1. A337 Accounting Information Systems

2. What we will do today Introduce the course and ourselves
Go over the syllabus
Digress into a discussion of IUPUI and You
Have a brief introduction into accounting information systems

3. What is a system? Name some examples of systems…
What do these examples have in common?

4. SocioTechnical System (STS)

5. Then, what is an information system?
Storage
Data about the business or an event
Processing
Retrieval
Decision making

6. What are we going to study in this course?
Documentation - how to describe a system and its characteristics.
Control - How do we design accounting systems to minimize the likelihood of errors and/or fraud
Databases - How do we use data? How does the system handle the data? How are databases structured?

7. Study of the AIS is Fundamental to Accounting
In Statement of Financial Accounting Concepts No. 2, FASB defined accounting as being an information system. It also said that the primary objective of accounting is to provide information useful to decision makers. CITP – A New Specialty Designation for CPAs CITP Others – CISM, CISA (ISACA)

8. What are we going to do this term?
Learn how to diagram a system (flowcharts, DFDs, and ERDs)
Learn about control issues important to accountants
Learn about how accounting “works” (particularly in today’s technological environment)
Learn about database structures (with attention to accounting issues)

9. Syllabus - materials Class notes Will be available on Oncourse
NEED TO BRING SOME WITH YOU TO CLASS
Systems Understanding Aid/Dynamics GP bundle
Consider

10. Schedule - the way things work
Regular updates/modifications to they syllabus will be on ONCOURSE
YOU ARE RESPONSIBLE FOR THESE

11. Syllabus

12. Exams Exam 1 System development and principles
Diagramming accounting systems
Exam 2
Database management issues
Control issues and fraud

13. Systems Understanding Aid
Available at the bookstore
DO NOT buy a used one.
They are always missing things.
Due date and further information

14. Lab/Projects
Microsoft Dynamics GP
Microsoft Access
Microsoft Excel

15. Quizzes and Participation
Some "pop" quizzes. Some announced Some in small teams and/or to provide answers to "thought questions“

16. Attendance/Participation
Attendance in class is highly recommended!
You are responsible for information discussed in class
Attendance for VIDEO presentations. (You must be there!)

17. So I don’t forget
Next week, we will be working on documenting accounting systems.
Suggestions
Bring five or so colored pencils or highlighters to class.
Also print out and bring the notes for these classes.