AIM 6343-501 – Accounting Systems Analysis &

Course
Design
Professor Mary Beth W. Goodrich, CPA, CIA, CISA
Term Fall 2006
Meetings Thursdays: 7:00p.m. – 9:45p.m.
Class Location: SM 2.106

Professor’s Contact Information

Office Phone (972) 883-4775 (leave voice messages here)

Other Phone (214) 282-2156 (urgent matters / emergencies only, I do not listen
to messages frequently)
Office Location SM 4.220
Email Address Goodrich@utdallas.edu
Office Hours By appointment only
Other Information http://webct6.utdallas.edu (best way to contact me)
Fax Number (972) 883-6811

Teaching Ruma Aftab

Assistant
Monday 4:30p.m. – 6:30p.m.
TA Office Hours Tuesday 5:30p.m. - 6:30p.m.

TA E-mail Send through webCT

TA Office Location SM 2.501

General Course Information

Pre-requisites, Required: AIM 6201 and AIM 6202 or course(s) equivalent to

Co-requisites, & undergraduate accounting principles. Basic knowledge of financial and
other restrictions managerial accounting is essential.

This course will examine the design, control and operation of

accounting information systems in a computerized organizational
environment with a strong business process orientation. The accounting
information system is at the heart of a companies’ enterprise systems.
To this end, an understanding and appreciation of accounting
Course information systems is critical to successfully managing, auditing and
Description developing systems to support today’s evolving business environment.
This course offers a focused look at accounting information systems as
part of enterprise resource planning systems, with a focus on SAP and
other comparable enterprise systems to demonstrate concepts. Three
key themes throughout the course are enterprise systems, E-business,
and internal control and how these components can positively impact
the overall success of a company and a company’s use of their

AIM 6343 – Accounting Information Systems Course Syllabus Page 1

 accounting information system.

After this course, you should be able to:

· Explain the impact of enterprise systems, e-business and internal

control of modern accounting information systems and what is
next related to accounting information systems.
· Explain the integration of accounting with the business side of an
integrated accounting information system. Describe the roles of
accountants related to accounting information systems and of
accounting information and information technology in today's
business environment. Describe the impact of accounting
information systems and the power of integrated accounting
information systems such as SAP on managerial decision-making,
as well as organizational competitiveness. Explain modern
practice in designing accounting information systems and
mainstream use of ERP (enterprise resource planning) systems,
such as SAP, and what is next related to accounting systems and
enterprise systems.
· Explain and describe the accounting systems development
lifecycle (SDLC) and what happens in each stage of the SDLC.
Define and explain business processes, the accounting elements
within business processes, and related internal control. Be able to
Learning
explain the use of the chart of accounts and general ledger and
Outcomes
how the business transactions of a company feed into the general
ledger and use of financial information for external financial
reporting to assist stakeholders in assessing the financial status of
the organization and help a company make decisions through the
process of business reporting.
· Be able to apply internal controls, business process analysis and
assessment of whether an accounting information system as part
of the overall systems of an organization is operating efficiently
and effectively, and provides reliable financial information, while
maintaining compliance to laws and regulations. Utilize methods
such as flowcharting business modeling, and control matrices
tools for understanding, explaining, and designing accounting
information systems with a business process approach and a focus
on adding value through identifying the information needs of
decision makers and building systems to support those needs
effectively and efficiently, while ensuring proper control.

This course will be a stepping stone for other advanced enterprise

systems courses such as AIM 6338: Accounting Systems Analysis and
Design with SAP, MIS 6319: Enterprise Resource Computing, and
AIM 6349: IT Strategy and Control.

