Accounting 2332



Accounting Information Systems

Course Syllabus

Instructor: David Floyd, CPA, MSA

COURSE DESCRIPTION

This course focuses on the use of information systems in the accounting process with an emphasis on computer systems and internal controls. This course provides students with analytical tools necessary to evaluate users' accounting information needs, and to design, implement, and maintain an accounting information system to support business processes and cycles. Among the topics covered are: the components of a contemporary accounting information system (AIS); security and internal controls, particularly within Internet and e-commerce environments; traditional flowcharting and data-flow diagrams; computer networks; theory and application of relational databases; and relational database management systems (RDBMS).

 

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COURSE OBJECTIVES

At the conclusion of this course, students should be able to:

1.     Apply the analytical tools necessary to evaluate users' accounting information needs.

2.    Apply the principles that support the design, implementation, and maintenance processes of an accounting information system to typical situations faced by practicing accountants.

3. Identify the security and internal controls required for an accounting  information system, particularly with the Internet and e-commerce environments.

4. Apply traditional flowcharting and data-flow diagramming as the basis for designing an accounting information system.

5. Demonstrate the application of theory to the design and management of relational databases associated with accounting information systems.

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REQUIRED COURSE MATERIALS

Accounting Information Systems by James Hall, 6th edition. South-Western Publishers (now Cenage Publishers)

Understanding ,  6th edition. Armond Dalton Publishers.  ISBN# 0-912503-23-8

 

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PERFORMANCE REQUIREMENTS

1. Comprehensive Problems: There will be three problems completed during the course. The problem sets will employ a combination of assessment methods that include essay questions and problems.

2.   Homework: The assigned problems will reinforce the analytical tools necessary to evaluate users' accounting information needs, flowcharting and data-flow diagramming, and assessment of design among other concepts and techniques relevant to accounting information systems.

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COURSE EVALUATION/GRADING SYSTEM:

|Activity |Points |Percent |

|Exams |400 |50% |

|Quizzes |100 |12.5% |

|Comprehensive Case |200 |25% |

|Homework |100 |12.5% |

| | | |

Basis for Grading:

|Points |Grade |

|720-800 |A |

|640-719 |B |

|560-639 |C |

|480-559 |D |

|Below 479 |F |

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ACQUIRING REQUIRED COMPETENCIES (SCANS

The Texas Higher Education Coordinating Board has the responsibility to ensure that each state-supported college and university has a core curriculum that emphasizes the acquisition of skills, perspectives, and knowledge that help define the educated person. 

The core curriculum is predicated on a series of basic intellectual competencies including reading, writing, speaking, listening, critical thinking, and computer literacy. Such competencies are essential to the learning process in any educational discipline.  As applied to the discipline of accounting, it is widely recognized that these intellectual competencies are strongly correlated with the acquisition of marketable skills, and the demonstration of success in the work place. 

Although students are expected to enter college with experience at exercising these competencies, your accounting coursework will provide further instruction and practice in meeting college standards and later equip you to succeed in both your major field of academic study and your chosen career or profession. 

The competencies addressed in this accounting course include: 

Reading Competencies.Reading at the college level assumes the ability to analyze and interpret a variety of printed materials: books, articles, and documents. A core college curriculum should offer students the opportunity to master both general methods of analyzing printed materials and specific methods for analyzing the subject matter of individual disciplines. 

Writing Competencies. Competency in writing is the ability to produce clear, correct, and coherent prose, appropriately adapted to purpose, occasion, and audience. Although correct grammar, spelling, and punctuation are essential in any composition, they do not automatically ensure that expectations of rigor and content have been met. Students should be familiar with the writing process, including how to research a topic, how to develop and organize it, and how to phrase it effectively for an audience. These abilities can be acquired only through practice and reflection… and reflection and practice! 

Speaking Competencies. Competence in speaking is the ability to communicate orally in clear, coherent, and persuasive language appropriate to purpose, occasion, and audience. Developing this competency includes acquiring poise and developing control of the language through experience in making presentations to small groups, to large groups, and through the media. 

Listening Competencies.  Listening at the college level implies the ability to analyze and interpret various forms of spoken communication. 

Critical Thinking Competencies. Critical thinking embraces methods for applying both qualitative and quantitative skills to subject-matter, analytically and creatively in order to evaluate arguments and to construct alternative strategies. Problem-solving is one of the applications of critical thinking used to address an identified task. 

