An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Tuesday, August 9, 2005

Session 8
Integration of Business Transaction Cycles in the AIS Happy Candy, a Systems Development Case

Presenter:
Supattra Boonmak, Chulalongkorn University

Description:
Key Issues: AIS development, Integrated AIS, Expenditure cycle, ERD, DFD, database tables, common database, Integration of functions, use of technology, aspects of SCM Concepts. The purpose of this paper is to present a case and related materials that can be used to integrate a broad variety of business transaction cycles topics in the AIS class. The case requires that students complete DFD, ERD, and database tables for the expenditure cycle of Happy Candy Company. This paper includes screens from Peachtree software. This case is a take-home exam or project. The students receive the case one week before giving their three-hour presentation in class. Faculty will give a summary of AIS as background information. The students are prepared to handle these three items: the use of the expenditure cycle, the purpose of a cash disbursement system, and the sciences of systems development. ERP will capture and provide integrated information systems.

Learning Outcomes: This case helps students gain a better insight into the gap between theoretical models and actual systems. The students will understand the integrated nature of AIS. Faculty discusses the modeling of AIS using ERD, so students can develop DFD, ERD, and database tables.

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