...Jan 5 Accounting Information Systems and Firm Value Accountants as Business Analyst Jan 12 Data Modeling Relational Database and Enterprise Systems Jan 19 Sales and Collections Business Process In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) Jan 26 Purchase and Payments Business Process Conversion Business Process Feb 2 Integrated Project In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) MID-TERM EXAM – Ch. 1 to 7 – IN CLASS EXAM Reading Quiz Due (Saturday Assignment Due at 9pm) Ch.1 Quiz#1 (ch.1-2) Ch.2 Ch.3 Quiz#2 (ch.3-4) Ch.4 Ch.5 Quiz#3 (ch.5) Ch.6 Ch.7 Ch. 8 Quiz#4 (ch.6-7) Reporting Processes and XBRL Review Exam Group Presentations Feb 16 NO CLASS: Reading Week Feb 23 Accounting Information Systems and Internal Controls Group Presentations Mar 2 Information Security and Computer Fraud Review DB-Phase 2 Group Presentations Ch.9 Quiz#5 (ch.8-9) Ch.10 Quiz#6 (ch.10) Ch.11 Quiz#7 (ch.11) 10 Mar 9 Ch.12 Quiz#8 (ch.12) 11 Mar 16 Ch.13 Quiz#9 (ch.13-14) Ch. 14 Ch. 15 Quiz#10 (ch.15) 5 6 7 8 9 Feb 9 12 Mar 23 13 Mar 30 Monitoring and Auditing AIS Group Presentations The Balanced Score Card and Business Value of Information Technology Evaluating AIS Investments The Systems Development Life Cycle and Project Management Group Presentations Current AIS Issues & Review FINAL Current AIS Issues & Review FINAL ...
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...Life Cycle – Systems Analysis. Chapter 20 deals with the remaining four phases: - conceptual systems design - physical systems design - systems implementation and conversion - operation and maintenance CONCEPTUAL SYSTEMS DESIGN In the conceptual systems design phase, the developer creates a general framework for implementing user requirements and solving problems identified in the analysis phase. As shown in Figure 20-1 on page 747 HC (page 637 SC), there are three main steps in conceptual design: 1. evaluating design alternatives, 2. preparing design specifications, and 3. preparing the conceptual systems design report. [pic] Evaluate Design Alternatives There are many ways to design an AIS, so accountants and others involved in systems design must continually make design decisions. [pic] The design team should identify a variety of design alternatives and evaluate each with respect to the following standards: 1) how well it meets organizational and system objectives, 2) how well it meets user needs, 3) whether it is economically feasible, and 4) what its advantages and disadvantages are. The steering committee evaluates the alternatives. Table 20-1 on page 748 HC (page 638 SC) presents examples of conceptual and physical design considerations and their corresponding design alternatives. Answers to these questions significantly designs the system in selecting from the alternatives. Prepare Design Specifications ...
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...1577-8517 The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs1 Elena Urquía Grande. Complutense University of Madrid. Spain. eurquiag@ccee.ucm.es Raquel Pérez Estébanez. Complutense University of Madrid. Spain. raquel.perez@ccee.ucm.es Clara Muñoz Colomina. Complutense University of Madrid. Spain. cimunnoz@ccee.ucm.es Abstract. This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms’ improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-sized firms to ascertain the extent to which development and implementation of accounting information systems had taken place, and subsequently an analysis was made as to how much this introduction may impact on improvement in outcome indicators and productivity. As interesting results we have found that there is a positive relationship among the SMEs that use AIS for fiscal and bank management and better performance measures. This research provides value added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and performance and productivity indicators in SMEs in Spain. Keywords: Accounting Information Systems (AIS), Small and Medium-Sized Enterprises (SMEs), performance...
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...Part 1: Identification of an AIS research topic. (5%) Description: Your report should be organized in the following fashion: Page 1: Select an AIS-related topic that you plan to research and present for the term project, write a brief report to explain why your research is relevant to AIS. Page 2: Prepare an outline of your research. Please refer to guidelines provided in the Term Project folder in Blackboard for examples of a good outline. Part 2: Submission of your partially-completed research paper. (5%) Description: By now you should have conducted preliminary research on your selected subject, and have partially completed your paper. Part 2 of the project simply requires you to submit whatever you have completed till now in order to ensure your timely completion of the paper near the end of the semester. Your paper should be at least six pages in length, with solid content and good format. Note: The first two parts of the research project are pretty much just some evidence to prove your timely progress on your term project. There will only be limited feedback from the instructor. Part 3: Submission of your completed term project report. (10%) Description: Completed report in good format and content. The report should be at least 12 pages in length, but no more than 16 pages (including all charts and tables.) Please refer to guidelines provided in the Term Project folder in Blackboard for examples of good format and content for research papers. Grading...
