Syllabus for CRN 80015

Transcription

1 Syllabus for CRN ACG 3401 Accounting Information Systems (3 Credit Hours) Lutgert College of Business Department of Accounting Fall 2012 Dr. Tanya Benford CPA Assistant Professor Department of Accounting Lutgert College of Business Office: LH 3347 Phone: Office Hours: Tuesday 5:00 PM 6:00 PM; Class Location: Lutgert Hall (LH) 2209 Wednesday 12:45 PM 4:45 PM Class time: M 6:30 9:15 PM and by appointment Course Description: Primary processes, or cycles, of organizations; documentation of business processes; and the risks associated with each event in the processes. Emphasis is placed on controlling risks and minimizing the potential impact they have on businesses. Topics include transaction cycles, fraud and internal controls, and relational database structure. ACG 3401 Accounting Information Systems (AIS) covers accounting systems concepts needed by accountants to understand information flows in business events and processes, minimize risk to the integrity of data, and understand the structure of accounting data. AIS provides students with an understanding of small business accounting software as well as skills needed in auditing. Concepts taught build on material in introductory computing courses and introductory accounting courses. Prerequisite(s): ACG 3103 with a minimum grade of B and ISM 3011 with a minimum grade of C Accounting Comprehensive Exam (ACE) in ACG 4632 and ETS Exam in GEB 4890: The sequence of core classes that you are taking in the accounting program (AIS, intermediate accounting, cost, auditing, business law and tax) serves to prepare you for the Accounting Comprehensive Exam (ACE). All accounting majors are required to take the ACE exam at the end of ACG 4632 in order to earn a grade in that course. The ACE exam helps the Accounting Department assess whether students are meeting the learning goals established for the BS degree in accounting. The knowledge you are gaining in the business foundation and core courses in principles of accounting, computers, economics, finance, information systems, law, management, marketing, and operations serves to prepare you for the Educational Testing Service (ETS) exam. All business majors are required to take the ETS exam at the end of GEB 4890 in order to graduate with a BS degree. While your performance on ACE and ETS exams will not impact your grade in ACG 4632 or in GEB 4890, please take these exams very seriously. They are the main tools used to assess the BS degree program in accounting. It is imperative that you do your best in answering the questions. Otherwise, the results will not be reliable and the assessment will not be robust, a result that may jeopardize our SACS accreditation and the Academic Learning Compact we made with the State of Florida, along with having a negative impact on our AACSB accreditation (more about AACSB at: and click on the AACSB logo at the top left).

2 Those students performing above the 80% level in each of the eight sections of the ACE exam and those performing above 80% on the ETS exam will receive a letter of commendation from the Chair and/or Dean recognizing these achievement(s) which can be used as a resume item. Learning Goal Outcome Assessment Demonstrate knowledge of risk management techniques as they apply Understand the business to accounting (ELO1). environment Demonstrate knowledge of ethical s and Exams issues as they apply to accounting (ELO2). Be effective problem solvers Analyze accounting problems that concern accounting practice areas s and Exams (PLO1) Be effective communicators Interpret the relevance of information (CLO1). Communicate reliable information (CLO2). s and Exams Have interdisciplinary business knowledge Apply accounting theories/standards to accounting practice areas (KLO1). Have knowledge of all business areas of study (KLO2) s and Exams When assessing the LOs above, if 90% of the students answer 80% of the question(s) correctly the assessment is exemplary; if 80% of the students answer 80% of the question(s) correctly the assessment exceeds expectations; if 70% of the student answer 80% of the question(s) correctly the assessment meets expectations; if less than 70% of the students answer 80% of the question(s) correctly, the assessment is below expectations; and if less than less than 60% of the students answer 80% of the question(s) correctly, the assessment fails. Required course material: Custom for ACG 3401 AND Pearson Custom Library; Accounting Information Systems, ACG 3401, Florida Gulf Coast University OR Romney, Marshall B. / Steinbart, John Paul. (2012). Accounting Information Systems. Upper Saddle River, NJ: Pearson Education Inc. publishing as Prentice Hall, ISBN 10: , 12th ed Course Policies Grading Assessment Points Weight Exam 1 Conceptual foundations of AIS % Exam 2 AIS Applications (REA Exam) % Exam 3 Access Exam % Final Exam Control and Audit of AIS % Access project % Class s (e.g. homework, in-class activities, take home 50 5% quizzes Chapter etc.) Quizzes (Romney & Steinbart) 50 5% Quizzes % Presentation % Class Participation 50 5% Total %

