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ACCT 413.002

Accounting Information Systems

Spring 2018

INSTRUCTOR: Dr. Brian L. McGuire, CPA, CMA, CBM, CITP

Associate Dean, Romain College of Business, and Professor of Accounting

OFFICE: BE1021 OFFICE HOURS: Tuesday Afternoon,

OFFICE PHONE: (812) 465-7031 01:30 - 04:30 P.M.

E-MAIL: BMCGUIRE@USI.EDU or by appointment

Course

Information

3 Credit Hours

Tuesdays/Thursdays, 12:00 – 1:15 P.M.

BE 2001

Prerequisite(s): ACCT 303 and senior standing or consent of instructor

Course

Description:

This course is required for all accounting majors. A study of organizations, their activities

and processes, and the information needs of organizational stakeholders. The course

emphasizes accounting data flows, the tools of designing accounting information systems,

the use of computer technology in processing accounting transactions, and knowledge of

internal control structures in effective accounting information systems.

Course Learning

Outcomes

By the end of this course, students should be able to discuss:

• accounting's role and information customers

• the evolution of accounting information systems

• information technologies' capabilities in accounting

• analysis and design of database systems

• organizational risks and controls

Program Learning

Outcomes

As part of the Romain College of Business, the learning outcomes in this course support

the “Analytical Problem Solving” goal:

• use relevant concepts and information to address problems

• perform relevant calculations

• appropriately interpret results from these calculations

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Textbook and/or

Other Materials

Required for the

Course

Accounting Information Systems, 14th Edition (Pearson, publishers)

by Romney and Steinbart (ISBN #978-0-13-447402-1), 2018 copyright

Grading,

Assignments, and

Exam Policies

Student evaluation will be based on individual assignments/participation, individual

exams, and a final exam (i.e., group project).

Allocation of Points:

Individual Assignments/Participation:

• PR: 3.11 Assignment 15 pts.

• PR: 20.5 Assignment 15 pts

• PR: 21.4 Assignment 15 pts

• Quizzes, Class Participation 30 pts.

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75 pts.

Individual Exams:

• Exam I 65 pts.

• Exam II 80 pts.

• Exam III 65 pts.

• Exam IV 65 pts.

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275 pts.

Final Exam (Group Project):

• Presentation 40 pts.

• Proposal 85 pts.

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125 pts.

Total Possible Points 475 pts.

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There are five exams scheduled for this course: four individual exams and a final (Group

Project). NO make-up exams will be given. If absence from an exam is excused by the

instructor, the weight of the final exam (group project) will be increased by the appropriate

points (i.e., 65 or 80).

There are individual assignments that may be required throughout the semester. These

assignments could be handed out during class with appropriate lead-time for individual

completion. The purpose of these assignments is to foster individual accountability with

regard to application of technology, and any acquired skill is "testable" for examination

purposes.

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Groups will be used in two ways. During class time you may be asked to work with a

small group to discuss a case, complete a problem based on assigned readings, or attempt a

computer-based solution. These will be in-class assignments and you will not necessarily

know when they will occur. Class discussion will occur after an allotted time with each

group presenting a solution to the problem.

Groups will also be used in the development of a database application using a database

management system. The specific project guidelines will be provided when groups are

formed. The project will involve systems analysis, systems design, systems

implementation, and systems documentation. Basic requirements of the application design

will be identification of events, relevant data table structures, and output requirements.

Each project will be presented to the class during the final class period.

Contact the instructor when serious group problems arise. However, due to the need for

students to learn to work and interact in groups, the instructor is the "court" of last resort.

The following scale will be used for determining your grade for the semester:

A = 428 - 475 points

B = 380 - 427 points

C = 333 - 379 points

D = 285 - 332 points

F = Below 285 points

Course Policies

All assignments are due at the BEGINNING of class on due dates. Submit only your own

original work. Failure to do so violates the Academic Honor Code and will result in a

grade of F in the class for ALL parties involved. Where appropriate, include citations to

anyone else's work you rely on to complete all assignments.

All completed assignments should be of the quality suitable for presentation to an

employer (in both content and appearance) and will be evaluated accordingly. Therefore,

you should review all of your work and use “Spelling & Grammar” check prior to

submission.

Other Course

Information

Students will learn the skills necessary to support the various accounting information

customers, and develop competence in contributing to the inter-disciplinary team effort of

justifying, designing, implementing, maintaining, and evaluating accounting information

systems (the infrastructure that supports the production and delivery of accounting

outputs).

This course is unique in content and structure. Rather than a homework problem

emphasis, this course follows the suggestions of the Accounting Education Change

Commission by using active learning techniques (e.g., in-class activities, group

participation, writing exercises, oral presentations, and applied problem solving).

The course is NOT a computer software or technology course--it is an information course.

The focus is on knowing how technology and computing might be useful (or detrimental)

in specific contexts, how to identify appropriate users of technology, and how to develop

and evaluate system applications.

