CSB 311 Computer Applications in Business [3]

Instructor: James Hall

Current Course Catalog Description

Application of computer technology to business problems. Transaction processing systems which support the revenue, conversion, and expenditure cycles of manufacturing, service, and retail business organizations. Process modeling, data modeling, internal control, ethics, corporate IT governance, and systems development techniques. Application of CASE technology to a hypothetical business project. Students may not receive credit for both CSB 2xx and Acct 311. Prerequisites: Acc 152 or Acc 108 and CSE 17 or equivalent.

Textbook

Accounting Information Systems, 4th ed, Hall 2004, Southwestern Publishing Visible Analyst, 2002, Visible Systems Corp

References

Course Goals

To successfully pursue a career in information systems, CSB students need in-depth knowledge of business processes and accounting information systems. The course deals with many related issues including transaction cycles, internal control, fraud and fraud detection, database design, and process modeling. Upon completing this course, you should:

• Understand the nature of business information flows both within an organization and between it and outside trading partners.
• Be able to design effective and efficient transaction processing procedures.
• Be able to apply internal control concepts in hypothetical business situations to identify control breaches and to design adequate internal control solutions.
• Understand how information technology impacts the responsibilities of both management and professional accountants.
• Be able to translate business information needs into database design solutions.
• Understand the operational features and the management implications of popular business technologies including ERP, EDI, and Internet commerce.

Prerequisites by Topic

• Acc 152 or Acc 108
• CSE 17 or equivalent.

Major Topics Covered in the Course

• Transaction processing systems
• Process modeling
• Data modeling
• Ethics
• Fraud
• Internal control
• Corporate IT governance
• Systems development techniques

Laboratory projects (specify number of weeks on each)

Application of CASE technology to three business projects:

• Revenue cycle design (2 weeks)
• Expenditure cycle design (2 weeks)
• Comprehensive term project (4 weeks)

Estimate CSAB Category Content

• Data Structures 1 cr
• Computer Organization and Architecture
• Algorithms Software Design
• Concepts of Programming Languages

Oral and Written Communications

Every student is required to submit at least 3 written reports (not including exams, tests, quizzes, or commented programs) of typically 5 pages and to make 1 oral presentations of typically 20 minutes duration. Include only material that is graded for grammar, spelling, style, and so forth, as well as for technical content, completeness, and accuracy.

Social and Ethical Issues

Ethics and fraud are dealt with throughout the course and specifically in five chapters. Students are graded based on homework, short essays, exams, and projects. The topics below are integral to the course: Ethical issues in business, how firms address ethical issues, making ethical decisions, privacy, security, ownership of property, equity in access, environmental issues, misuse of computers, fraud conditions, factors that contribute to fraud, financial losses from fraud, fraud schemes, corruption, asset misappropriation, Sarbanes-Oxley Act, internal control

Theoretical Content

Information systems theory, business process, ethics, fraud, internal control theory, data normalization

Problem Analysis

All students are required to analyze three business cases where they review the internal control and operational weaknesses of hypothetical companies. In their analysis, they need to consider the business environment, the strategic goals of the company, the firm’s existing systems architecture, the potential for fraud, and internal controls.

Solution Design

Based on the above analysis, the students design solutions to resolve the identified business problem. Their solution involves using CASE technology to produce Data flow diagrams, flowcharts, ER diagrams, and database structures. The students compile a lengthy report (20+ pages) and present their solutions in class.