COURSE SYLLABUS

School of Management
The University of Texas at Dallas

Course: AIM 6343.0G1 Accounting Information Systems

Instructor: Professor Mary Beth Goodrich
Semester: Spring 2005
Course Dates: 1/10/2005 – 5/2/2005

Instructor Information
Instructor: Mary Beth Goodrich, CPA, CIA, CISA
Office Location: SOM 4.220
Office Hours: By appointment
WebCT: http://webct.utdallas.edu (best way to contact me)
E-mail (Work): goodrich@utdallas.edu
Web Site: www.utdallas.edu/~goodrich
Work Number: (972) 883-4775 (office and voice mail – leave messages for me on this number)
Cell Number: (214) 282-2156 (for urgent matters / emergencies only)
Fax Number: (972) 883-6811
Teaching Assistant: Chen Xiao
TA Office Hours: Mondays – 2:00pm – 6:00pm
TA E-mail: shawchen@hotmail.com
TA Office Location: SOM 2.604
TA Office Number: (972) 883-4944

Course Information / Description

COURSE OBJECTIVES:
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 information
systems is critical to successfully managing, auditing and 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
R/3 or other comparable accounting information 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 the accounting
information system.
The main learning objectives are:

• Gain knowledge of 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.
• Acquire a conceptual understanding of the roles of accounting information and
information technology in today's business environment.
• Gain a basic knowledge regarding business processes, accounting elements within
business processes, and related internal control.
• Develop an in-depth awareness of the impact of accounting information systems and
the power of integrated accounting information systems such as SAP R/3 on
managerial decision- making, as well as organizational competitiveness.

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.

Course Prerequisites:
Required: AIM 6201 and AIM 6202 or course(s) equivalent to undergraduate accounting
principles. Basic knowledge of financial and managerial accounting is essential. Basic
computer proficiency is essential.

Course Materials
REQUIRED MATERIALS:
Accounting Information Systems, 6th Edition, by Gelinas, Sutton and Hunton, Thomson / South-
Western Publishers, 2005, ISBN: 0-324-22098-7

Textbooks and some other bookstore materials can be ordered online through MBS
Direct Virtual Bookstore. They are also available in UTD Bookstore and Off-Campus
Books.

2
Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum
technical requirement must be met to enable a successful learning experience.
Technical requirements include but not limited to:

Hardware
• A Pentium processor or equivalent Mac system; Windows 98/Me/2000/XP or
Mac OS 9.x or OS X 10.1.
• Internet access with modem (56.6 minimum) or preferably with other faster
connections.
• 32 MB system Ram; 200 MB free disk space or sufficient storage
• Sound card
• CD-ROM capabilities

Software
• Netscape Navigator 6.2.x (see notes) and 7.0 (4.78, 4.79 and 6.0-6.1 not
supported), or Internet Explorer 5.0 to 6.0 (but 5.5 SP1 not supported), or AOL
7.0 and 8.0. See browser configuration info below.
• MS Office 97/98 is the minimum standard. (Microsoft software is available at a
nominal cost from UTD Microsoft Program. For more information, visit Global
MBA Online Student Service web page at:
http://som.utdallas.edu/globalmba/gmba_online_services.htm).
• Virus detection/protection software such as McAfee
• “Plug-ins” tools such as current version of RealPlayer/RealOne Player (available
at: http://www.real.com/realone/index.html) and Adobe Acrobat Reader (available
at: http://www.adobe.com/products/acrobat/readstep2.html)
• A zip file expansion tool such as WinZip or Stuffit Expander (available at:
http://www.download.com).

Web Browser Configuration

For the WebCT courses to work properly, you need one of the WebCT supported
browsers listed above with JavaScript enabled and cookie enabled. It is also
important that you set the cache settings of your browser to verify web
documents “Every Time”. The methods for configuring these settings vary
among browsers. Please follow this web link provided by WebCT to tune-up your
browser:http://www.webct.com/tuneup/.

