Expected Student Background: Students enrolled in Accounting 110 should be accounting majors who have recently completed the Accounting Principles course sequence Accounting 51/52 (within one calendar year) with a B or better in each course. Students in Accounting 110 should also be concurrently enrolled in or have completed Accounting 111 Intermediate Financial Accounting I. Students enrolled in Accounting 110 not meeting this criterion should immediately set up a meeting to discuss their situation with the Instructor. If you do not meet this criterion and fail to gain approval from the instructor you may be dropped from the course or receive a failing grade at the end of the semester.

Statement of Course Objectives for Introduction to Accounting Information Systems: Students of accounting must understand the role of the accountant in managing the accounting information system to provide timely relevant reports for financial statement users. Accounting as the language of business puts a special burden on accountants to record, report and communicate useful information to decision makers. A strong understanding of manual accounting procedures must precede the use of computerized techniques to ensure that the computer processes produce reliable accounting records.

 Computerized accounting systems permit 'instant' changes to the accounting records of a business entity. In light of this, the accountant must understand the impact of the use of computers on the accounting procedures and controls that are designed to minimize errors and prevent fraud. Computer software can automate much of the mundane bookkeeping processes of manual accounting systems (e.g. posting, trial balance preparation) but computers cannot replace the judgment and insight of knowledgeable accountants. Computer software permits the accountant to focus more on understanding the impact of accounting entries and methods on financial reports. By employing accounting software more of the accountant's efforts can be focused on assisting management in understanding the impact of financing, investing and operating decisions on financial statements and other measures of performance. In addition, management can be advised of the impact or potential impacts of accounting policy choices and proposed accounting standards.

In this course, we will use a popular general ledger accounting package, Peachtree Accounting for Windows V5.0 , to illustrate the automation of the accounting cycle. The PAW software has traditional accounting formats and has similar functions to more sophisticated and expensive accounting software. Learning PAW should be generalizable to other accounting software and should allow us the opportunity to generalize the advantages of automating the accounting cycle in general.

Course Overview: In order to accomplish the objectives for the course you will complete a number of manual and computerized applications of the accounting cycle. Homework will be assigned, collected, graded, and returned for class discussion. Two exams and completing several tutorials and projects including a final comprehensive project are also required. As outlined in the tentative daily schedule which follows;

First, we will review the manual application of accounting information systems and the accounting cycle,

Second, we will reinforce our accounting knowledge by completing an accounting practice set,

Third, we will delve into the details of a computerized accounting information system with Peachtree Accounting for Windows software by completing tutorials and short projects, and,

Finally, we will complete a comprehensive project involving "set up " the books and accounts for a hypothetical company using Peachtree Accounting for Windows.

CLASS POLICIES AND PROCEDURES

Student Responsibilities

1. Daily Assignments: All homework must be submitted to the instructor in class and in person to receive credit. Each student is expected to have read the assigned material and completed the written or computer work assigned for each class date PRIOR to class discussion. We will focus class discussions on the assigned reading and related computer and written work. Therefore, it is obvious that unprepared students invariably experience more difficulty than is necessary and will also be more likely to perform poorly in the class. You must work the assigned exercises, problems, cases and projects in written or computerized form as instructed.

2. Class Participation You are expected to be an active participant in discussions of the assigned readings, and related computer and written work. In addition you are expected to be attentive and treat your fellow students with respect. The effort required to be successful in learning this material is in concert with difficulty of the task. Our time together in our class sessions constitutes only a small fraction of the amount of time you should expect to dedicate to this course. Thus, this course will constantly require you to analyze and interpret in order to expand beyond the static simplicity of solitary exercises into the relevant context of business and its reality. It is expected, therefore, that assigned readings, written and computer homework will be completed before being covered in class so that everyone is prepared and able to participate in the discussions.