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...existence, and thus the hallmark of the auditing profession. It is recognized as the primary attribute to be maintained by auditors in all circumstances. This study attempts to explore the determinants of auditor independence as perceived by Malaysian accountants using a self-administered mail survey. It was evidenced from the survey that size of audit fees is the most important factor, followed by competition, size of audit firm, tenure, provision of management advisory service and finally audit committee. More specifically, the study indicates that (1) larger size of audit fees, (2) audit firms operating in a higher level of competitive environments, (3) smaller audit firms, (4) audit firms serving a given client over a longer duration, (5) audit firms providing MAS, and, (6) the non-existence of an audit committee, are perceived as having a higher risk of losing independence. This study provides a basis for the profession to establish policies relating to auditor independence. Also, it may assist policy makers and other relevant international accounting agencies in their attempt towards the international harmonization of auditing standards. The major contribution of this paper is that it supplies recent evidence on factors influencing auditor...
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...ACCT 212 (FINANCIAL ACCOUNTING) COMPLETE COURSE A+ Graded Tutorial Available At: http://hwsoloutions.com/?product=financial-accounting-complete-course Visit Our website: http://hwsoloutions.com/ Product Description ACCT 212 (FINANCIAL ACCOUNTING) COMPLETE COURSE, ACCT 212 COURSE PROJECT 1 PART A WEEK 3 ACCT 212 COURSE PROJECT 1 PART B WEEK 5 Scenario: You’ve just secured a new client in your accounting practice, the Rawls Repair Corporation, (RRC) a brand new small business specializing in bicycle repair… ACCT 212 Course Project 2 Week 7 P13-50A Top manager of O’Hare Products, Inc., have asked for your help in comparing the company’s profit performance and financial position with the average… ACCT 212 Midterm Exam (TCO 1) The Accounting Equation is used to develop the organization’s financial reports. (1) Describe what owners’ equity values would be if Assets are $100,000 and Liabilities are $27,000 by showing the Accounting Equation (10 points) and (2) provide an explanation of what accounts could be found in owners’ equity. (10 points) (Points : 20) (TCO 1) The Accounting Equation is used to develop the organizations financial reports. (1) Describe what assets value would be if Liabilities are $12,000 and Owners’ Equity is $50,000 by showing the Accounting Equation (10 points) and (2) provide an example of two asset accounts that could contain the value. (10 points) (Points : 20) (TCO 1) The financial statements present a company to the public in financial...
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...the payroll process will be more efficient and effective. This paper will explain how the payroll processing cycle for ‘Mom and Pop’s Grocery Store’ integrates onto an enterprise-wide accounting information system. An enterprise-wide accounting information system “focuses on the business process of the organization as a whole” (Bagranoff, Simkin, & Stand, 2008, p. 7). Business process reengineering (BPR) is a total re-design of processes used by an organization that are no longer effective or efficient (Braganoff et al, 2008, p. 163). The ‘Mom and Pop’s Grocery Store’ will use BPR to update the old payroll process to the new enterprise-wide AIS system. The Accounting Information System (ASI) is a system that is put in place for a company to maintain its accounting system. The input devices commonly associated with AIS systems include: “standard personal computers or workstations running applications; scanning devices for standardized data entry; electronic communication devices for electronic data interchange (EDI) and e-commerce” (Business Glossary, p. 1, 2005, 2000, 1995, 1987). In addition, many financial systems come with Internet settings to allow computers to connect to the “World Wide Web.” Simple preparation is accomplished through computer systems from smallest to largest individual computers to smallest and largest company computers. However, conceptually, the underlying processing model is still the "double-entry" accounting system. The output...
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...Asian Journal of Finance & Accounting ISSN 1946-052X 2012, Vol. 4, No. 1 The Impact of Accounting Information System in Planning, Controlling and Decision-Making Processes in Jodhpur Hotels Dr. Omar A.A. Jawabreh Tourism and Hotels Sciences Department, Al Balqa Applied University, Jordan, Aqaba E-mail: www.ojawabreh2000@yahoo.com Ali Mahmoud Abdallah Alrabei Research scholar, Dept of Accounting, J.N.V.U E-mail: alialrabei@yahoo.com Received: February 23, 2012 doi:10.5296/ajfa.v4i1.1435 Accepted: March 25, 2012 Published: June 1, 2012 URL: http://dx.doi.org/10.5296/ajfa.v4i1.1435 Abstract The study aims to identify the reality of accounting information systems in four and five-star hotels in terms of planning, controlling and decision making. The descriptive analytical method has been used through data collection by means of a questionnaire distributed to various hotel accountants. After the statistical analysis of the questionnaire, appeared several key findings most important of which are that hotels in Jodhpur didn't use the methods of accounting information system in planning, control and decision making processes. The study finding respectively that all grouped items have a mean of (1.77, and 0.00), (1.85 and 0.00), (1.98 and 0.00) level of significance (p-value), which means that these hypothesizes is rejected. Because there is no relationship between accounting information system and planning, controlling, and decision-making in four and five star Jodhpur...