Accounting Information Systems, 6th Edition, by Gelinas, Sutton and

Required Texts &
Hunton, Thomson / South-Western Publishers, 2005, ISBN: 0-324-
Materials
22098-7

AIM 6343 – Accounting Information Systems Course Syllabus Page 2

Suggested Texts,
Others can be recommended as needed or based on your
Readings, &
interests.
Materials

Assignments & Academic Calendar

[Topics, Reading Assignments, Due Dates, Exam Dates]

The topics to be covered and schedule for class meetings is subject to change at the instructor’s
discretion. Changes will be announced in class and/or will be posted on webCT. It is a good idea to
check webCT frequently (I recommend daily, but at least 3-4 times per week). It is your
responsibility to keep up with what is expected of you.

Topics and Schedule

Topics What you need to

Unit Week do - Reading /
Starting Assignments and
Other Activities
Module 1
1 8/17 Syllabus Actively get to know
your classmates and
Overview of Accounting Information teammates.
Systems
Chapter 1 –
Assemble teams for team projects – let me Introduction to
know if there are individuals you would like Accounting
to work with. Information Systems
2 8/24 Enterprise Systems Contrasted to Finalize Teams
Traditional Automated and Manual
Accounting Information Systems Chapter 2 –
Enterprise Systems
Accounting Systems Development Life
Cycle (SDLC) “PADIO”
Part I: Systems Planning and Analysis
Part II: Systems Implementation and
Operation
3 8/31 General Database Concepts Chapter 6 –
Relational Databases
Different Approaches to Business Process and SQL
Modeling with a focus on Semantic
Modeling and REA Modeling / ER
Diagrams
4 8/31 Documentation Techniques – Finalize Team Names
Flowcharting, DFDs, and other techniques and Team Company
– with a focus on Flowcharting and Project Topic and
submit to Professor

AIM 6343 – Accounting Information Systems Course Syllabus Page 3

 Chapter 4 –
Documenting
Information Systems
5 9/7 Fraud, Ethics and Internal Control Chapter 7 –
Controlling
Information Systems:
Internal Control and its role in Accounting Introduction to
and Business and Accounting Information Internal Control
Systems Development – COSO,
Sarbanes-Oxley, and other guidelines that ALL Module 1 Self-
impact the focus on internal control Quizzes must be
taken by 9/13/06!!!!
9/14 Exam #1
Module 2

6 9/21 Controlling Information Systems and IT Chapter 8 –

Processes Controlling
Information Systems:
Business Process Controls (Application IT Processes
Controls) and Control Matrices
Chapter 9 –
Controlling
Information Systems:
Business Process
Controls
7 9/28 Sales / Collection Process Chapter 10 – The
Order Entry / Sales
Sales Process - Order Entry / Sales (OE/S) Process
Process
Chapter 11 – The
Collection Process – Billing / Accounts Billing / Accounts
Receivable / Cash Receipts Receivable / Cash
Receipts (B / AR /
CR) Process

Team Submission #1
due 9/28/06
8 10/5 Acquisition / Payment Process Chapter 12 – The
Purchasing Process
Part A: Purchases
Part B: Accounts Payable / Cash Chapter 13 – The
Disbursements Process Accounts Payable /
Cash Disbursements
(AP / CD) Process
9 10/12 Acquisition / Payment Process (cont.) Chapter 14 – The
Human Resources
Part C: Human Resources Business (HR) Management
Processes and Payroll, Fixed Assets, and Payroll
Financing Processes

AIM 6343 – Accounting Information Systems Course Syllabus Page 4

 ALL Module 2 Self-
Quizzes must be
taken by 10/18/06!!!!
10/19 Exam #2

Module 3
10 11/2 The Conversion (or Production) Cycle Chapter 15 –
Integrated Production
Processes (IPP)
11 11/2 E-Business Chapter 3 –
Electronic Business
(E-Business)
Systems

12 11/9 General Ledger, Financial Reporting, and Chapter 16 – General

Management Reporting Systems Ledger and Business
Reporting (GL / BR)
A question for you: What’s next in Process
accounting information systems?
ALL Module 3 Self-
Final Team Projects Due Quizzes must be
taken by 11/15/06!!!!

