I. General Information

1. Course Title:
Accounting Information Systems

2. Course Prefix & Number:
ACCT 2140

3. Course Credits and Contact Hours:

Credits: 3

Lecture Hours: 3

Lab Hours: 0

4. Course Description:

Students will learn how to use spreadsheet and database management software to design and build accounting systems that deliver timely, accurate information. The spreadsheet component will cover worksheet creation, layout, calculation and reporting capabilities as a stand alone or in connection with the object linking features of current accounting software. The database component will concentrate on the creation of relational database systems and the manipulation of data to complement current accounting software. Emphasis is placed on using software systems for business decision making.

5. Placement Tests Required:

6. Prerequisite Courses:

There are no prerequisites for this course.

9. Co-requisite Courses:

There are no corequisites for this course.

II. Transfer and Articulation

1. Course Equivalency - similar course from other regional institutions:

Name of Institution	Course Number and Title	Credits
St. Cloud State University	ACCT 383 – Accounting Information Systems	3
Bemidji State University	ACCT 3110 – Accounting Systems	3
North Dakota State Univeristy	ACCT 420 – Accounting Information Systems	3

III. Course Purpose

1. Program-Applicable Courses – This course fulfills a requirement for the following program(s):

Name of Program(s)	Program Type
Accountant	Diploma
Accounting	AAS

IV. Learning Outcomes

1. College-Wide Outcomes

College-Wide Outcomes/Competencies	Students will be able to:
Analyze and follow a sequence of operations	Design an accounting information system to provide information needed to make key decisions.
Utilize appropriate technology	Demonstrate an understanding of spreadsheet and database software.

2. Course Specific Outcomes - Students will be able to achieve the following measurable goals upon completion of the course:

Expected Outcome	MnTC Goal Area
Explain what an accounting information system is and describe its basic functions and usefulness.
Describe basic business activities and related information processing operations in the revenue and expenditure cycles.
Demonstrate an understanding of spreadsheet and database software.
Develop skills to master worksheet creation, layout, calculation and reporting capabilities, as a stand alone or in connect with the object linking features, of current spreadsheet software.
Design an accounting information system to provide information needed to make key decisions.
Understand fundamental concepts of database terminology, and data modeling and their effect on an Accounting Information System.
Prepare and use flowcharts to understand, evaluate, and document information systems.

V. Topical Outline

Listed below are major areas of content typically covered in this course.

1. Lecture Sessions

I. Excel Tour

a. Excel 2010 capabilities and new features
b. How to start, navigate, and work with Excel files
c. How to use Excel help
d. How Excel is used in accounting

II. Excel Basics

a. How to enter information into a worksheet
b. How to use formulas more extensively
c. How to manipulate date and structure worksheets
d. How to print a worksheet

III. Financial Statement Analysis

a. How to perform a vertical financial analysis
b. How to create a pie chart of expenses
c. How to perform a horizontal financial analysis
d. How to create a column chart of expenses
e. How to calculate financial ratios

IV. Depreciation

a. How to calculate straight-line depreciation using Excel’s built-in functions
b. How to use what-if analysis with the depreciation function
c. How to create a depreciation summary for many assets
d. How to calculate depreciation using double declining blance and sum-of-the-year digits methods using Excel’s built-in functions
e. How to create charts to illustrate depreciation expense

V. Loan and Bond Amortization

a. How to use the payment function to calculate payments to retire a loan
b. How to create a loan amortization schedule
c. How to use a what-if analysis with the payment function
d. How to use names in a worksheet
e. How to use the present value function to calculate the proceeds of a bond
f. How to create a bond amortization schedule
g. How to use Excel’s what-if analysis and goal-seeking capabilities with the present value function
h. How to use Excel’s Scenario Manager
i. How to integrate monthly periods into loan or bond amortization analyses

VI. Cash Budgeting

a. How to prepare a budget for operating activities that includes a
      i. Sales budget
      ii. Operating cash receipts budget
      iii. Purchases budget
      iv. Sales and administrative expenses budget
      v. Operating cash payments budget
b. How to prepare a budget for investing and financing activities
c. How to finalize and format the cash budget with grouping
d. How to utilize what-if analysis and goal seeking with a cash budget

VII. Other topics:  Present/Future Values, Predicting costs, and Allowance for Uncollectible accounts

a. How to use Excel to prepare a present/future value analysis
b. How to use Excel to predict costs
c. How to use Excel to calculate an allowance for uncollectible accounts

VIII. DataFlow Diagrams

a. Document Flowcharts
b. Designing Flowcharts

IX. Access Tour

a. Access’s capabilities and new features
b. How to start, navigate, and work with Access files
c. How to Access Help
d. How Access is used in accounting

X. Access Basics

a. How to create and print tables
b. How to create and print queries
c. How to create and print forms
d. How to create and print reports

XI. Tables

a. How to Add, change, and delete records
b. How to add a picture with an OLE field
c. How to change the structure of a database
d. How to change field data types, row heights, and column widths
e. How to create field validation rules
f. How to create field default values
g. How to create field formats
h. How to specify referential integrity
i. How to document a database

XII. Queries

a. How to use a query to display selected records
b. How to use character data in criteria in a query
c. How to use wildcards in criteria
d. How to edit a query
e. How to use comparison operators and sorting
f. How to use compound criteria and limit output
g. How to perform calculations
h. How to use computed fields
i. How to compute statistics
j. How to use an action query to update or delete records
k. How to use a parameter query
l.How to print a query

XIII. Forms

a. How to modify a form’s labels and Text Box controls
b. How to use list box and combo box controls
c. How to place a calculated control on a form
d. How to place a check box control on a form
e. How to use special combo box controls
f. How to place an option button control on a form
g. How to create a form with a sub-form
h. How to print a form
i. How to document a form.

XIV. Reports

a. How to use a query to create a report
b. How to use grouping and summarizing in a report
c. How to modify an existing report design
d. How to export a report to MS Word and/or Excel
e. How to import an Excel table into Access
f. How to create a mail merge letter using MS Word, Excel and Access.