3. Class Organization Bring your class handouts and the appropriate text materials with you to class each meeting, as we will refer to them frequently during class. We may use videos and current news articles to relate our course material to real world situations. Pay close attention to the Tentative Daily Schedule as it lists the due dates for all significant graded work. We will also be meeting in the B&E Computer Lab on the first floor of the B&E building for a significant number of classes. It is very important that you arrive on time in the computer lab with the appropriate materials in order to practice the material demonstrated in class

4. Attendance: Attendance is YOUR responsibility, and you are responsible for all material covered in class. (A seating chart will be made to enable the instructor to more easily learn the names of all students.) Any announcements or changes in the syllabus, etc. will be made IN CLASS. If absent, IT IS YOUR RESPONSIBILITY to get notes, etc., from a fellow classmate or the instructor.

5. Academic Integrity and Professional Behavior: The College of Business and Economics and Division of Accounting have high expectations for student academic performance and professional behavior. The faculty and staff agree that honesty, integrity, and respect for others are fundamental expectations in our program. Students are expected to behave ethically with respect to their course related responsibilities and conform to the WVU Code of Student Rights and Responsibilities. Cases of academic misconduct will not be tolerated, including all forms of cheating (including but not limited to; submitting another person's work as your own, plagiarism, copying other student's work during exams or quizzes) and will be handled according to the WVU Student Code. Students are reminded that there are serious penalties that may be imposed if it is determined that cheating has occurred, including course failure and expulsion from the university.

Office Hours and Outside Help: You are encouraged to come to the regularly scheduled office hours, T/R 1:00pm-2:30pm  AND BY APPOINTMENT with any questions or concerns that you may have concerning the course or questions concerning the application of course content to other courses. You are reminded that the instructor is also available by appointment. In addition, it is possible that both graduate and undergraduate accounting majors will be available for informal tutoring through their respective student organizations; Beta Alpha Psi, the Accounting Club, and the MPA Club. Any available tutoring will be announced during the semester, as information becomes available.

Special Note: Any or all of the material in the syllabus is subject to change by the instructor. All changes will be announced by the instructor in class and electronically and all students are responsible for these changes.

Summary of Graded Work

1. Homework

As previously stated and reemphasized here, the assigned reading material, and written or computerized solutions to exercises, problems and cases must be completed BEFORE coming to class on the dates shown on the Tentative Daily Schedule. The assignments are considered to be the minimum necessary to develop an understanding of the material. Although it is understood that you may not always have the correct solution to every exercise or problem, it is important that you make a real effort to complete each assignment. Homework collections will include handwritten, computer output and computer files and will be graded for effort, completeness and accuracy. Approximately one fourth of your course grade depends on your performance on weekly or daily homework. Poor attendance and/or poor performance on the homework will dramatically lower your course grade. All homework submitted for grading should properly identify the work being submitted, student identification (name, ID#, course section) and be prepared with sufficient care and clarity so that the instructor can evaluate the work.Missed or late homework may not be made up.

2.Exams and Quiz

One 60-point quiz, One 120-point midterm exam and one 120 point final exam will be administered during the semester. Tentative dates and times are outlined in the daily schedule. Changes in the schedule may occur and be announced in class. Missed quizzes or exams may not be made up.
 

3. Manual and Computer Projects including: a)The Accounting System, b) ABright Landscapes@ Practice Case, c) AWP short projects and d) Peachtree Accounting Cycle Final Project

Several significant projects are to be completed during the semester. The Accounting System includes text material, tutorials and self-study tests. FACT is a suplement computerized tutorial on basics of financial accounting systems. You also are expected to work through the accounting tutorials in The Accounting System. All work on FACT and  AS will be completed by September 9. The BL Practice case involves following the accounting policies and procedures of an existing company to analyze and record transactions and adjustments in journals, post to ledgers, prepare trial balances, worksheets and financial statements. The BL practice case will be completed by February 24 and be worth in total 120 points. Midterm exam worth in total 120 points will be based on the material to date. Several short APW homework projects will be completed worth 70 points total. Your final project, worth 120 points, requires that you complete the accounting cycle for the BL company using the PAW software. Each of these projects involves a good deal of time outside of class to complete. You should plan to spend about ten to 15 hours on the AS tutorials, ten to 15 on  the BL Project and, finally, 15 to 20 hours to complete the final project. The final project will be graded for effort, completeness and accuracy. Missed or late projects will not be accepted after the stated due date.