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...you don't understand its language - Accounting. What rules impact a business' Accounting Information System? What types of compliance is required? Discussion 2 In this graded discussion, we will be examining the operation of the Accounting Information System (AIS) with the use of problems and exercises from your textbook. The goal is to cover all of the requirements to ensure an opportunity for your successful completion of Course Project. Let's start with Exercise 1-17A. Read about CoffeeShop Doughnuts and select one of the four requirements to answer. week 2 Discussion 1Last week, we discussed "The Language of Business" and why the accounting information system is important in business. This week, we are going to look at the mechanics of how it all works. It might be a bit easier if we started with an example which would be the Genie Car Wash, Inc. in Chapter 2 of your textbook. Pick a transaction from Genie and let us know how it impacts the accounting equation. Make sure to identify the two accounts impacted. Why is it important to record your selected transaction? Discussion 2 In this graded discussion, we will be examining the operation of the Accounting Information System (AIS)...
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...I DEVELOPMENT OF AN ACCOUNTING INFORMATION SYSTEM FOR INTERNATIONAL MARKET ENTRIES Taking the accounting information system of Milkiland Intermarket as a base of research PROJECT THESIS Faculty of Business Field of Study: International Business Cooperative State University Baden-Wuerttemberg Mannheim Handed in by: Vladyslava Zhurenkova Address: Plumstruk 3, 23617 Obernwohlde Course: WIB-bi 13BI Student ID-Number: 8658655 Academic Tutor: Prof. Dr. Thomas Schuster Supervising Tutor at Milkiland Volodymyr Gontar Intermarket: Corresponding Company: Milkiland Intermarket Kyiv, Ukraine, 10th September 2014 II CONFIDENTIALITY STATEMENT The Project thesis on hand “Development of an accounting information system for international market entries Taking the Accounting information system of the Milkiland Intermarket as a base of research” Contains internal resp. confidential data of Milkiland Intermarket. It is strictly forbidden, To distribute the content of this paper (including data, figures, tables, charts etc.) as a whole or in extracts, To make copies or transcripts of this paper or of parts of it, To display this paper or make it available in digital, electronic virtual form. Exceptional cases may be considered through permission granted in written form by the author and the Milkiland Intermarket. Kyiv, Ukraine, 10th September 2014 ___________________ Signature III ABSTRACT This paper is focused on...
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...ACCOUNTING INFORMATION SYSTEMS: COURSE OBJECTIVES, DESCRIPTION, TOPICS, AND ASSIGNMENTS ACCT-5600 DR. NICOLAOU Fall 2010 COURSE STRUCTURE In the modern world, the majority of accounting entries occur electronically. Accountants and auditors store information in databases, managed by enterprise systems that have a set of controls to ensure that transactions and record keeping happen as expected. E-business Web sites handle transactions automatically, with the accounting data going directly into the necessary databases. The concept of a paper trail has become a bit of a misnomer; today, because of accounting information systems, there is often no paper involved at all; however, it is important to establish the flow the data in different areas of the organization, or audit trail, so as to properly exercise internal controls. AISs help in this purpose. At the outset of this course, you will learn the basics of accounting information systems and business processes. Next, you will learn about database management systems, and the design of various database models. Finally, you will learn about how to use internal controls effectively for risk management, as well as the requirements for business reporting. After completing this course, you should not only have a clear idea of how accounting information systems work, but you should also be prepared to design and configure them to meet the record-keeping and risk management requirements of the organization. In addition...
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...understanding how ITGCs interact and affect an auditor’s risk assessment is often challenging for students. This case helps students assess overall ITGC risk within an organization’s information systems. Students identify specific strengths and weaknesses within five ITGC areas, provide a risk assessment for each area, and then evaluate an organization’s overall level of ITGC risk within the context of an integrated audit. Keywords: internal controls; general control; ITGC; risk assessment. INTRODUCTION he Sarbanes-Oxley Act (SOX 2002) and the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (PCAOB 2007) require that the organization’s chief executive officer (CEO) and chief financial officer (CFO) include an assessment of the operating effectiveness of their internal control structure over financial reporting when issuing the annual report. External auditors must review management’s internal control assessment as part of an annual integrated audit of an organization’s internal controls over financial reporting. In short, accountants—external auditors, internal auditors, and management accountants at all levels—are actively involved in helping their respective organizations comply with SOX-related internal control requirements. Because of the pervasiveness of IT in organizations, the information systems themselves contain many internal...
