Lewis Clark State College AC 340 Accounting Information Systems Online Class Class Syllabus Spring 2016

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1 Lewis Clark State College AC 34 Accounting Information Systems Online Class Class Syllabus Spring 216 Section: AC 34 6 Textbook: Instructor: Contact Info: Accounting Information Systems: Controls and Processes 2 nd Edition. Turner and Weickgenannt (ISBN ) Judith Aiello, MAcc Office Office Hours: Wednesdays 12: 4:, Fridays 2: 4:, and by appointment Office is located at The Harbor Center on Northern Idaho College s campus, 131 N. Academic Way, Coeur d Alene, ID Delivery Method: Online Course Purpose This course provides a survey of accounting information systems, web technology, and the control environment in relation to various business processes. Course Objectives 1) Know the basic terminology and types of Accounting Information Systems, and their role of providing information to business management 2) Know what the nature of fraud is, and the need of a code of ethics and internal control structure (COSO framework) within an organization 3) Understand different IT systems, their governance and role in an organization s internal control structure, and the function of auditing these systems 4) Know about corporate governance, and the impact of SOX 5) Understand and document (flow chart) at least 3 business processes (accounting transaction cycles), and how they are interrelated 6) Understand what data and data bases are, different methods of processing, and the internal controls relating to them 7) Know what e commerce, e business and ERP systems are, their benefits and risks 8) Apply knowledge gained throughout the semester to various cases 9) Work within groups analyzing, formulating, and composing recommendations on an ongoing case study throughout the semester Grading Scale A 9 1% D 6 69% B 8 89% F Below 6% C 7 79%

2 Evaluation Exams 4% Homework (mc posted in Blackboard) 3% Process Maps (flow charts) 1% Participation case blogs (1 per week) 1% Continuing Case Robatelli s Pizza (group) 1% 1% TENTATIVE CLASS SCHEDULE WEEK DATE CHAPTER ASSIGNMENT 1 January 19 Chapter 1 Intro to AIS Case 2 January 25 Chapter 2 Foundational Concepts of AIS 3 February 1 Chapter 3 Fraud Ethics & Internal Case Control 4 February 8 Chapter 4 Internal Controls & Risks Case in IT Systems 5 February 16 Chapter 5 Corporate Governance & Case SOX 6 February 22 Exam 1 (CH 1 5) 7 February 29 Chapter 6 IT Governance Case 8 March 7 Chapter 7 Auditing Information Case Technology 9 March 14 Chapter 8 Revenue & Cash Collection Processes & Controls 1 March 21 Chapter 9 Expenditures Processes & Controls Purchases 11 March 28 SPRING BREAK NO CLASSES 12 April 4 Chapter 1 Expenditures Processes & Controls Payroll & Fixed Assets 13 April 11 Exam 2 (CH 6 11) 14 April 18 Chapter 13 Data & Databases Case 15 April 25 Chapter 14 E Commerce & E Case Business 16 May 2 Chapter 15 IT Infrastructure for Case ebusiness 17 May 9 FINAL EXAM

3 Key Dates Monday January 25, 216 Last day to pay without late fees Monday February 1, 216 Last day to add or drop classes without W grade Monday February 15, 216 Presidents Day College closed Friday March 4, 216 Fall/Summer class schedule posted Friday March 18, 216 Mid term grades posted Mon Fri March 28 April 1 Spring break Thursday April 7, 216 Last day to drop classes or withdraw for the semester Monday April 11, 216 Advance registration for Summer/Fall Sunday May 1, 216 CDA Commencement Monday May 2, 216 Last day to apply for Fall graduation Mon Fri May Final exams administered Tuesday May 17, 216 Final grades posted Homework and Exam Policy Homework is posted in Blackboard must be turned in by the due date. If there is an emergency warranting an extension, I must to be notified PRIOR to the due date in order for you to receive the extension. Otherwise I will need a doctor s note, police report, death certificate, etc. verifying by a third party (other than a family member) the excuse. Exams will be given in class. If a student expects to be absent, arrangements may be made in advance with any exam except the final exam. No late exams may be taken. The final exam must be taken on the scheduled day and time which is available on the registrar s website and also on the schedule. Attendance and Participation Students are expected to come to class on time, attend the entire class period, be prepared for discussion by reading the chapter, and be able to work with others. Attendance and participation is always a part of each student s grad. Students must be able to explain solutions and answers to the rest of the students. Each student must bring a financial calculator to class. Unacceptable classroom behavior includes cell phone usage, text messaging, inappropriate laptop usage, and other behavior identified at the professor s discretion. Students must remain in the class room during tests and graded assignments. Displaying these types of behaviors may result in the deduction of points. Plagiarism, cheating, and the use of unauthorized materials will result in failure of the class. Response and Feedback Policy I generally respond to s within 24 hours (Monday Friday). s received over the weekend will be responded to on the next business day (generally Mondays). If you do not receive a response, please send a second . Sometimes the computer, server or software programs have issues that can delay, bury or drop s. Please DO NOT me from Blackboard. For some reason I do not receive these s.