Computer Literacy. Computer literacy at the college level implies the ability to use computer-based technology to communicate, solve problems, and acquire information. College students should have an understanding of the limits, problems, and possibilities associated with the use of technology, and should have the tools necessary to evaluate and learn new technologies as they become available.

ACADEMIC INTEGRITY:  Maintaining the highest standards of academic integrity is your personal responsibility. Exams, projects, and written assignments are intended to measure individual performance. Collaboration of any kind or the submission of the work of any other person as your own, without prior approval by the instructor, will be considered a violation of academic integrity. Such acts will result in a failed grade in this course and referral to the Austin Community College Academic Integrity Committee for further disciplinary action.

Plagiarism is the intentional or unintentional presentation of another person's idea or product as one's own. Plagiarism includes, but is not limited to, the following: copying verbatim all or part of another's written work; using phrases, charts, figures, illustrations, mathematical or scientific solutions without citing the source; paraphrasing ideas, conclusions, or research without citing the source; and using all or part of a literary plot, poem, film, musical score, or other artistic product without attributing the work to its creator. You can avoid unintentional plagiarism by following carefully accepted scholarly practices. Notes taken from papers and research projects should accurately record sources of material to be cited, quoted, paraphrased, or summarized.  These sources should be acknowledged appropriately as citations or footnotes. The penalty for plagiarism includes a zero on the work in question, and a grade of F in this course.

ATTENDANCE :   Attendance in the class is mandatory. 

WITHDRAWALS AND INCOMPLETE GRADES.  It is not my policy to withdraw students from this class for any reason;  nor is it my policy to grant a grade of (I) incomplete. However, I may do so if it appears that a student is using the college enrollment system for dishonorable means. 

STUDENTS WITH DISABILITIES: Each ACC campus offers support services for students with documented physical or psychological disabilities.  Students with disabilities must request reasonable accommodations through the Office of Students with Disabilities on the campus where they expect to take the majority of their classes.  Students are encouraged to do this three weeks before the start of the semester... or as soon as possible.  The Web site for the Office of Students with Disabilities is  . 

ADDITIONAL POLICIES: Obtain a copy of the Student Handbook  to review additional information about student rights and responsibilities at AustinCommunity College. The Student Handbook is available online at www3.austincc.edu/evpcss/handbk/toc.htm .

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INSTRUCTIONAL METHODOLOGIES

The primary methods of instruction include course lecture, periodic exams, project development, and application of business software. 

Integration of technology - students engage in problem solving and analysis in informal accounting lab which features Internet research.

Intensive writing - Students document information systems applications (revenue, expenditure and production cycles, etc.), and conduct systems development procedures.

Accounting Research - primary research involves Internet research of related current events.

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GUIDELINES FOR CLASSROOM ETIQUETTE

All students are expected to comply with the spirit of the following guidelines for classroom etiquette, based on principles of courtesy, tolerance, and professionalism:

[pic]       Always attend class. Class attendance is an efficient and effective use of your time.  You can learn more in  a single hour of class than you can in three    hours of struggle on your own. Besides, when you attend class, you never receive information second-hand, and you never have to ask "What did I miss"? 

[pic]    Make friends with at least two class mates.  Exchange phone numbers, email addresses, etc.  You never know when you will need to contact a classmate.

[pic]    If you do miss class, contact a friend to obtain class notes, handouts, and any instructions you missed.  DO  NOT  ASK THE INSTRUCTOR to fill you in.  You make yourself an exception by your absence, and therefore disqualify yourself from special considerations granted to others during  your absence. 

[pic]   If you plan to be absent from class, please be courteous enough to me IN ADVANCE that you will not attend.

[pic]    Be prompt in your attendance.  The entire class suffers when repeated distractions divert our attention away from classroom teaching and learning. 

[pic]      Lively discussion is encouraged in our accounting classes.   This is how learning occurs.  However, do not mistake the discussion period as a platform to discuss your personal agenda, or the forum to attack or embarrass others. If you need to discuss a personal issue (your grade, your absences, your exam, your rights and responsibilities) , then please arrange to speak to me after class or during office hours. 

[pic]      Do not walk out while class is in session.  Arrange to handle your personal issues before and after class.  Not only is it  very distracting when others see you     "get up and leave", it implies that they have the same permission to show disrespect. 

WHY CLASS COURTESY IS IMPORTANT!

[pic]      Your classmates appreciate it. They begin to see you as a colleague and team player. 

[pic]      It improves the learning environment.  When there are fewer distractions, the entire class is likely to enhance its knowledge of accounting matters. 