11/16 Cumulative Final Exam

11/23 Thanksgiving Break
11/30 No Class FINAL TEAM
PROJECTS DUE
Final Team Projects are Due (submitted 11/30/06.
electronically)
TEAMING
EVALUATION
FORMS DUE 12/1/06

These descriptions and timelines are subject to change at the discretion of the
Professor.

Class Format
I believe that you will learn more in a facilitated learning environment. What does this mean?
Your active participation in discussions will enable you to learn and retain more of the
information. I see myself as the facilitator of your learning experience. It is up to you the
degree to which you choose to learn. I have one set of experiences. All of us have different
experiences that can add to the discussion. If you have a question, please ask it. Chances are
you are not the only one with the question. When you share, we all learn. If you have any
questions at all on the material, bring it up in class or talk with me.

AIM 6343 – Accounting Information Systems Course Syllabus Page 5

 Weights / Grade Breakdown

Points
Team Project (1 interim submission worth 200
100 pts, and final paper worth 100 points)
0 (or – or + points)
Teaming Evaluation Points
Test #1 100
Test #2 100
Cumulative Final Exam 100
Grading TOTAL POINTS 500
(credit)
Criteria
Grading criteria

Scaled Score Letter

Equivalent
100 - 90% 500 – 450 points out of 500 A
89 – 80% 449 – 400 points out of 500 B
79 – 70% 399 – 350 points out of 500 C
Below 69% Less than 350 points out of F
500

These are closed book and notes. You may expect exams to cover
any material from class discussions, presentations, the text, homework
assignments, and any notes on webCT or handed out. Exams may
consist of multiple-choice, essay, short answer or problems. You may
be required to present a UTD student identification card or driver’s
Exams license at any examination.
I will have a short review of what will be covered on the exams in a
class before the exam. If you are not in class, I will not review this
information with you individually. This review is just one of the perks of
coming to class.

If you have a valid reason to miss an exam, you must get in touch with
me within a reasonably sufficient time BEFORE the exam (in person,
through webCT e-mail or via phone) in order to be granted a make-up.
I get to determine whether you provided reasonable time to me and
have a valid reason to miss the exam. For personal illness, I require a
Make-up signed, physician’s excuse. With a valid, PRE-APPROVED excuse, a
Exams make-up will be granted.

If you do not talk with me and have an approval for a make-up

BEFORE I give the exam you have missed, you will receive a zero (0)
for that exam.

AIM 6343 – Accounting Information Systems Course Syllabus Page 6

 Groups will be organized at the beginning of the semester. Please
sign-up for the team you would like to be in under the “Start Here!”
section of the course titled “SIGN UP FOR TEAMS HERE!”. Each
group can also use the group area for file exchanges within the group.
Please click the WebCT Help menu on how to use the features of the
group tool. A private discussion forum will be set up on Discussions
board for each group for team communications (instructor also can
view these).

Team Project There will be a team project. There will be one (1) graded interim
submission and the final project paper due towards the end of the
semester. Emphasis will be on case study of an accounting
information system and applying concepts and information learned in
class to analyze and make design recommendations on an existing
accounting information system. A Team Project Case Study Outline is
provided (Appendix A of Syllabus). Teams that do not follow the
outline because it does not apply to them or they want to do something
different must get approval from the instructor BEFORE the interim
submission and/or Final Team Project is turned in. Please refer to the
Team Project Case Study Outline for more details and read it
thoroughly several times.
The thing to remember is: 0 (zero) is a good score on this and
means that you put forth a full effort! Each individual must turn in a
Teaming Evaluation Form when the Final Team Project is turned in
through webCT assignment functionality. Details on the Teaming
Evaluation Form can be found in Appendix A of the Syllabus.

The form MUST be completed on you and all your team members
Teaming and should include effort on ALL group work. This form MUST be
Evaluation typed and you must provide responses to all required information or
Points points will be deducted from your Teaming Evaluation Form score.