Course Access and Navigation

This course is developed using a web course tool called WebCT. It is to be delivered
entirely online. You will be notified by email about the course access information at the
start of the course. You’ll need to have a UTD NetID and password (your UTD
Unix/Email ID and password) to access the course. If you have not used a UTD NetID
account yet, you can go to http://netid.utdallas.edu to initiate your account shortly
before or at the start of the semester. Your UTD NetID is your WebCT ID to be used
to log on to the UTD WebCT courses. For more information, please check out this NetID
FAQs page. The URL for the course login page is: http://webct.utdallas.edu. You can
login to the course whenever you want. You are required to meet any deadlines for the

3
assignments and exams and also any schedules for class activities or tasks the course
requires. You should login to the course site at least 3-4 times per week to check all
course updates, discussion board messages and so on.

You’ll access “My WebCT” page after you login. The page listed all the courses you’ve
registered. You can click the course title to access the course Home page which
displays several icon links. Clicking each icon link will take you to different subsidiary
pages containing the course content elements or built-in course tools. Some navigation
components such as the Navigation Bar with Course Menu on the left side, the Menu
Bar and the path link on the top and the Action Menu on the content page can help you
navigate within the course site.

To get started with a WebCT course, please see Getting started: Student WebCT
Orientation. For more information about WebCT tool usage, please see the WebCT’s
Student Help Index. Within the course site, you can always click HELP on the WebCT
Menu Bar to find information and answers. You can also check out the Orientation
Center to Online Learning and WebCT provided on WebCT’s web site. For more
WebCT information and its learning resources, visit http://www.webct.com.

If you have any problem with your UTD account or connection to the UTD WebCT
server, you may email to: assist@utdallas.edu or call UTD computer help call center at:
972-883-2911. If you encounter any technical difficulties with the course, you can send
an email to gmbasupport@utdallas.edu.

Communications
WebCT built-in communication tools: There are four built-in communication tools to
facilitate learning, communication and collaboration. A course conferencing system, the
Discussion Board, allows the communications among all course participants. Discussion
topics or groups can be set up for topic discussions and homework assignments. You
can use course Mail tool to communicate privately with instructor and classmates. The
Chat tool can be used for real time communication among course participates. Please
see specific information for accessing Chat tool. Finally there is a Whiteboard tool also
allows real-time interaction among course participants using a graphical interface.
Instructor may schedule times to use the Chat and/or Whiteboard tools for office hours
and/or class discussion sessions. Small groups may also use Chat for group
discussions.

Interaction with Instructor: I will communicate with students mainly using the course
Discussion board. Please use the discussion board for all questions that would be
general in nature (ask yourself, would the response to my question be something others
in the class could benefit from). In addition to this, students may send personal
concerns or questions to me using the course E-mail tool. I will reply to student
Discussion board messages or emails within 3 working days under normal
circumstances.

MeetingPlace TeleConference System: UTD maintains a telephone conferencing

system from Latitude Communications. Online instructors can use the system for class
teleconference sessions during the semester. Participants can access a meeting by
dialing a “972” area code number using any touch tone phone and entering a meeting
code. If any teleconference is scheduled for the course, students will be posted for times

4
and access instructions. A class teleconference is usually recorded and can be reviewed
over the phone after the conference. Please see TeleConference Guide for general
conference participation and review instructions.

While different online programs in the School of Management make regular use of the
system for class discussions, conferencing is also available for smaller groups of
students for group discussions or group assignment preparations. If a group wants to
reserve a time slot during the workweek of Monday through Friday, please send an
email one week in advance to gmbasupport@utdallas.edu with course name, student
names and email addresses, choice of date, and start and end times. Once a
reservation has been made, students will receive a confirmation and participation
instructions.