Grading
 

Attendance and Participation	40
The Accounting System Quiz	60
BL Practice set	120
Mid-term exam	120
APW homework and short projects	70
PAW Accounting Cycle Final Project	120
Final Exam	120
Total	650

Projected Grading Scale:

595 - 650 A excellent
525 - 594 B good
455 - 524 C fair
390 - 454 D poor
0 - 389 F failing
 
 

Course Materials

Required Texts and Materials:

    The Accounting System(AS), by Ruland, Southwestern ,1998

    Bright Landscapes(BL), by Bushong and Wells with diskettes Southwestern, 1998

    ACCOUNTING WORKBOOK FOR PEACHTREE 5.0, by Warren Allen, from Southwestern, with CD ROM 1999

 Recommended Financial Accounting Tutor - FACT 98(FACT) by Gode software available in B&E labs. Limited number of CD roms may be available at WVU bookstore or Book Exchange at additional cost. Trial version of FACT software available at:
http://dgode.stern.nyu.edu/

    Additional Materials: Each student will need at least two 3 1/2 inch high density diskettes. You will need to backup your work on a regular basis. The APW textbook  includes the PAW software and data files on a CD ROM so it is not necessary to purchase it on your own separately for use at home. The PAW software can also be accessed on the WVU campus in the B&E Computer Lab . The FACT program is available in the B&E lab at no cost to the student. A lmited number of CD roms with FACT program should be available for purchase from the bookstore. The AS tutorials must be used to prepare for the quiz and mid-term exam. The diskettes that come with the BL text include the necessary software and may be installed on your home Windows compatible PC.

When necessary handouts will be distributed in class to facilitate classroom discussion or to modify and/or enhance lecture or textbook materials. Articles from professional publications may be distributed in class or put on reserve at the library to provide for additional discussion material or to illustrate real life applications of what we are working on in class.

B & E Lab Use Instructions: We will be meeting many of our class sessions in the B&E computer lab 2 on the first floor of the B&E building. You must follow all B&E lab use rules. The software needed to access the FACT tutorials and AWP are installed in the B&E Lab. The diskette that comes with the BL text includes the necessary software and may be installed on your home Windows compatible PC. The APW CD ROM can also be used on your home PC. See the text and packaging for hardware and installation requirements.

Backing up and restoring data files: It is critical for the BL and APW assignments that you understand how to back up and restore your work. You may wish to make more frequent backups than described in your BL or APW text. Wherever you are told to backup the data you may also make a separate copy of your data files to another disk. You may wish to utilize more than one extra disk.  You may wish to 'backup' more frequently if you have partially completed a tutorial or problem and wish to have an extra copy of your work to date to be able to complete the work. As you work through the tutorials and problems your data files are temporarily saved on the designated drive of the machine you were working on. These data files must then be backed up to a diskette. The new files do not automatically replace the previous information on your diskette so you may wish to delete off the old files or reformat your diskette to make room for newer back-ups.

Electronic Communication Class Policies: A course web page will be use for electronic distribution of class materials and announcements. Some materials will only be made available in hard copy form due to the nature of the materials. Students are also expected to provide a valid email address for class communication purposes. Assignments can be completed by submitting he necessary files as email attachments.
 

West Virginia University's administration, faculty and staff are committed to social justice. I concur with commitment and expect to foster a nurturing learning environment based upon open communication, mutual respect and non-discrimination. Any suggestions as to how to further such a positive and open environment in this class will be appreciated and given serious consideration. If you are a person with a disability and anticipate needing any type of accommodation in order to participate in class, please advise me and make appropriate arrangements with Disability Services (293-6700).