Your individual grade will be adjusted up or down based on teaming

evaluation forms completed on you and the instructor’s evaluation of
your effort. All points (either + or -) will be included in the Teaming
Evaluation Points. A 0 is a good score for Teaming Evaluation as
that means you put forth a full effort and will receive full project
points.

Late Work Please see policies as related to exams, team project, teaming
evaluation forms, and other under those respective areas.
There will be several self-quizzes available for you to take. These are
not graded. However, they must be taken by the due dates provided
On-line Self and will close up after the due date. These are optional, but good to
Quizzes take as some questions from the quizzes will be similar to ones you
may see on the exams and give you an idea on whether you are
grasping the content.
Grade If you believe there is an error on any grade, you are to let the
Contests / Instructor and Teaching Assistant know in writing (via webCT e-mail)
Grade what you believe may be in error and why you believe it is wrong. This

AIM 6343 – Accounting Information Systems Course Syllabus Page 7

 Records written contest is to be given within one week of the date that the
test/individual assignment is returned/ discussed in class and/or posted
on webCT. If the contest is related to the final exam, you are to
present the written contest to me immediately once the grade is posted
for your review on webCT. You may write by means of e-mail. If there
is a mistake, I will be glad to correct the grade. All scores for all
assignments will be posted confidentially on webCT.

I retain all exams. An exam that “walks” away either intentionally or

Exam accidentally WILL receive a grade of zero (0) and will be referred to the
Retention Dean of Students.

The University of Texas System and The University of Texas at Dallas

have rules and regulations for the orderly and efficient conduct of their
business. It is the responsibility of each student and each student
organization to be knowledgeable about the rules and regulations
which govern student conduct and activities. General information on
student conduct and discipline is contained in the UTD publication, A to
Z Guide, which is provided to all registered students each academic
year.

The University of Texas at Dallas administers student discipline within

the procedures of recognized and established due process.
Student Procedures are defined and described in the Rules and Regulations,
Conduct and Board of Regents, The University of Texas System, Part 1, Chapter VI,
Discipline Section 3, and in Title V, Rules on Student Services and Activities of
the university’s Handbook of Operating Procedures. Copies of these
rules and regulations are available to students in the Office of the Dean
of Students, where staff members are available to assist students in
interpreting the rules and regulations (SU 1.602, 972/883-6391).

A student at the university neither loses the rights nor escapes the
responsibilities of citizenship. He or she is expected to obey federal,
state, and local laws as well as the Regents’ Rules, university
regulations, and administrative rules. Students are subject to discipline
for violating the standards of conduct whether such conduct takes
place on or off campus, or whether civil or criminal penalties are also
imposed for such conduct.
The faculty expects from its students a high level of responsibility and
academic honesty. Because the value of an academic degree
depends upon the absolute integrity of the work done by the student
for that degree, it is imperative that a student demonstrate a high
standard of individual honor in his or her scholastic work.
Academic
Integrity Scholastic dishonesty includes, but is not limited to, statements, acts or
omissions related to applications for enrollment or the award of a
degree, and/or the submission as one’s own work or material that is
not one’s own. As a general rule, scholastic dishonesty involves one
of the following acts: cheating, plagiarism, collusion and/or falsifying
academic records. Students suspected of academic dishonesty are
subject to disciplinary proceedings.

AIM 6343 – Accounting Information Systems Course Syllabus Page 8

 Plagiarism, especially from the web, from portions of papers for other
classes, and from any other source is unacceptable and will be dealt
with under the university’s policy on plagiarism (see general catalog for
details). This course will use the resources of turnitin.com, which
searches the web for possible plagiarism and is over 90% effective.

To give you an idea of how this works, generally at a minimum,

materials proved by the Dean of Students to be plagiarized will receive
a grade of 0 for the assignment, F for the course, and/or could include
being expelled from school. NOTE: ON TEAM PROJECTS THAT
ARE PLAGIARIZED, ALL STUDENTS ARE ACCOUNTABLE. All
suspected cases of plagiarism are referred to the Dean of Students.