Student Assessment
GRADE BREAK DOWN

Points
Posting of Introduction in 10
discussions during first week
Individual Assignments (4 at 20 80
points each)
Team Project (1 interim submission 200
worth 100 pts, and final paper worth
100 points)
0 (or – or + points)
Teaming Evaluation Points
Exam #1 100
Exam #2 100
Final Exam 100
TOTAL POINTS 590

If you have the following points you will receive the assigned grade:

A 100 - 90% 590 – 531 points out of 590

B 89 – 80% 531 – 472 points out of 590
C 79 – 70% 471 – 413 points out of 590
F Below 69% Less than 412 points out of 590

You can check your grades by accessing “My Grades” icon on Student Tools page after
the grade for each assessment task is released. In addition to this, if the grade is for an
assignment, detail on your grade will be given in the assignments area.

Participation

In this course, there will not be a grade for participation per se. However, I expect that
you read all discussion postings, all course notes, listen to all PowerPoint presentations
or the audio tapings, and actively engage yourself in this course, such as posting
responses to discussion postings, such as the module postings and posting any
questions that you may have that are general in nature. Your active participation will

5
have a direct impact on your success in this course. You will be tested on the
knowledge you are gaining from the textbook and all methods of learning in webCT. I
hope that you enjoy the flexibility that this on-line course will give you to somewhat self-
pace yourself, but with this in mind, you need to have discipline to stay up with course
work and what is expected. I look forward to getting to know you better and please let
me know any comments or questions you have. Your positive approach to this course,
as to life in general, will enable you to get the most out of the course. I hope you have a
great semester!

Posting of Introduction

You must post your introduction during the first week. This is worth up to10 points. If
you post later than one week, you will receive –5 points for one week late or -10 points
(grade of 0) if later than that.

Individual Assignments

Individual assignments are worth 80 points (4 individual assignments worth 20 points

each). You will be given five (5) individual assignments randomly throughout the
semes ter worth twenty (20) points each. Your lowest individual assignment will be
dropped and the top 4 assignments will be used to calculate this score. If the
assignment is 1 day late, you will receive a -5 points, if it is two days late you will receive
-10 points, 3 days late is -15 points and 4 or more days late is -20 points. The
assignments must be received by the date and time as specified on webCT in the
assignments area (preferred), webCT e-mail, faxed or some other method.

Assignment submission instructions: You will submit your assignments (in the
required file format with a simple file name and a file extension, no spaces or special
characters (such as #@$1)) by using the Assignment Dropbox tool on the course site.
Please see the Assignments icon on the designated page. You can click each
assignment name link and follow the on-screen instructions to upload your file(s) and
submit it. Please refer to the Help menu or the WebCT Student Guide for more
information on using this tool. Please note: each assignment link can only be used for
submission for one time and will be deactivated after the assignment due time. After
your submission is graded, you may click each assignment’s “Graded” link to check the
results and feedback.

Team Project / Group Work

Groups will be assigned at the beginning of the semester, but you will have the
opportunity to inform me of your preferences for team members based on Introductions
provided. Please see the Groups icon for groups lists. 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 group communications.

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

6
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.

You will be required to use the webCT chat functionality for at least one “virtual” team
meeting. I will be happy to meet with your team when you have a virtual meeting
(actually I recommend inviting me). Once you are done with your “virtual” team meeting,
you must e-mail my Teaching Assistant with the date, time and meeting room you were
in. You must be in Meeting Room 1, 2, 3, or 4 for this meeting. If you have not had at
least one team meeting with at least 2/3 of your team present, you will have 10 points
take off of the Team Project Grade. We will discuss more about the Team Project as the
semester progresses.

As mentioned earlier, you will also have the option to use teleconferencing for team
meetings. Please send your request to GMBASupport@utdallas.edu with the number of
students, the date and time requested, and the course you are enrolled in. You need to
send your request from your utdallas.edu e-mail account. I will be happy to attend the
teleconference if you prearrange the time with me.

I plan to have two teleconferences set up for team project and course discussion
throughout the semester. Each team must have at least one representative present for
at least one of the teleconference meetings or 10 points will be deducted from the team’s
project score. The team representative is responsible for fielding questions from the rest
of the team on the team project or other topics related to the course.

Teaming Evaluation Form

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 and should include
effort on ALL group work. This form MUST be typed and you must provide responses to
all required information or 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.