Meeting	Day	Date	Assignment	Notes
1	T	1/11	Introduction  AS Chapter 1 Past Performance and Current Status download powerpoint slides supplement Fact Chapters 1 and 2	FACT chapters 1 and 2
2	R	1/13	NO CLASS
3	T	1/18	Introduction to Accounting and the Accounting Model.  AS Chapter 2 Transactions.  Supplement Chapters 3 and 4 of FACT.	Intro accounting worksheet
4	R	1/20	AS Chapter 3 Preparing for Next Year, Completing the Accounting Cycle. Supplement with on-line accounting tutorials and web based self-tests download powerpoint slides
5	T	1/25	AS Chapter 4 Income versus Cash. Continue practice with accounting tutorials and web based self-tests. Review FACTdownload powerpoint slides
6	R	1/27	AS Chapter 5 Costs and Expenses.  download powerpoint slides	Download excel worksheet
7	T	2/1	AS Chapter 6 practice excercises
8	R	2/3	Quiz Manual Accounting Cycle (60 points)
9	T	2/8	Overview of Bright Landscapes. Review accounting cycle, transactions and record keeping issues. Begin recording transactions manually
10	R	2/10	Meet in lab #2. Begin using General Ledger Software to complete Bright Landscapes due 10/5. Sample transactions and illustration of process
11	T	2/15	Meet in lab#2. Continue work on Bright Landscapes. Discuss transaction analysis and journals
12	R	2/17	Meet in lab#2.Continue work on Bright Landscapes. Discuss Ledgers and trial balances. Review worksheet., Turn in copy for grading and feedback
13	T	2/22	Meet in lab#2. Continue work on Bright Landscapes. Review financial statements and other reports
14	R	2/24	No Class - Mid Semester 2/25
15	T	2/29	No Class
16	R	3/2	Meet in regular classroom. Discuss results for work on Bright Landscapes  Review for exam
17	T	3/7	Meet in regular classroom. Discuss results for work on Bright Landscapes  Review for exam
18	R	3/9	Meet in regular classroom. Discuss results for work on Bright Landscapes  Review for exam Complete work on Bright Landscapes submit booklet for grading.
19	T	3/14	Midterm exam AS and BL.  transaction analysis, debit credit rules, adjustments, corrections, financial statements, trial balances, accounting cycle
20	R	3/16	Read APW Section 1It is strongly recommended that you complete the demo problems on your own as we proceed through the peachtree workbook
FYI	Friday	3/17	Last day to drop a class
21	T	3/21	Continue work on APW Section 1  Begin work on Comprehensive problem 1(pp60-64)
22	R	3/23	Continue work for  Comprehensive problem 1
FYI	Full week	3/25 -4/2	Spring Break
23	T	4/4	Turn in completed work for Comprehensive problem 1It is strongly recommended that you complete the demo problems on your own as we proceed through the peachtree workbook
24	R	4/6	Discuss progress to date
25	T	4/11	Begin work on Accounting Cycle final group project. Redo Bright Landscapes with Peachtree software. Use AWP Section 3 as guide for set up. Diskette, project narrative and systems operating instructions due 12/10. Schedule one on one meetings
26	R	4/13
27	T	4/18
28	R	4/20
FYI	Friday	4/21	Friday only -Easter Recess
29	T	4/25	Continue work on Accounting Cycle final project. Schedule one on one meetings Continue work on Mastery Problems as needed
30	R	4/27	Q&A in class. Continue work on Accounting Cycle final project. Schedule one on one meetings.
	R	12/2	Q&A in class. Continue work on Accounting Cycle final project. Begin review for Final exam Schedule one on one meetings Last day to turn in completed work for Chapter 11, 12, 14, 15 Mastery Problems
29	T	12/7	Continue review for Final exam Final Project Due: Friday 12/10 no later than 3:00pm Submit diskette(s), project narrative and systems operating instructions (120 points).
30	R	12/9	Continue review for Final exam Final Project Due: Friday 12/10 no later than 3:00pm Submit diskette(s), project narrative and systems operating instructions (120 points).
	F	12/10	Final Projects due before 3:00pm
			Final exam Tuesday December 14, 8-10am