PLEASE NOTE THAT IN MOST CIRCUMSTANCES OF PROVEN

ACADEMIC DISHONESTY, THE BEST OVERALL SEMESTER
GRADE YOU CAN MAKE FOR THIS COURSE WOULD BE A C.

The University of Texas at Dallas recognizes the value and efficiency

of communication between faculty/staff and students through electronic
mail. At the same time, email raises some issues concerning security
and the identity of each individual in an email exchange. The
university encourages all official student email correspondence be sent
only to a student’s U.T. Dallas email address and that faculty and staff
Email Use consider email from students official only if it originates from a UTD
student account. This allows the university to maintain a high degree of
confidence in the identity of all individual corresponding and the
security of the transmitted information. UTD furnishes each student
with a free email account that is to be used in all communication with
university personnel. The Department of Information Resources at U.T.
Dallas provides a method for students to have their U.T. Dallas mail
forwarded to other accounts.

The administration of this institution has set deadlines for withdrawal of

any college-level courses. These dates and times are published in that
Withdrawal semester's course catalog. Administration procedures must be
from Class followed. It is the student's responsibility to handle withdrawal
requirements from any class. In other words, I cannot drop or withdraw
any student. You must do the proper paperwork to ensure that you will
not receive a final grade of "F" in a course if you choose not to attend
the class once you are enrolled.
Procedures for student grievances are found in Title V, Rules on
Student Services and Activities, of the university’s Handbook of
Operating Procedures.
Student
Grievance In attempting to resolve any student grievance regarding grades,
Procedures evaluations, or other fulfillments of academic responsibility, it is the
obligation of the student first to make a serious effort to resolve the
matter with the instructor, supervisor, administrator, or committee with
whom the grievance originates (hereafter called “the respondent”).
Individual faculty members retain primary responsibility for assigning

AIM 6343 – Accounting Information Systems Course Syllabus Page 9

 grades and evaluations. If the matter cannot be resolved at that level,
the grievance must be submitted in writing to the respondent with a
copy of the respondent’s School Dean. If the matter is not resolved by
the written response provided by the respondent, the student may
submit a written appeal to the School Dean. If the grievance is not
resolved by the School Dean’s decision, the student may make a
written appeal to the Dean of Graduate or Undergraduate Education,
and the deal will appoint and convene an Academic Appeals Panel.
The decision of the Academic Appeals Panel is final. The results of
the academic appeals process will be distributed to all involved parties.

Copies of these rules and regulations are available to students in the

Office of the Dean of Students, where staff members are available to
assist students in interpreting the rules and regulations.
As per university policy, incomplete grades will be granted only for
work unavoidably missed at the semester’s end and only if 70% of the
course work has been completed. An incomplete grade must be
Incomplete resolved within eight (8) weeks from the first day of the subsequent
Grades long semester. If the required work to complete the course and to
remove the incomplete grade is not submitted by the specified
deadline, the incomplete grade is changed automatically to a grade of
F.
The goal of Disability Services is to provide students with disabilities
educational opportunities equal to those of their non-disabled peers.
Disability Services is located in room 1.610 in the Student Union.
Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.;
Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30
a.m. to 5:30 p.m.
The contact information for the Office of Disability Services is:
The University of Texas at Dallas, SU 22
PO Box 830688
Richardson, Texas 75083-0688
(972) 883-2098 (voice or TTY)

Essentially, the law requires that colleges and universities make those
Disability reasonable adjustments necessary to eliminate discrimination on the
Services basis of disability. For example, it may be necessary to remove
classroom prohibitions against tape recorders or animals (in the case
of dog guides) for students who are blind. Occasionally an assignment
requirement may be substituted (for example, a research paper versus
an oral presentation for a student who is hearing impaired). Classes
enrolled students with mobility impairments may have to be
rescheduled in accessible facilities. The college or university may
need to provide special services such as registration, note-taking, or
mobility assistance.