Online Tests

Your first and second exams will be timed, on-line exams. The on-line tests are open
book and open notes, but you need to prepare for them like they were closed book and
closed notes because they are timed exams. You can access online tests by clicking
the Online Tests icon and then clicking the available online test title links. Each on-line
test is timed and can only be accessed once within the scheduled time window. Please
read the on-screen instructions carefully before you click the Begin Test button. After
each test is graded and released for reviewing, you may go back to the tests page and

7
click the “View scores” button of the test to review your test results and any feedback
from the instructor.

Self-Quizzes
There will be several optional quizzes available for you to take. These are not graded.

Final Examination

The final exam will be a proctored closed book and closed notes exam. This exam is
tentatively scheduled as outlined in the TOPICS AND SCHEDULE section of the
syllabus. Details will be posted on webCT. You may also take your final at the UTD
Testing Center in the library or any pre-approved testing facility.

Students who are not able to attend these exam sessions with the instructor can arrange
an individually proctored exam with a testing service of their choice at any date within
this required exam time window: (4/21/05 – 4/28/05). For local students, testing service
is available at the UTD Learning Resources Center. Students who find UTD
geographically inconvenient may use a testing service at a convenient location to have
the exam proctored. All individually arranged proctored exams must be completed within
the required exam time window. Student who will use either UTD testing service at the
UTD Learning Resources Center or an outside testing service, please inform the
instructor and the Global MBA Online office (gmbasupport@utdallas.edu) and complete
a proctored exam form and send back to GMBA Office before 3/1/05. Please go to
Proctored Exam Information page at:
http://som.utdallas.edu/globalmba/gmba_proc_exam_info.htm to download the
Proctored Exam Form and to find all the detailed information on arranging a proctored
exam and the required procedures. All completed exams (at least a faxed copy) must be
received by 4/29/05 to allow timely grade reporting to UTD Registrar.

The GMBA Office requests all students who need to use testing services to strictly follow
the proctored exam scheduling deadlines. If a student fails to submit his/her exam form
on time, he/she will receive – 10 points for each late day or a zero (0) on the exam if not
received before grades must be submitted. It is your responsibility to make the
necessary arrangements to take the exam at the appropriate time and ensure I receive
the completed exam. The results can be faxed to the GBMA Office if you are unsure
that a mailed exam would make it in time, but also have the testing center mail the
original or points will be deducted.

Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty.
Detailed information is available on Scholastic Dishonesty web page. All students are
expected to maintain a high level of responsibility with respect to academic honesty.
Students who violate University rules on scholastic dishonesty are subject to disciplinary
penalties, including the possibility of failure in the course and/or dismissal from the
University. Since such dishonesty harms the individual, all students and the integrity of
the University, policies on scholastic dishonesty will be strictly enforced.

All students in the class are expected to behave in accordance with academic integrity.
Strict adherence to the Policy on Cheating as stated in the Regent’s Rules and

8
Regulations, Part One, Chapter VI, Section 3, Subsection 3.2, subdivision 3.22 is
expected. This policy reads:

Students are expected to be above reproach in all scholastic activities.

Students who engage in scholastic dishonesty are subject to
disciplinary penalties, including the possibility of failure in the course
and dismissal from the university. Scholastic dishonesty includes but is
not limited to cheating, plagiarism, collusion, the submission for credit of
any work or materials that are attributable in whole or in part to another
person, taking an examination for another person, any act designed to
give unfair advantage to a student or attempt to commit such acts.

Since this is an on-line course, academic dishonesty includes plagiarism which also
includes any instance of having another person complete work on your behalf whether
this is tests, quizzes, or project related work. Academic dishonesty of any type, will NOT
be tolerated in this class. All instances of academic dishonesty (as noted above) will be
referred to the Dean of Students. To give you an idea of how this works, generally at a
minimum, plagiarized materials turned in or will receive at a minimum negative points or
a grade of F or 0 AND will be sent to the Dean of Students for other disciplinary
penalties, which could include being expelled from school. I use www.turnitin.com to
evaluate plagiarism in submitted papers and refer all cases of potential plagiarism 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.