3 Grades are based on points and determined as follows: Grade Points A 900 B+ 880 B 800 C+ 780 C 700 D 600 F <600 There are no make ups for missed exams. If a student cannot take an exam because of a university excused absence this counts as a missed exam. The material and points for the missed exam will be added to the final. Therefore, if a student misses an exam because of an illness, the missed exam material and points will be added to the final. If a student misses more than one exam, alternative arrangements must be made with the instructor. If a student misses the final exam, alternative arrangements must be made with the instructor. Course Requirements Individual Four exams are required in this course. There are 13 chapter quizzes from the textbook (Accounting Information Systems Pearson Custom Library); the highest ten (10) quiz grades will be counted. Five (5) quizzes and other in-class/out-of-class assignments are also required. Project An Access project is required. Students may elect to work individually or in small groups of no more than three (3) students in the same section of ACG Group A group presentation comparing and contrasting AIS solutions is required. Students will be randomly assigned to their groups by the instructor. s All assignments are due 15 minutes before the beginning of class, on the due date in the schedule of course activities (below), unless otherwise specified. Students should be prepared to discuss assignments. No late assignments will be accepted. Attendance Policy All students are expected to prepare for and participate in class. You are expected to be an active participant in the learning process. Students who feel somewhat timid about verbal participation are strongly encouraged to give it a try. A good way to start is by bringing in accounting/industry news. There is no safer place to exercise your speaking skills than in class. Obviously, to make a contribution, you must attend class. Excellence means being prepared, attentive, and involved. Examinations The examinations may comprise any or all of the following question types: multiple choice, short answer, applied problems, or case analyses. Examinations are based on material in the textbook and on class lectures. The Access exam will be administered using a computer and requires a demonstration of Access skills. Therefore, if you elect to work in a group, it is important to allocate the tasks of the Access project such that all individuals learn ALL the skills. Students are encouraged to study problems covered in class and problems available in Angel and on the Pearson website in preparation for examinations.

4 Students complete one chapter of study, run reports and complete a quiz as shown on the schedule of course activities (below). Students install QB software on their personal computers. If you do not have access to a personal computer on which you can install this software, let the instructor know and access will be made available in a PC lab on campus. Disks with a 140 day software license and files come with the text. Quizzes are available in Angel. Students get two (2) opportunities to take each quiz and the highest score for each quiz will be used in the grade calculations. Quizzes must be taken by the deadline. No exceptions. Plan ahead and start early. Students who get behind on these assignments generally do not catch up. This skill is demanded by all SW Florida CPA firms before you come to work in an internship or in a job. Incompletes Incompletes are only granted in extreme circumstances, not for work-related deadlines, prior personal commitments, or falling behind in readings or assignments. An instructor may only grant an incomplete if the student has completed 60% of the course work and has maintained a 'B' in the completed course work. Instructors have the right to deny requests for Incompletes, and/or require work for incompletes to be submitted prior to the maximum 12-month extension referenced in FGCU s policy. (DRAFT) COURSE SCHEDULE of ASSIGNMENTS and ACTIVITIES This Course Runs from August 20 to December 10, 2012 The last date to withdraw from this course without academic penalty is Friday November 2, Note: In the following table, the following abbreviations apply to readings. If you have questions on the readings, be sure to post them in the appropriate week's conference. AIS = Pearson Custom Library; Accounting Information Systems, ACG 3401, Florida Gulf Coast University OR Romney, Marshall B. and Paul John Steinbart. (2012). Accounting Information Systems QB= Custom for ACG 3401 Module 1: Conceptual Foundations of AIS Week 1 Aug 20 Week 2 Aug 27 AIS: CH 1 Accounting Information Systems: An Overview QB: CH 1 Get Ready for Pro Install software and get files organized NOW. No assignment due. AIS Quiz Chapters 1 & 2 AIS: CH 2 Overview of Transaction Processing and Enterprise Resource Planning Systems CH 1 Introduction (Get started now nothing is due) Week 3 Sept 3 Labor Day Observed No Class

5 Week 4 Sept 10 Week 5 Sept 17 Week 6 Sept 24 s EXAM 1 AIS Quiz Chapters 3 & 4 AIS: CH 3 Systems Documentation Techniques AIS: CH 4 Relational Databases QB: CH 2 Basics (Make sure you have begun! s begin next week) AIS Quiz Chapters 5 (12), 6 (13) AIS: CH 5 (12) The Revenue Cycle: Sales to Cash Receipts AIS: CH 6 (13) The Expenditure Cycle: Purchasing to Cash Disbursements QB: CH 3 General Journal Transactions and Reports. QB Quiz CH 3 Due Sunday Sept. 11:55 pm in Angel AIS Chapters 1-6 Module 2: AIS Applications & the REA Data Model AIS: CH 7 (17) Database Design Using the REA Model AIS: CH 8 (18) Implementing and REA Data Model Week 7 Oct 1 Week 8 Oct 8 Access Movies Unlimited Quiz Cardinality Quiz Movies Unlimited read and bring hard copy to class THQ #1 available QB: CH 4 - Customer Activities For A Service Based Business QB Quiz CH 4 Due Sunday Sept. 11:55 pm in Angel THQ #1 due bring hard copy of solution to class AIS: CH 9 (19) Special Topics in REA Modeling Database Labs #1 & #2 download handouts and bring to class THQ #2 available Week 9 Oct 15 Access THQ #2 due bring hard copy to class Database Labs #1 & #2 Continued bring handouts to class Database Labs #3 & #4 download handouts and bring to class Database Project available