4 FERPA STATEMENT The Family Educational Rights and Privacy Act (FERPA) is a federal law designed to protect the privacy of student education records and is enforced by the U.S. Department of Education. In essence, the act states that 1) students must be permitted to inspect their own education records and 2) school officials may not disclose personally identifiable information about a student without written permission from the student. For further information on FERPA and LCSC s directory information policy, visit or call (28) The Business Division of Lewis-Clark State College has the overall LCSC accreditation by the Northwest Commission on Colleges and Universities (NWCCU), and is also accredited by the International Assembly for Collegiate Business Education (IACBE). We are required to identify the Common Professional Components (CPCs) that are presented in our courses to assure our students are receiving a business education similar in content to all other IACBE schools. For AC 331, you are receiving instruction in the following CPC areas: AC 34 Component Hours A. Accounting (ACT) B. Marketing (MKT) C. Finance (FIN) D. Management 1. Management Principles (MGT) 2. Organizational Behavior (OB) 3. Human Resource Management (HRM) 4. Operations Management (OM) Total Management E. Economic/Social/Legal Environment 1. Legal Environment of Business (LAW) 2. Economics (ECN) 3. Business Ethics (ETH) Total Economic/Social/Legal Environment F. Decision-Support Tools 1. Information Systems (IS)

5 2. Quantitative Methods/Statistics (QM) Total Decision-Support Tools 3 G. Global Dimensions of Business (GLOB) H. Integrative Experience (INT) Total Contact Hours 5 LEWIS-CLARK STATE COLLEGE Syllabus Addendum Consumer Information In 28, the federal government required all post-secondary institutions offering federal financial aid programs to provide key data to both prospective and current students. To comply with this requirement, Lewis-Clark State College has developed a consumer information page, which may be accessed at Disability Accommodations Students requiring special accommodations or course adaptations due to a disability and/or a health-related issue should consult their course instructors and the LCSC Student Counseling Center immediately (RCH 111, ). Official documentation may be required in order to provide an accommodation and/or adaptation. Student Rights and Responsibilities Students have the responsibility for knowing their program requirements, course requirements, and other information associated with their enrollment at LCSC. Students should review the LCSC General Catalog (http://webdev.lcsc.edu/catalog and the LCSC Student Handbook (http://www.lcsc.edu/media/ /student- Handbook.pdf ) for more information. Accidents/Student Insurance Students participating in LCSC classes normally must look to their personal health insurance policy (Student Health Insurance Plan or comparable private coverage) should an accident occur. In the event of an accident, please seek medical help, if necessary, and report the incident to LCSC Security ( ). Fieldtrips or other special student activities may also require students to submit a signed participation waiver (forms can be obtained from the supporting Division Office). Enrollment Verification/Attendance Students who are not actively pursuing their classes may have to repay part or all of their financial aid awards depending upon the circumstances. Academic Dishonesty Academic dishonesty, which includes cheating and plagiarism, is not tolerated at LCSC. Individual faculty members may impose their own policies and sanctions regarding academic dishonesty after offering the student an opportunity to explain his or her actions. Sanctions imposed by the faculty member are limited to grades on the assignment(s) in question and/or on the course grade. On matters of academic dishonesty, faculty members do not have the authority to dismiss a student from class indefinitely nor to disenroll a student from a program without corroboration from a Division Chair (or program ethics committee where applicable), the appropriate instructional dean, and the Vice President for Student Affairs. Students who are accused of being academically dishonest may be referred to the VP for Student Affairs for official disciplinary action. Illegal File Sharing Students using LCSC s computers and/or computer network must comply with the college s appropriate use policies and are prohibited from illegally downloading or sharing data files of any kind. Specific information about the college s technology policies and its protocols for combating illegal file sharing may be found on the VP for Student Affairs web page (http://www.lcsc.edu/student-affairs/student-code-of-conduct/ ). Diversity Vision Statement

6 Regardless of race, color, age, sex, religion, national origin, disability, veteran status, or sexual orientation, you will be treated and respected as a human being. Disclosures During this course, if you elect to discuss information with me which you consider to be sensitive or personal in nature and not to be shared with others, please state this clearly. Your confidentiality in these circumstances will be respected unless upholding that confidentiality could reasonably put you, other students, other members of the campus community, or me in danger. In those cases or when I am bound by law to report what you have told me, such as incidents involving sexual assault or other violent acts, I will submit a report to appropriate campus authorities. Student Feedback Students shall be provided the opportunity to formally evaluate each course in which they are enrolled. Notification of student feedback opportunity and timelines will be made through the official LCSC student (currently LCMail) or online course learning management (currently Blackboard Learn) systems. Student Work Student work for this course (assignments, quizzes, exams, projects, etc.) may be copied and retained for program assessment or accreditation purposes. For more information, speak with the instructor or division chair. Approved by VP for Student Affairs & Provost 7/7/215

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