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...CPA Mock Evaluation CFE, Day 1-individual certification related to Capstone 1 Case Page 1 Cap 1 Background Information Mission is the same: Arndt Industries Ltd. (AI) is committed to manufacturing innovative, quality products Under the current company structure, each company acts as its own investment centre (lots of independence to operate). All divisions (except Engineered Products) and corporate continue to be managed by family members. Some shareholders wanted to sell shares within the family. As well there was an openness to the idea of private equity or IPO. (Catherine’s comment in the Board Meeting) A formal succession plan was deemed important. The corporate office must approve all external financing (i.e. borrowing outside the operating lines of credit). Additionally, under current policy, capital investments over $1.5 million must be purchased with long-term debt rather than by using the operating line of credit and must be approved by the corporate office. The bank is willing to provide up to $50 million at an annual rate of 7.5%, to be repaid monthly over a period of 15–25 years, as long as the following conditions are met: 1. A minimum return on assets of 10% (calculated using after-tax income and total assets); 2. A maximum ratio of debt to tangible net worth of 2:1; and 3. A minimum current ratio of 1.5:1. Any long-term loans for expansion must be renegotiated every five years. Due to a long standing relationship with the bank and a history...
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...Drug-Induced Osteoporosis: A Review of Medications That Affect Bone Mineral Density Drug-induced osteoporosis is common and may result in significant morbidity and mortality for patients. The World Health Organization (WHO) has defined osteoporosis as bone density less than 2.5 standard deviations (SD) of the mean gender-matched, young healthy population (T-score at or below -2.5). Osteopenia is defined as loss of bone with T-score between -1 and -2.5.1 Many drugs have the potential to decrease bone mineral density (BMD). TABLE 1 lists the agents discussed in this lesson. Most of the disease states that are treated with these drugs also predispose the patient to low BMD, so the medication may be adversely affecting an already compromised bone structure.2 The most significant consequence of low BMD is a fracture.3 [pic] Bones provide support for movement, protect vital organs, and are the largest repository for calcium and other minerals.3 Ninety percent of the body's calcium is in the skeleton.4 Bone is constantly being remodeled, with old bone being resorbed and new bone forming.4,5 The rate of annual calcium turnover is 100% in infants and 18% in adults. The cycle of bone resorption and consequent formation is approximately 100 days.4 Process of Bone Remodeling Bone remodeling is a complex, highly orchestrated process involving the balance of many factors. The cycle of bone remodeling occurs in stages, beginning with the formation of osteoclasts, bone resorption (by osteoclasts)...
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...information and expertise very generously about Business Research Method. We are thankful to those people who helped us for getting information by filling the questionnaire which we had given to them. At last we express our deepest gratitude to all those who contributed directly or indirectly to bring this report to this final format, because we would never have been able to achieve this by ourselves. Table of Contents ACKNOWLEDGEMENT 1 List of Tables 4 List of Appendix 5 List of Abbreviation 6 Abstract 7 1. INTRODUCTION 8 1.1 RATIONAL OF STUDY 8 1.2 PROBLEM STATEMENT 9 1.3 AIM OF THE STUDY 9 1.4 RESEARCH OBJECTIVE 10 1.5 RESEARCH QUESTION 10 1.6 DELIMITATION OF THE STUDY 10 2. LITERATURE REVIEW 11 2.1 EXPECTED QUALITY OF SERVICES 13 2.2 PRICE FAIRNESS 13 2.3 ANGER INCIDENT 14 2.4 EFFECTIVE ADVERTISMENT 14 2.5 CUSTOMER SATISFACTION 15 2.6 CUSTOMER LOYALTY 15 2.7 CUSTOMER DEFECTION 16 3. CONCEPTUAL FRAMEWORK (HYPOTHESIS) 17 4. HYPOTHESIS 17 5 METHODOLOGY 18 5.1 POPULATION/SAMPLE FRAME 18 5.2 UNIT OF ANALYSIS: 18 5.3 STUDY SETTING: 18 5.4 STUDY TYPE: 19 5.5 TIME HORIZON 19 5.6 RESEARCHER’S STRENGTH 19 5.7 SAMPLE SIZE: 20 5.8 SAMPLING TECHNIQUE: 20 5.9 DATA COLLECTION METHOD: 20 5.10 INSTRUMENT DEVELOPMENT: 20 5.11 DATA ANALYSIS TOOL: 21 5.12 DATA ANALYSIS SOFTWARE: 21 5.13 GANTT CHART 22 6. SPSS WORKING DATA 23 Reliability (Table No 1) 23...
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