It is the student’s responsibility to notify his or her professors of the

need for such an accommodation. Disability Services provides
students with letters to present to faculty members to verify that the
student has a disability and needs accommodations. Individuals
requiring special accommodation should contact the professor after

AIM 6343 – Accounting Information Systems Course Syllabus Page 10

 class or during office hours.
The University of Texas at Dallas will excuse a student from class or
other required activities for the travel to and observance of a religious
holy day for a religion whose places of worship are exempt from
property tax under Section 11.20, Tax Code, Texas Code Annotated.

The student is encouraged to notify the instructor or activity sponsor as

soon as possible regarding the absence, preferably in advance of the
assignment. The student, so excused, will be allowed to take the
exam or complete the assignment within a reasonable time after the
absence: a period equal to the length of the absence, up to a
maximum of one week. A student who notifies the instructor and
Religious Holy completes any missed exam or assignment may not be penalized for
Days the absence. A student who fails to complete the exam or assignment
within the prescribed period may receive a failing grade for that exam
or assignment.

If a student or an instructor disagrees about the nature of the absence

[i.e., for the purpose of observing a religious holy day] or if there is
similar disagreement about whether the student has been given a
reasonable time to complete any missed assignments or examinations,
either the student or the instructor may request a ruling from the chief
executive officer of the institution, or his or her designee. The chief
executive officer or designee must take into account the legislative
intent of TEC 51.911(b), and the student and instructor will abide by
the decision of the chief executive officer or designee.
Off-Campus Off-campus, out-of-state, and foreign instruction and activities are subject to state law
Instruction and University policies and procedures regarding travel and risk-related activities.
Information regarding these rules and regulations may be found at
and Course
http://www.utdallas.edu/BusinessAffairs/Travel_Risk_Activities.htm.
Activities Additional information is available from the office of the school dean.

AIM 6343 – Accounting Information Systems Course Syllabus Page 11

 APPENDIX A
AIM 6343 – Team Project Case Study Outline
For the Finalize Team Names, Team Company and Team Project topic:

You need to turn in your team name, the company you want to review, and the project
focus. You must submit all the detail I need by the date in the TOPICS AND SCHEDULE
part of the syllabus or you can get up to –10 points on the project.

Think about companies that you work with and a key business process that feeds the
accounting information system (AIS) such as (sales / collection (order to cash),
acquisition / payment (purchase to pay), human resources (hire to paycheck), or
conversion (such as the production of finished goods) or an accounting process such as
consolidations, month-end or year-end closing, cost accounting, etc.

Using any company of your choice – either one that uses SAP R/3 or some other
enterprise system (such as Oracle, PeopleSoft or Baan) or one that could possibly
benefit from an enterprise resource planning / enterprise system, e-Business concepts,
and/or additional focus on internal control.
Complete the following:
· Sections in blue must be turned in for the Team Submission #1 for a grade and all
sections can be turned in with Team Submission #1 for “freebie” feedback (and
also to give you a leg up on the end of semester “crunch”).
· All sections must be turned in for Team Submission #2 including all modifications
recommended from Team Submission #1.
· Have the information for both submissions in one Word document or points will
be taken off.

