Grading Scale
• A 4.00 100-93
• A- 3.75 92-90
• B+ 3.25 89-86
• B 3.00 85-83
•
•
•
•
•
C- 1.75 72-70
D+ 1.25 69-66
D 1.00 65-63
D- 0.75 62-60
F 0.00 <59
• B- 2.75 82-80
• C+ 2.25 79-76
• C 2.00 75-73
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Exams
 Multiple choice
 Matching
 Short-answer
 Problem solving / model building
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General Course Objectives
 You will be expected to prepare models of business
processes, specifically:
 Data Flow Diagrams
 Flow Charts
 You will be expected to understand general relational
database theory and design
 REA Diagrams
 Gain Understanding of XBRL
 XML
 XBRL
 UBL and XBRL-GL
 Secondarily, to become consumers of information
related to new technology
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Why isn’t this a Database Class?
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Why isn’t this a Database Class?
 Almost all AIS are built using database technology!
 Almost all IS are built using database technology!
 Shouldn’t we be learning how to design, build, query
databases?
 Design - Yes
 You should understand the importance of proper design of
databases (using 3nf) to eliminate common data/information errors
if not designed properly.
 Build – No
 Not many accountants will actually be tasked with building a
database, that’s what the IT folks are for
 Query – Maybe
 Like build above, most queries will be designed by the IT folks, but
you should understand how they are built and how to use them.
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Database Usage
 There are several homework assignments which will
require you to use a database tool.
 If you have Access use it!
 If you don’t have Access you can use it in the computer
labs on campus.
 If you have a Mac….
 You can use OpenOffice.org database, Base
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WikiSpace
 You do NOT need to join our class wiki.
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Information Characteristic
Paper
 Chapter 1, Table 1-1 describes certain characteristics of Information
 These are described in almost every AIS textbook and almost every
IS Systems Analysis and Design Textbook
 But these characteristics do NOT come from the IS/IT community
 They come from the Accounting community!
 Think about that, why do you think this is so?
 The paper will address:
1. Identify where these characteristics were first used related to
accounting and why?
2. What are the similarities/differences in the context in which
these characteristics were first described and today's Accounting
Information Systems?
 Limit your paper to no more than three pages.
 Include citations
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Paper Submission / Grading
 Submission will be via WebCourses link to Turnitin.com
 Do your own work
 Do NOT plagiarize
 Cite works properly
 So if you want to incorporate something from an article you’ve found, put it
in “ “ and (cite it).
 Obviously if your entire paper is “ “ you will not receive a high mark
 Turnitin.com allows me to identify papers that are similar to each other (if
you copy each other), similar to already prepared papers (if you copy one
or buy one online), or if you plagiarize, etc. So please don’t
 Consequences – Paper will receive zero points
 Your name will be provided to Office of Student Conduct for Cheating
 Grading
 Be Patient it will take me some time to read and grade the 155+ papers I
receive.
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