Course Evaluation
As required by UTD academic regulations, every student needs to do an evaluation for
each enrolled course at the end of the semester. An online instructional assessment
form will be made available for your confidential use. Please look for the course
evaluation link on the course Homepage towards the finishing of the course. Your
feedback and comments are greatly appreciated.

9
Course Outline/Schedule
TOPICS AND SCHEDULE
NOTE: All assignment are due at 11:55pm CST (Central Standard Time)
on the date due.

This course outline should serve as your guideline for where you should be in the
completion of the materials for this course. Lectures, additional assignments (such as
individual assignments) and other information will be posted in webCT and it is your
responsibility to keep up with the material and submit materials as requested by the time
requested.
Topics What you need to do -
Module Dates Reading / Assignments
and Other Activities
1 Jan 10-16 Syllabus Post your Intros in
Discussion Area by
Overview of Accounting Information Systems January 18, 2005

Assemble teams for team projects Actively get to know

your class mates and
team mates through
setting up webCT chat
or webCT email,
regular or private reply
to intros, etc.

Chapter 1 –
Introduction to
Accounting Information
Systems

2 Jan 17-23 Enterprise Systems Contrasted to Traditional Finalize Team Names

Automated and Manual Accounting
Information Systems Chapter 2 – Enterprise
Systems
Accounting Systems Development Life Cycle
(SDLC) “PADIO”
Part I: Systems Planning and Analysis Self-Quiz on Systems
Part II: Systems Implementation and Development Lifecycle
Operation

3 Jan 24 -30 General Database Concepts Finalize Team Project

Topic and Submit
Different Approaches to Business Process through assignments for
Modeling with a focus on Semantic Modeling approval (-10 points if
and REA Modeling / ER Diagrams not completed) due
1/31/05.

10
 Chapter 6 – Relational
Databases and SQL
4 Jan 31 – Documentation Techniques – Flowcharting, IA #1 – On Business
Feb 6 DFDs, and other techniques – with a focus on Modeling due 2/7/05
Flowcharting

Chapter 4 –
Documenting
Information Systems

5 Feb 7-13 Fraud, Ethics and Internal Control IA #2 – On

Flowcharting due
2/14/05
Internal Control and its role in Accounting and
Business and Accounting Information Systems Chapter 7 – Controlling
Development – COSO, Sarbanes-Oxley, and Information Systems:
other guidelines that impact the focus on Introduction to Internal
internal control Control

Self-Quiz on Internal
Control and the COSO
components of Internal
Control

1st Team Project and

Course Teleconference
Thursday, 2/10/05 at
6:00pm CST (second
one will be arranged
and announced on
webCT)
6 Feb 14-20 Exam #1 Due 2/21/05

7 Feb 21-27 Controlling Information Systems and IT IA #3 – Minimum 2

Processes page paper with at least
2 supporting research
references on recent
Business Process Controls (Application changes in accounting
Controls) information systems
and importance of
internal control due
2/28/05.

Chapter 8 – Controlling
Information Systems:
IT Processes

Chapter 9 – Controlling

11
 Information Systems:
Business Process
Controls

8 Feb 28 – Sales / Collection Process IA # 4 On Control

Mar 6 Matrices due 3/7/05
Sales Process - Order Entry / Sales Process
Chapter 10 – The Order
Collection Process – Billing / Accounts Entry / Sales (OE/S)
Receivable / Cash Receipts Process

Chapter 11 – The
Billing / Accounts
Receivable / Cash
Receipts (B / AR / CR)
Process

Self-Quiz on Sales /
Collection Process
(CPA-type questions)

9 Mar 7-13 Spring Break Enjoy!

10 Mar 14-20 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

11 Mar 21-27 Acquisition / Payment Process (cont.) Chapter 14 – The

Human Resources (HR)
Part C: Human Resources Business Processes Management and
and Payroll, Fixed Assets, Financing Payroll Processes

Self–Quiz on
Acquisition / Payment
Process (CPA-type
questions)