1. PLANNING STAGE (30 points total) - Give a brief history of the company (you are
completing this case on) include the following:
a. History (5 points)
b. Current key business processes and accounting transactions (5 points)
c. Explain all the systems that the company uses in conjunction with the
accounting information system (feeds to the accounting system) and how
these systems are used for decision-making and how they support the
business processes. (5 points)
d. List and prioritize all information systems needs – criticality of systems
that need to be improved (3 points).
e. Explain pervasive internal control (Using the COSO framework) explain
internal control at the company level. Explain it as it relates to the 5
components of control and explain the key pervasive controls. (Consult
Chapter 7 and Document posted on COSO Components of Control ) (5
points)
f. Explain the pervasive internal control from an IT perspective (Using the
COBiT framework). How is the IT organization structured, etc. at the
company level? Give sufficient detail for your analysis (Consult Chapter 8)
(5 points)
g. Give your overall company assessment of internal control at a high level. (2
points)

AIM 6343 – Accounting Information Systems Course Syllabus Page 12

 2. ANALYSIS STAGE (70 points for parts for TS #1) - Select one key business
process that feeds accounting or a key accounting process (such as month-end
close, consolidations, cost center accounting processes) that has a priority
information systems need in the company and complete the following:
a. Reiterate briefly why this business process has a priority. (2 points)
b. Talk about the business process (i.e., provide a narrative). Give the
detailed accounting transactions that occur in this business process along
with the account coding / chart of accounts coding related to these entries
(Consult Chapter 16 on G/L and chart of account coding and applicable
chapter(s) from 10, 11, 12, 13, 14, and/or 15) – CRITICAL FOR THIS
SECTION – The team members who do not work for this organization
should compile interview questions as a team and interview the student
who does work for the company in focus and write up the narrative and
have the student who does work for the company review the narrative for
accuracy. If one of the team members is going to be interviewing someone
else in their organization or another organization, the interview questions
should be compiled as a team (using the Team Project Case Study Outline
as a guideline for what TO have in the interview question outline). ALL
team members must read and understand the narrative and MUST
participate in this part as it drives much of the paper! – this is a good
section to try to do first, once the team project company and topic are
determined. I can review the interview questions ahead of time if you
would like. Doing this section in this manner should help prevent the
individual who works for the company doing ALL the work. (28 points)
c. Complete a Business Model (REA model) of the process. Make sure to
include the entity attributes and key attribute (primary key) (Consult
Chapter 6 in the textbook) (20 points)
d. Flowchart the process and use other methods from this chapter to
document the specific business process (Consult Chapter 4 of the
textbook). (20 points)
e. Complete a Control Matrix of the process to be used in conjunction with
the flowchart created (Consult chapter 9 in the textbook and Document –
Business Process Controls in the Course Materials Section). Explain the
present and missing controls in detail. Have an annotated version of the
flowchart to show where the controls exist as related to the flowchart (30
points)
f. Explain any systems or control weaknesses currently in the business
process under evaluation. This will include any higher level controls that
are not designated on the flowchart and can recap the concerns from the
control matrix. (5 points)
g. Assess what information systems (business process and accounting
information systems) are being used and what processes methods are
being used (Ch. 3) (ERP, enterprise systems, e-Business applications,
general ledger and chart of account coding, financial and business
reporting, etc) and how they support the process and/or could be
improved. Discuss the flow to accounting information systems from this
business process (the accounting impact of this process). How is
information compiled, distributed, and used throughout the company both
internally and externally. (Consult Chapters, 2, 3, 16, and others as
needed). (10 points)

