Accounting : Accounting Information Systems and Controls. Fall 2015 COLLEGE OF BUSINESS AND INNOVATION

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1 EXAMPLE FOR INFORMATION ONLY Accounting : Accounting Information Systems and Controls Fall 2015 COLLEGE OF BUSINESS AND INNOVATION Meeting Time: N/A Classroom: Virtual Instructor: Dr. Anthony Holder, CPA Office: ST-South 3048 Phone: (419) Office Hours: Mon/Wed 11:00 am-12:30 pm, Wed 4:30-5:30 pm, Wed 8:00-9:00 pm and by appointment Course Overview Welcome to Accounting Information Systems (AIS)! You will soon enter a business world that is characterized by numerous and dynamic technological advances. In fact, I really believe that today is a great time to be an accountant! As an accountant, it is vitally important that you understand not only how technology effects accounting but how you can utilize technology to cultivate a (your) company s competitive advantage. With that objective in mind, this course is designed for you to become an active participant in understanding, constructing, implementing and monitoring an AIS. As you will see, a good AIS provides the foundation for a company wide information system that allows management to cultivate and sustain a competitive advantage. The course will be broken down into four integrated segments, each part culminating with an exam. o Part 1: The components and structure of an AIS. During this part of the semester, we will learn about AIS, transaction processing and Enterprise Resource Planning (ERP) Systems. Finally we will learn about fundamental concepts of databases. Exam 1 9/16/15 o Part 2: Internal Controls and computer fraud. We will learn about the threats (including errors and fraud) faced by today s AIS. Preventive, detective, and corrective controls are vital for mitigating these threats. As a professional accountant, it will be your responsibility to ensure that the accounting systems you use, audit, and help design have effective internal controls. Exam 2 10/19/15 o Part 3: (1) We will learn about the basic business activities and related information processing operations performed in each of the cycles (e.g. revenue, expenditure, etc.) of the AIS. (2) We will learn about the key decisions that need to be made in each cycle, and identify the information needed to make those decisions. (3) For each cycle we will identify the major threats and evaluate the control procedures for dealing with threats. Discuss how (1), (2) and (3) relate to the general ledger and financial reports. Exam 3 11/9/15 o Part 4: The Systems Development Process. We will learn about Systems Development, analysis, design, implementation and operation. Exam 4 12/14/15 Course Objectives: To provide students with an opportunity to understand: 1. The structure of AIS. 2. The threats faced by a modern AIS and how internal controls help to mitigate these threats. 3. AIS business cycles (E.g. revenue, expenditure, etc.). 4. Relational databases. 5. How to navigate ERP systems (particularly SAP).

2 Required textbooks: Accounting Information Systems, by Marshall B. Romney and Paul John Steinbart, Pearson, 13 th Edition, ISBN ) Required project materials: Systems Understanding Aid 8th Edition (2012) Arens and Ward ISBN# To purchase go to select the Purchase through Neebo link on the right hand side of the page. Make sure you select "new" in order to assure that you are purchasing the complete set of materials. This is an individual or a group (3 or 4 students) assignment your choice. Other technology tools: Full familiarity with Blackboard: you will also need access to Microsoft Excel, Word and Access to complete the course assignments. These are available in the UT lab. Mediasite Lecture Captures This semester, I will be recording each classroom lecture (via Mediasite lecture capture). Classroom lectures can be viewed at any time by anyone with a valid log in. I am doing this primarily for your convenience. You can view the lecture as many times as you like (or as necessary). Alternatively, for some of the more complex subjects or homework assignments you may prefer to view the lectures multiple times. The link for this semester s ACCT 3310 Mediasite videos is posted on my website at Alternatively, you can go to the College of Business homepage at and click on the Mediasite Course Captures button. Homework (20 % of final grade): Homework problems are designed to reinforce and further your understanding of the concepts covered. Assignments will not be accepted after the submission deadline. Project (20 % of final grade): PA handout with additional project details will be posted on Blackboard Exams (60 % of final grade): 600 points There will be four exams in the course. Exam dates are noted on the schedule. The dates of the interim exams are subject to change. Announcements will be made well ahead of time in class. Registration for this course implies that you are aware of the final exam date and time and will take the final exam as originally scheduled. Only in the most exceptional circumstances will a student be excused from an exam, and prior approval from the instructor is required. Exam dates which are posted at the beginning of the semester supersede conflicts with travel arrangements. Performance Evaluation: Homework Project Exams (4) 600 points TOTAL 1,000 points Grading Scale: Grades will be determined based on the following scale: A 93 to 100% = 930 to 1,000 points C + 77 to 79%= 770 to 799 points A 90 to 92% = 900 to 929 points C 73 to 76% = 730 to 769 points B+ 87 to 89% = 870 to 899 points C 70 to 72% = 700 to 729 points B 83 to 86% = 830 to 869 points D 60 to 69% = 600 to 699 points B 80 to 82% = 800 to 829 points F 0 to 59% = 0 to 599 points