Team Submission #1
due 3/28/05
12 Mar 28 – Exam #2 Due 4/4/05
Apr 3
13 Apr 4-10 The Conversion (or Production) Cycle Chapter 15 – Integrated
Production Processes

12
 (IPP)

Self-Test on Production
and Inventory (CPA-
type questions)

IA # 5 – Minimum 2
page paper with at least
2 supporting research
references other than
the book of what the
future holds for
accounting information
systems or any topic(s)
from class you found
interesting due 4/11/05

14 Apr 11-17 E-Business Chapter 3 – Electronic

Business (E-Business)
General Ledger, Financial Reporting, and Systems
Management Reporting Systems
Chapter 16 – General
A question for you: What’s next in accounting Ledger and Business
information systems? Reporting (GL / BR)
Process

15 Apr 18-24 Final Team Projects Due FINAL TEAM

16 Apr 25 – PROJECTS AND
May 2 Cumulative Proctored Final Exam TEAMING
EVALUATION
(4/21/05 – 4/28/05)You must take the FORMS DUE 4/21/05.
Closed Notes and Closed Book Final
between 4/21/05 and 4/28/05 at an approved Make arrangements
testing center or the proctored on-campus well in advance for
exams tentatively scheduled on 4/28 at alternative sites and to
5:15pm and 8:15pm. Details to follow on have test submitted to
webCT. me by due date or you
will receive a grade of
ALL FINAL EXAMS MUST BE 0.
RECEIVED BY GMBA OFFICE (at least
by fax) by 4/29/05. All original exams must
also be mailed by your testing center to the
GMBA office.

13
 APPENDIX A

AIM 6343 – Team Project Case Study Outline

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 or e-Business
concepts.

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.

1. PLANNING STAGE - Give a brief history of the company (you are

completing this case on) include the following:
a. History
b. Current key business processes and accounting transactions
c. All information systems used and how they support the business
processes
d. List and prioritize information systems needs.
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 )
f. Explain the pervasive internal control from an IT perspective. How is
the IT organization structure d, etc. at the company level. Give
sufficient detail for your analysis (Consult Chapter 8)
g. Give your overall company assessment of internal control at a high
level.
2. Research enterprise resource planning systems.
a. Explain how business and particularly accounting information
systems for companies have evolved over the last 20 – 30 or so years.
(Consult chapter 2 of the text book)
b. Explain the benefits and negatives of ERP and enterprise systems. If
you want to, expand your team’s research on SAP in particular.
c. Find a segue (pronounced “seg-way”) into the next section through
possibly evaluating where your company is as far as using technology
as a strategic enabler in accounting information systems and systems
in general or some other creative method.
3. ANALYSIS STAGE - Select one key business process that has a priority
information systems need in the company and complete the following:
a. Reiterate briefly why this business process has a priority.

14
 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.
c. Complete a Business Model (REA model) of the process (Consult
Chapter 6 in the textbook)
d. Flowchart the process and use other methods from this chapter to
document the specific business process (Consult Chapter 4 of the
textbook).
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.
f. Explain any systems or control weaknesses currently in the business
process under evaluation.
g. Assess what 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 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)
4. 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.
5. Explain in more detail the level of e -Business currently used by the company
and suggestions for improving and/or streamlining the capture, distribution,
and use of accounting and business process information (Consult Chapter 3
of Textbook)

15
 6. Present your recommendations to management.
7. IMPLEMENTATION AND OPERATION STAGE - Assume that
management agrees to implement your recommendation(s) for this
particular business process.
a. IMPLEMENTATION - Give an implementation schedule (what
should occur and the timing).
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)
8. 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.
9. 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.
10. Bibliography is required and footnoting is strongly recommended. Cite all
works properly. www.Turnitin.com is used for all submitted materials for
plagiarism purposes. Consult the plagiarism document on the webCT site.
11. You must have at least 6 outside sources (other than the textbook) for the
paper.

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

Late submission points will be deducted as follows:

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

16
 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 each person as follows:
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.

Team Member’s Name Score of Team 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.

17
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?

18