6 Week 10 Oct 22 EXAM 2 Discuss Database project requirements REA Exam QB: Ch 5 - Vendor Activities For A Service Based Business QB Quiz Ch 5 Due Sunday Oct 11:55 pm in Angel Week 11 Oct 29 Week 12 Nov 5 Module 3 Control and Audit of AIS AIS Quiz Chapter 10 (5) & 11 (6) AIS: CH 10 (5) Computer Fraud AIS: CH 11 (6) Computer Fraud and Abuse Techniques QB: CH 6 - Payroll Activities For A Service Based Business Quiz CH 6 Due Sunday Oct 11:55 pm in Angel AIS Quiz Chapter 12 (7) & 13 (8) AIS: CH 12 (7) Control and AIS AIS: CH 13 (8) ISCSR Part 1: Information Security QB: CH 7 - Closing the Period For A Service Based Business Quiz CH 7 Due Sunday Nov 11:55 pm in Angel Week 13 Nov 12 Week 14 Nov 19 Week 15 Nov 26 EXAM 3 Veteran's Day Observed No Class AIS Quiz Chapter 14 (9) & 15 (10) AIS: CH 14 (9) ISCSR Part 2: Confidentiality and Privacy AIS: CH 15 (10) ISCSR Part 3: Processing Integrity and Availabilty Access Project Due AIS Quiz Chapter 16 (11) AIS: CH 16 (11) Auditing Computer-Based Information Systems ACCESS Exam Week 16 Dec 3 Group Presentations DECEMBER 10 Lutgert Hall (LH) 2209 Final Exam (AIS Chapters 10 16) 7:30 PM 10:15 PM Teaching Philosophy I view education as an interactive process between student and professor designed to establish a solid basis for lifelong learning. Today s business environment is an increasingly sophisticated global environment in which accounting tasks are more complex and ever changing. I encourage you to view the business world as a nexus of unstructured problems, many

7 of which have yet to be identified. Practicing a proactive approach to problem identification will allow you create value for yourself and those around you. Center for Academic Achievement The Center for Academic Achievement (CAA) provides academic support services to all FGCU students. Students can take advantage of our free peer tutoring and Supplemental Instruction sessions for lower-level math and science courses, as well as workshops to facilitate the development of skills necessary for college success. If you would like to participate in any of our programs, learn about tutoring services, or meet with an Academic Retention Coordinator, please visit the CAA in Library 103 or call us at (239) Our website is Additional Instructor Information I received a Ph.D. in accounting from the University of South Florida (2000). My research interests include business process controls and corporate governance and risk management as well as the impact of information technology on judgment and decision-making in accounting. Prior to entering academia, I was Director of Finance for the Atlanta Symphony Orchestra. I have also held senior management positions in both the airline and insurance industries and I began my career as a staff accountant at Coopers & Lybrand (PwC) in Miami, Fl. UNIVERSITY STATEMENTS Academic Behavior Standards and Academic Dishonesty All students are expected to demonstrate honesty in their academic pursuits. The university policies regarding issues of honesty can be found in the FGCU Student Guidebook under the Student Code of Conduct and Policies and Procedures sections. All students are expected to study this document which outlines their responsibilities and consequences for violations of the policy. The FGCU Student Guidebook is available online at Disability Accommodations Services Florida Gulf Coast University, in accordance with the Americans with Disabilities Act and the university s guiding principles, will provide classroom and academic accommodations to students with documented disabilities. If you need to request an accommodation in this class due to a disability, or you suspect that your academic performance is affected by a disability, please contact the Office of Adaptive Services. The Office of Adaptive Services is located in Howard Hall 137. The phone number is or TTY Student Observance of Religious Holidays All students at Florida Gulf Coast University have a right to expect that the University will reasonably accommodate their religious observances, practices, and beliefs. Students, upon prior notification to their instructors, shall be excused from class or other scheduled academic activity to observe a religious holy day of their faith. Students shall be permitted a reasonable amount of time to make up the material or activities covered in their absence. Students shall not be penalized due to absence from class or other scheduled academic activity because of religious observances. Where practicable, major examinations, major assignments, and University ceremonies will not be scheduled on a major religious holy day. A student who is to be excused from class for a religious observance is not required to provide a second party certification of the reason for the absence. Resources for Faculty General Education Information on General Education program requirements is available online at Service Learning Information on integrating service learning into the course and course syllabus is available online at

8 Distance Learning Information on distance learning courses is available online at Online Tutorials Information on online tutorials to assist students is available online at Approved by Faculty Senate; Approved by Provost and Vice President for Academic Affairs Page 3 ANGEL Learning Management System and Demonstration Site Information on ANGEL is available online at and Library Resources Main page: Tutorials & Handouts: Research Guides: Faculty Support: Contact Us: