BUS 301 ACCOUNTING INFORMATION SYSTEMS (AIS) SYLLABUS FOR SPRING 2011
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1 BUS 301 ACCOUNTING INFORMATION SYSTEMS (AIS) SYLLABUS FOR SPRING 2011 CLASS SESSIONS: Tuesday/Thursday 3:30-4:45pm LOCATION: Folsom 206 INSTRUCTOR: JoAnne Wallingford OFFICE: Normal Hall 310 PHONE: (office) (cell) OFFICE HOURS: Tuesday/Thursday 1:30-3:00pm -- other times by appointment. CLASS CANCELLATION: You will be notified if a class is cancelled due to instructor illness. To check on a class cancellation due to inclement weather, please call , choose 3 from the menu. ************************************************************************************* COURSE MATERIALS: Fraud Examination, 3 rd edition, Albrecht, South-Western, Cengage Learning, ISBN Other reading materials as assigned COURSE OBJECTIVE: This course covers accounting information systems (AIS). What makes them so special and why all managers should understand how they work. It is especially imperative for accountants to understand the special nature of integrated computerized accounting systems. After successfully completing this class, students should be able to set up an AIS for a small organization, recognize strengths and weaknesses in AIS, and investigate how AISs work. Students will be familiar with various fraud schemes, who is most likely to commit fraud, and how to minimize the risk of fraud. We will investigate the use of special journals in a computerized accounting system. Accounting emphasis will be placed on accounting information systems concepts, a framework for information systems, transaction processing, internal controls and fraud. OVERVIEW OF TOPICS: The course content is divided into the following main areas: 1. Overview of accounting information systems in this section the course focuses on information systems from an accountant s perspective; the ins and outs of transaction processing; and computer ethics, fraud and internal controls. 2. Transaction cycles and business processes this section includes the revenue cycles and business processes; the expenditure cycles for purchasing, cash disbursements, payroll processing, and fixed assets; the conversion cycle; and the general ledger, financial reporting, and management reporting systems. 3. Computer controls and auditing the section includes controlling computer-based information systems, auditing and assurance. 4. Hands-on portion this section includes the use of an accounting software system to set up a computerized accounting information system, and completing a case study.
2 ASSIGNMENTS: Assignments will consist of studying the concepts and controls associated with Accounting Information Systems, hands-on experience using accounting software to setup your own AIS from scratch to track your company s transactions, fraud examination assignments and in-class mini cases to ensure understanding of material. Please pay attention to Blackboard for all assignments. GRADING: AIS homework (Individual) 25% Project Monopoly (Group) 15% Office Space Analysis (Individual) 20% Case Presentations (Group) 2 each 20% Fraud Analysis of Catch Me if You Can (Individual) 20% ACCOMMODATIONS FOR STUDENTS WITH DISABILITIES: Disability Services: Students with disabilities needing accommodations or assistance with coursework or testing should contact Mary Kate Barbosa, Director of Student Support Services, at Please note that disabled students must present current and complete documentation to receive accommodations. TUTORING: Tutoring: Student Support Services offers tutoring to all students via experienced professional and peer tutors. If you are interested in receiving tutoring, please contact Meghan Medlinskas Lightbown, Tutor Coordinator, at PROFESSIONAL DEMEANOR: The faculty in the Business Administration program are committed to helping each student be successful in his/her career. To reinforce the concept that behaving like a member of the business profession is an important component of a successful career in business, we will be including Professional Demeanor as a grading criterion in each of our BUS-designated courses. The philosophy of this policy is to encourage students to develop competencies that will help them be more successful in the job market and in their careers. The intent of the policy is to hold students accountable for classroom behaviors that demonstrate lack of professionalism in their classroom work. WHAT Professional Demeanor Entails Students demonstrate PD by engaged and respectful participation in class. Some guidelines around this standard are: Engaged participation requires that students are prepared for class Rude, disrespectful behaviors, inappropriate language (including body language) whether directed at other students or the instructor are unacceptable Listening as well as speaking is a way to demonstrate engagement; although you may disagree with a statement, take time to articulate your opposing position in a way that s appropriate and focused on the issue, not the person. Body language like rolling one s eyes is not helpful to a productive exchange Attendance means coming to class on time prepared to commit one s full attention for the entire class session with an attitude that conveys a willingness to learn in a classroom environment where each student contributes to the overall effectiveness of the learning experience. Respect for the person, even when you disagree with their viewpoint/analysis is demonstrated during all class activities.