[pic]      It creates goodwill with ME. YOU and your classmates will find me much more generous when I am not assaulted by rude behavior and requests for exceptional treatment.

[pic]      You improve your chances of passing the class on your first try.  Statistics indicate that class attendance is the greatest indicator of student success at the college level. When 'accounting matters' to YOU, we all benefit. 

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HINTS FOR SUCCESS

[pic]      Attend class.  This is the most efficient and effective use of your time in this class.. and it greatly improves the likelihood that you will pass the course the first time. 

[pic]      Designate certain times each week that you will work on this course. Plan ahead. Avoid procrastination. It will even out the workload and reduce tension. Take the time you need to absorb information before moving on. 

[pic]      Have a specific achievement goal for each work session (read a number of pages, complete certain homework, attempt a lab project, etc.). This will help you concentrate and  accomplish your goal in a timely manner. 

[pic]     Actively participate in class. Our class time helps you better understand specific aspects of the course. Taking part in the interchange will lead to a better understanding of the topic and also contribute to the personality and warmth of the classroom community. 

[pic]     If you are assigned to a project group, work with your group members.  Be an active participant from the start. Your ideas and experiences will help others and you will benefit from their contributions, as well. 

[pic]     Practice good organizational habits. Accounting is not as much about  'being good at math' as it is about applying logical and systematic thinking. 

[pic]     Make use of ACC resources: 

 Attend office hours. I will help you address concerns about the course content that you do not understand. 

·Form a study group with others in your class. Share ideas and clarify your thoughts with other students. 

[pic]  Submit all assignments on time. 

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ACADEMIC AND TECHNICAL ISSUES

Late papers and exams lose a letter grade per 24-hour period after the due date unless permission has been granted by the instructor prior to the due date.

All weekly assignments and all graded assignments must be entirely each student's own work, and original for this course. Work for other courses or use of material obtained for this course from prior students is expressly prohibited and can result in a grade of 0 for an assignment and/or course failure.

|Date |Chapter |Homework |Points |Case Studies | | | |

| |Ch 1: The Information System: |PR: 1,3,5, and 6 |2 points each | | | | |

| |An Accountants Perspective | | | | | | |

| |Ch 2: Introduction to |PR: 3,4,9, and 10 |2 points each | | | | |

| |Transaction Processing | | | | | | |

| |Ch 3: Ethics, Fraud, and |PR: 1, 3, 8, and 9 |2 points each |Case Study # 3; Page 156 | | | |

| |Internal Control | | | | | | |

| |Exam I: Ch 1-3 |PR: 3, 4, 5, and 7 |2 points each | | | | |

| |Ch 4: Revenue Cycle | | | | | | |

| |Ch 5: The Expenditure Cycle |Ch 5: PR; 1, 3, 4, and 11 |2 points each | | | | |

| |Part I: Purchases and Cash | | | | | | |

| |Disbursements Procedures | | | | | | |

| | | | | | | | |

| |Ch 6: Part II: Payroll | | | | | | |

| |Processing and Fixed Asset | | | | | | |

| |Procedures |Ch 6: PR; 1, 7, 9, 10 | | | | | |

| |Ch 7: The Conversion Cycle |PR: 1, 2, 4, 6 |2 points each |Case Study # 6 Page 375 | | | |

| |Exam II: Ch 4-6 | | | | | | |

| | | | | | | | |

| |Case Study #3 Due | | | | | | |

| |Ch 8: Financial Reporting and |PR: 1, 2, 7, 12 |2 points each | | | | |

| |Management Reporting Systems | | | | | | |

| |Ch 9: Database Management |PR: 1, 2, 6, 10 |2 points each |Case Study # 20 | | | |

| |Systems | | | | | | |

| |Ch 10: The REA Approach to |Ch 10 PR: 1, 2, 3, and 4 |2 points each | | | | |

| |Business Process Modeling | | | | | | |

| | | | | | | | |

| |Ch 11: Enterprise Resource | | | | | | |

| |Planning Systems |Ch 11 PR: 1, 2, 5, and 7 | | | | | |

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| |Exam III 7-9 | | | | | | |

| |Case Study #6 Due | | | | | | |

| | |PR: 1, 2, 4, and 9 | | | | | |

| |Ch 15: IT Controls Part I: | | | | | | |

| |Sarbanes – Oxley and IT | | | | | | |

| |Governance | | | | | | |

| |Exam IV: Ch 10, 11, & 15 | | | | | | |

| |Case Study #20 Due | | | | | | |

| | | | | | | | |

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