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David R. Fordham

David R. Fordham. James Madison University. James Madison University. 17,000 students 96% residential, traditional 18-24 years old Median Family Income >$150,000 Lower Quartile just under $120,000 Professional Family Background. JMU College of Business. 3,500 declared business majors

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David R. Fordham

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  1. David R. Fordham James Madison University

  2. James Madison University • 17,000 students • 96% residential, traditional 18-24 years old • Median Family Income >$150,000 • Lower Quartile just under $120,000 • Professional Family Background

  3. JMU College of Business • 3,500 declared business majors • Primarily from upper half of university population • Largest programs: Marketing, CIS, Management

  4. JMU School of Accounting • Graduate approx 120 students per year • Virginia’s 150-hour requirement just kicked • Degrees • BBA with major in accounting • MSA with or without a concentration in: • Tax • Auditing • AIS

  5. Accounting Graduates 90-95% to public accounting • 80% to Big Four • 10-15% to small, local, regional firms • 5-10% to government 5% to Industry 0-5% to law school

  6. Accounting Faculty • Close relationship with employers • Dinners, Lunches, Alumni events • NOT just recruiters • Also involve managers, supervisors, partners

  7. Curriculum emphasis is on what the employers say they want

  8. FALL SPRING

  9. FALL SPRING

  10. COB 300 – Integrated Business • Finance • Management • Marketing • Operations • Organizational Behavior • Team Taught, Integrated, Case Based

  11. ACTG 301 • 1/3rd Advanced Excel • 1/3rd Financial Statement Analysis • Bridge between Principles, COB 301, and major courses • 1/3rd Speaker Series • NOT your B.A. P. “what accountants do all day” • Issues facing accountants • Introductory (scratch the surface) theory

  12. ACTG 313 (Systems) • Case Based • Walk through a small but complicated business • Learn the business operations in detail • See, but don’t concentrate, on paperwork

  13. Consider ledger balances Discussion: Where did the numbers come from? When does a transaction take place?

  14. Re-Do the Plant Tour • Look for SOURCES of information • Where is information CREATED? • What causes the determination of the values? • What activities are generating the data?

  15. Re-Do the Plant Tour • How is the data CAPTURED? • How is it TRANSPORTED? • Where is it USED later? • Not just accounting data…

  16. Students learn the business processes first. Then they become aware of what is generating data. Then they learn pay attention to howthat data is captured and transported.

  17. They then learn to lookfor threats and vulnerabilitiesthat could affect the data Only after thoseconceptsaremastereddo we begin talking about how thedata is stored and organized.

  18. Last Half of Course • Access tools • Student Groups purchase and learn (on their own) a commercial software package • Student Groups use the package to “keep the books” for one month for a hypothetical (comprehensive) company’s first month. • Submit Financials, Operations Manual, and Management Letter

  19. Last few class periods • E-Commerce • Networking • Information Security • IS Auditing

  20. AIS Concentration • ACTG 640 – Technology • ACTG 691 – Advanced AIS, Systems Design • CIS base – Programming, Database • CIS electives – IS Auditing, Advanced Systems Design, Telecommunications, Network Design and Protection, or Introduction Information Security

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