3 Other Administrative Matters: 1. Prerequisites: ACCT 3110 with a grade of C (2.0) or better. 2. Professional Behavior: The College of Business and Innovation is a professional school and students are expected to act in a professional manner while in this class. Student communications (including face to face, s and voice mails) to myself and other students are expected to be conducted in a professional manner (no profanity, etc.). Electronic devices (including laptops, cell phones, IPADs) may not be distracting to you but may be a distraction to other students or to your professor - they are to remain off unless I ask you to turn them on. Any violation in this policy will result, at a minimum, in your being asked to leave class with a reduction in your grade. 3. Communication: All student s are to be sent using the function of the class Blackboard site. It is your responsibility to check your address on Blackboard and change it if it is not the correct address. The normal response time is within 48 hours for s sent within the Blackboard site. 4. Grade Communications: According to the Registrar s office communicating a student s grade information over the phone or through is in violation of federal law. Please see your instructor during office hours or use our Blackboard class site to set up a time to discuss your grade. All exams are non-disclosed. You will be notified of exam scores on the class Blackboard site after both sections have completed taking each exam. You may review a copy of the exams in my office during the last week of classes. 5. Course Feedback: Your feedback is very important. Therefore I will give one or two short surveys during the semester (aside from the regular evaluation that will be completed at the end of the class). This will give you an opportunity to express what you like or don t like about the course anonymously. I will try to address the concerns as much as I can during the semester. 6. Withdrawals: You may withdraw from this class with a grade of W by completing the necessary paperwork at the Registrar s office located in Rocket Hall, prior to the withdrawal date. Students remaining in the class after the withdrawal deadline will receive the grade earned for the course. 7. Curving the Exam: There will be no curving of tests or exams. 8. Tentative schedule: The syllabus and class schedule are subject to change, with advanced notice, by the instructor. 9. Disability: The College of Business and Innovation complies with the Americans with Disabilities Act in making reasonable accommodations for qualified students with a disability. If you have an established disability as defined in the Americans with Disabilities Act and would like to request accommodations, please see me as soon as possible. 10. Academic Honesty: No form of academic dishonesty will be tolerated. If the unfortunate circumstance should arise, the full range of university/college policies will be applied. This could result in a letter to your permanent file, immediate dismissal from the course with a grade of F, or even stronger action. Please conduct yourself with integrity and honesty.

4 ACCT:3310 Course Map with Learning Objectives 4 Weeks 4 Weeks 4 weeks 3 weeks 1 Overview of AIS 2 Transaction Processing and ERP 3 Relational Databases 1 Fraud 2 Evaluate & design internal 3 Systems controls* Conrols 4 Auditing AIS 1 AIS - Business Cycles 2 Representative processes 3 AIS - Financial Reports 4 SAP - Practical applications of an ERP. 1 Systems Development Process. Exam 1 9/16/15 Exam 2 10/19/15 Exam 3 11/9/15 Exam 4 12/14/15 Project due! 11/4/15 *Continues throughout the semester

5 Weekly In-Class Schedule Wk Date Ch. Topic HW 1 Monday, August 24, ,2 Orientation to Course, AIS, Overview of Transaction Processing and ERP Systems Wednesday, August 26, Monday, August 31, 2015 Wednesday, September 02, Relational Databases 3 Monday, September 07, 2015 Labor day RELAX Wednesday, September 09, Monday, September 14, 2015 Review for Exam 1 Wednesday, September 16, 2015 Exam 1 chapters 1,2 4 5 Monday, September 21, , 7-8, Computer Fraud and Controls Wednesday, September 23, Monday, September 28, 2015 Wednesday, September 30, Monday, October 05, 2015 Fall Break RELAX Wednesday, October 07, Monday, October 12, 2015 Wednesday, October 14, 2015 Review for Exam 2 Monday, October 19, 2015 EXAM 2 (Chapters 5, 7-8, 11) Wednesday, October 21, Business Cycles and Reporting Systems 9 Monday, October 26, 2015 Wednesday, October 28, Monday, November 02, 2015 Wednesday, November 04, 2015 Review for Exam 3 Project Due!!! 11 Monday, November 09, 2015 EXAM 3 (Chapters 12-13, 16) 12 Wednesday, November 11, 2015 Monday, November 16, 2015 Wednesday, November 18, Veteran's Day!!! The Systems Development Process 13 Monday, November 23, RELAX Wednesday, November 25, 2015 Thanksgiving break!!! RELAX Monday, November 30, 2015 Wednesday, December 02, 2015 Monday, December 07, 2015 The Systems Development Process Wednesday, December 09, 2015 Review for Exam 4 16 Monday, December 14, 2015 FINAL EXAM is from 12:30 pm to 2:30 pm

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