3 While we do not wish to create an exhaustive list of do not s, examples of unacceptable classroom behavior include: leaving during the classroom without letting the instructor know in advance unless there s an emergency using an electronic device for non-class related work during the class (including checking the time) participating in extended side conversations while the class is engaged in discussion, listening to a presentation, etc. interrupting classroom lectures without being called upon engaging in unnecessarily distracting behaviors after being requested by the instructor to stop. HOW This Policy Will Be Implemented Each business faculty member will include this policy in his/her syllabus. Faculty members are free to make additions and modifications which are specifically noted in the syllabus for a particular course. As always, student performance on the assessment instruments for the course (graded tests, quizzes, projects, etc.) specified in the course syllabus will be the basis for the course grade. If the student has complied with the PD policy, this will be the student s grade for the course. If the instructor finds that the student has continued, after being individually notified of unacceptable behavior(s), this grade will be multiplied by a factor from 0.85 to 1.0 reflecting a reduction in final grade for behaviors that reflect the lack of readiness for professional level positions. Instructors are committed to implementing this new policy in a way that is fair (gives a student notice about problematic behaviors) and objective (articulates clearly what the unacceptable behavior is). Student concerns (whether general concerns or individual concerns) about the policy will be discussed and considered by faculty.
4 COURSE TOPICS: (Subject to change) Schedule of Activities Class Date Other Topics Fraud Book 1/18/2011 Syllabus 1/20/2011 Rules of Monopoly/go over forms/acct. refresher 1/25/2011 Chapter 1 Fraud Chapter 1 Ext Case 1 pg /27/2011 Set up teams 2/1/2011 Chapter 2 Fraud Chapter 2 Ext Case 1 pg 62 2/3/2011 Play game/record transactions 2/8/2011 Chapter 3 Fraud Chapter 3 Ext Case 2 pg /10/2011 Play game/record transactions 2/15/2011 Chapter 4 Fraud Chapter 4 Ext Case 1 pg /17/2011 Play game/record transactions 2/22/2011 Break Vacation -- No Classes 3/1/2011 Chapter 5 Fraud Chapter 5 Cases 1 & 2 pg /3/2011 Midterm (movie) 3/8/2011 Midterm (movie) 3/10/2011 Tie out first month transactions Midterm Due 3/13/2011 3/15/2011 Chapter 6 Fraud Chapter 6 Ext Case 3 pg /17/2011 Play game/record transactions 3/22/2011 Break Vacation No Classes 3/29/2011 Chapter 7 Fraud Chapter 7 Internet Assignment 1 pg 226 3/31/2011 Play game/record transactions 4/5/2011 Chapter 8 Fraud Chapter 8 Debate pg 248 4/7/2011 Play game/record transactions 4/12/2011 Chapter 11 Fraud Chapter 11 Ext Case 1 pg 383
5 4/14/2011 Chapter 9 Fraud Chapter 9 Case 7 pg 265, 266 4/19/2011 Chapter 12 Fraud Chapter 12 Ext Case 1 pg 433 4/21/2011 Group Project/ Tie out 2 nd Month 4/26/2011 Chapter 15 Fraud Chapter 15 Ext Case 1 pg 561 4/28/2011 Chapter 10 Chapter 10 Ext Case 1 pg 314 5/3/2011 Watch Catch Me if You Can 5/5/2011 Watch Catch Me if You Can Computerized Transactions Due 5/10/2011 Final Exam Due 5:00 PM
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