AIM 6343 – Accounting Information Systems Course Syllabus Page 13

 3. DESIGN STAGE - Determine alternative systems that could assist this company.
Evaluate the alternatives and make your recommendations with a focus on the
topics of ERP, e-business, and G/L and business reporting and how these could
benefit the company. Have some detail in the analysis: determine the systems
requirements, pros and cons of each alternative, costs, etc. (30 points)
4. Present your recommendations to management. (5 points)
5. IMPLEMENTATION AND OPERATION STAGE - Assume that management agrees
to implement your recommendation(s) for this particular business process. (10
points)
a. IMPLEMENTATION - Give an implementation schedule (what should occur
and the timing). (Refer to discussion on Systems Development Lifecycle
and particularly the step “I” on PADIO).
b. OPERATION - Give what you feel would be the companies’ assessment of
the new business process 1 year after implementation. (Refer to discussion
on Systems Development Lifecycle)
6. Make sure everyone on the entire team reads through the entire document to
make sure all parts of the project are completed and the project flows well. (can
lose significant points up to -50 points on each submission if the parts do not flow
together).
7. Have a professional work product with a Table of Contents. Since this is an
electronic submission, hyperlinks to the specific sections of the paper is
recommended (if you know how), but is not required. (5 points)
8. You must have a bibliography. Bibliography and footnoting is mandatory. In lieu
of footing, you can use parenthetical references. Please follow the MLA standard.
I recommend getting the MLA Handbook or doing research to ensure compliance
to this. Cite all works properly. www.Turnitin.com is used for all submitted
materials for plagiarism purposes. Consult the plagiarism document on the
webCT site. If you have questions on what is proper, ask me! (can receive up to -
100 points on each submission due to improper use of having a bibliography AND
footnoting or parenthetical references)
9. You must have at least 5 outside sources (other than the textbook) for the paper.
(5 points)

If researching SAP R/3, you can use the following resources:

www.sap.com
http://help.sap.com

NOTE: If your team would like to do a slightly different project, please write up a Case
Study similar to this one for my review and approval. Or for a minor change, for
example, instead of doing a business process, one team did the month-end accounting
close process for an organization because they were experiencing significant problems
with that you can e-mail me with the suggested project modification.

Have fun with the subject matter and be creative – with analyzing systems and
processes, it is essential to be creative in order to facilitate valuable changes and not
just “pave the cow paths”.

The below teaming evaluation form must be completed and submitted by the due date
and time as specified in the Syllabus (the same form will be attached in the Assignments
area of the course). In addition to losing points for late submission, points could be

AIM 6343 – Accounting Information Systems Course Syllabus Page 14

deducted for less than team effort or additional points could be given for above and
beyond effort.

Late submission points for late team project work:

Late by one day = -10 points
Late by two days = -20 points
Late by three days = -30 points
Late by four or more days = -40 points plus 10 points for each day later

Late submission points for late teaming evaluation forms will be deducted as follows:
Late by one day = -5 points
Late by two days = -10 points
Late by three days = -20 points
Late by four or more days = -30 points

AIM 6343 – Accounting Information Systems Course Syllabus Page 15

 TEAMING EVALUATION FORM
This part of the team project is confidential. Explain the SPECIFIC work each person did and consider
contribution, quality, effort, time, flexibility, leadership, results, timely completion, knowledge, experience,
creativity, initiative, concern for team, delivering a quality product that flows well and is professional. I will be
looking at the scores from each team member to get an idea of the effort each person put towards the project. If the
scores for an individual are consistently low, this could amount to points being deducted or a failing grade on the
Team Project and other teamwork. Form MUST be typed and submitted through webCT assignments.

My Name
Team Name
(List Team Members in alphabetical order of last names, including yourself).
Score:
Above and beyond – A+ - went above and beyond in some way and deserves a score higher than the majority of the
team (explain why they deserve above and beyond status)
Full contributor – A - should get all the team points because they gave a fair effort (explain why they are a full
contributor)
Less than full - If less than a full contributor, say whether they gave a B, C, D or F effort and you give support for
why you scored them there - why they were not a full contributor.

Ranking: Rank each team member from 1 to X with 1 being overall the best team member (you MUST rank
yourself). Note: no person can have the same number!
Team Member’s Name Score of Team Ranking
Member
Team Member #1
Team Member #2
Team Member #3
Team Member #4
Team Member #5

Explain the SPECIFIC work (i.e. sections of the paper) that each person did on the project and the
strengths of each team member, INCLUDING you.

AIM 6343 – Accounting Information Systems Course Syllabus Page 16

What did you like about the group work and did YOU and YOUR TEAM do that worked well?

What would YOU do to improve YOUR work and what could the TEAM have done better?

AIM 6343 – Accounting Information Systems Course Syllabus Page 17