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Disability

Accommodations

If you have a disability for which you may require academic accommodations for this

class, please register with Disability Resources (DR) as soon as possible. Students who

have an accommodation letter from DR are encouraged to meet privately with course

faculty to discuss the provisions of those accommodations as early in the semester as

possible.

To qualify for accommodation assistance, students must first register to use the disability

resources in DR, Science Center Rm. 2206, 812-464-1961, www.usi.edu/disabilities. To

help ensure that accommodations will be available when needed, students are encouraged

to meet with course faculty at least 7 days prior to the actual need for the accommodation.

However, if you will be in an internship, field, clinical, student teaching, or other off-

campus setting this semester please note that approved academic accommodations may not

apply. Please contact Disability Resources as soon as possible to discuss accommodations

needed for access while in this setting.

Title IX -

Sexual Misconduct

USI does not tolerate acts of sexual misconduct, including sexual harassment and all forms

of sexual violence. If you have experienced sexual misconduct, or know someone who

has, the University can help. It is important to know that federal regulations and

University policy require faculty to promptly report incidences of potential sexual

misconduct known to them to the Title IX Coordinator to ensure that appropriate measures

are taken and resources are made available.

The University will work with you to protect your privacy by sharing information with

only those who need to know to ensure we can respond and assist. If you are seeking help

and would like to speak to someone confidentially, you can make an appointment with a

counselor in the University Counseling Center. Find more information about sexual

violence, including campus and community resources at www.usi.edu/stopsexualassault.

Syllabus Change

Policy

This syllabus serves as a guide to the course and may be subject to change. Please note

that students are responsible for all material discussed in class whether they are present or

not, which includes, but is not limited to, changes in assignments, assignment due dates,

exam dates, etc.

Important Dates

January 9 First Day of Class

February 21 CareerLink (Carter Hall - 10:00 a.m. to 2:00 p.m.)

March 06 Spring Recess (No Class)

March 08 Spring Recess (No Class)

March 16 Last Day to Drop/Withdraw without Evaluation

April 24 Last Day of Class

April 28 Spring 2018 Commencement (PAC)

May 01 Final Exam (12:00 – 2:00 P.M.)

Course Outline

and Schedule

The following schedule is the PROPOSED scheduled for the semester. As stated

previously, students are responsible for all material discussed in class, which includes (but

is not limited to) changes in assignments, assignment due dates, exam dates, etc.

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DATE CHAPTER ASSIGNMENT

Jan. 09

Jan. 11 *

Introduction

Information Technology Concepts

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Jan. 16

Jan. 18

Ch. 1 - Accounting Information

Systems: An Overview

DQ: 1.5, DQ: 1.8, PR: 1.3 (a-d)

Jan. 23

Introduction to Group Project

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Jan. 25

Jan. 30

Ch. 2 - Overview of Transaction Processing and

Enterprise Resource Planning Systems

PR: 2.9 (a)

Group Project - Phase 1

Initial Progress Report Due (01/30)

Feb. 01

Exam I (Chapters 1 and IT Concepts)

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Feb. 06

Feb. 08

Feb. 13

Review Exam I

Ch. 16 - General Ledger and Reporting System

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DQ: 16.1, PR: 16.2, PR: 16.4

Feb. 15

Feb. 20

Ch. 4 - Relational Databases DQ: 4.2, DQ: 4.3, PR: 4.2

Feb. 22

Feb. 27

Ch. 3 - Systems Documentation Techniques DQ: 3.3, Flowchart Handout

Group Project - Phase 2

Second Progress Report Due (02/27)

Mar. 01 Exam II (Chapters 2, 4, and 16)

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Mar. 06

Mar. 08

Spring Recess (No Class) ---

Mar. 13

Mar. 15

Review Exam II

Ch. 20 - Introduction to Systems Development

and Systems Analysis

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PR: 20.2, PR: 20.11

PR: 3.9b Due (03/15)

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DATE CHAPTER ASSIGNMENT

Mar. 20 *

Mar. 22 *

Group Project Practicum

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Group Project - Phase 3

Third Progress Report Due (03/22)

Mar. 27

Mar. 29

Ch. 21 - AIS Development Strategies DQ: 21.3, PR: 21.1, PR: 21.5

PR: 20.5 Due (03/29)

Apr. 03

Apr. 05

Apr. 10

Ch. 5 - Computer

Ch. 6 - Computer Fraud and Abuse Techniques

PR: 5.7, CA: 5.1

DQ: 6.3, PR: 6.2

PR: 21.4 Due (04/10)

Apr. 12 Exam III (Chapters 3, 20, and 21)

Apr. 17 *

Apr. 19 *

Ch. 7 - Control and Accounting Information Systems

Group Project Practicum

DQ: 7.3, DQ: 7.5

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Apr. 24 Exam IV (Chapters 5, 6, and 7)

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May 01

Final Exam (Group Project)

Group Project - Phase 4

Project Presentation

DQ = Discussion Questions PR = Problems CA = Cases

* Denotes class held outside of the classroom

Please let me know if you have any questions or need additional information.

Have a great semester!