ACC 3305 Accounting Information Systems

ACC 3305 Accounting Information Systems Course Description/Overview Analysis, design, and applications of accounting information systems with consideration of related internal control issues and management use of information. Prerequisite Knowledge BCIS 1305 and ACC 3303 Course Technology We will be retrieving materials from Blackboard and Connect. During the course, you will be required to complete assignments that will be delivered via Connect. QuickBooks will also be utilized. A publisher-provided online homework system is used to input assignments related to the Systems Understanding Aid and QuickBooks. You should have an understanding of Microsoft Office products such as Word, Excel, and PowerPoint. You should also have a basic understanding of online discussion forums. Class Meeting Times We will meet on scheduled dates from 9:30 AM 10:45 AM TR in Rassman 225. Technical Support The Technology Service Center (TSC) may be contacted by calling (325) 942-2911 or 1-866-942-2911 or by email at helpdesk@angelo.edu Faculty/Instructor Information Ms. Jenny Davis, MBA, CPA Adjunct, Department of Accounting, Economics and Finance Office: Remote Phone: 254-285-8855 (personal cell) E-Mail: jdavis@angelo.edu Office Hours: I do not have an office on-campus. I am usually available 12:00 PM - 8:00 PM CDT/CST via phone. I will return all messages email, voice mail, and text within 24 hours. Course Objectives Learning Objectives/Assessment Methods: The AICPA has developed a framework of core competencies for those entering the 1

Functional Competencies Decision Modeling Risk Analysis Leverage Technology accounting profession. These competencies are grouped into Personal, Broad Business, and Functional Categories. Feel free to visit this link for more details and discussion of these categories and competencies within each category. Whereas the Personal and Broad Business Competencies apply to all business courses (for example, the personal competency of communication skills), Functional Competencies are more course-specific. The functional competencies are used by the Department of Accounting to assess student learning outcomes and determine future courses of action for ensuring students obtain the functional competencies. This course will place a major emphasis on helping students acquire and develop three specific AICPA Functional Competencies, which are briefly described in the table below. These competencies will be formally assessed this semester, as also briefly described in the table below: Technical Skill Individuals preparing to enter the accounting profession must be able to use strategic and critical approaches to decision-making. They must objectively consider issues, identify alternatives, and choose and implement solution approaches in order to deliver services and provide value. Risk analysis and control is fundamental to professional service delivery. The understanding of business risk (that is, the risk that an entity either a client or the prospective accounting professional s employer will fail to achieve its objectives) affects how business strategy is created and implemented. Technology is pervasive in the accounting profession. Individuals entering the accounting profession must acquire the necessary skills to use technology tools effectively and efficiently. These technology tools can be used both to develop and apply other functional competencies. Competency Development This competency is emphasized by course material in chapters 1, 2, 3, 4, 5, 6, 7, 9, 10, 11, 12, & 13 of the textbook. Formal assessment of competency: Students will complete a flowcharting assignment for helping learn to employ model-building to quantify or test solutions (a sub-objective of the competency, per the framework). This competency is emphasized by course material in chapters 1, 2, 3, 4, 5, 6, 7, 9, 10, 11, 12, & 13 of the textbook. Formal assessment of competency: Students will complete a fraud assignment for helping learn to identifies risks of negative outcomes (including fraud) (a sub-objective of the competency, per the framework). This competency is emphasized by course material in chapters1, 2, 3, 4, 5, 6, 7, 9, 10, 11, 12, & 13 of the textbook. Formal assessment of competency: Students will complete a series of assignments for helping learn to use technology assisted tools to assess and control risk and document work performed (a sub-objective of the competency, per the framework). 2

Course Textbook and Required Readings Accounting Information Systems, 2nd edition (Connect access card), by Richardson, Chang and Smith, McGraw Hill, ISBN 9781260008944. You can order the Connect access card for $137.50 using the Connect Enrollment link on Blackboard. Systems Understanding Aid, 9 th Edition, by Alvin Arens, Armond Dalton Publishing, ISBN 9780912503578 Computerized Accounting using QuickBooks Pro 2015, by Alvin Arens, Armond Dalton Publishing, ISBN 9780912503592 You can order the System Understanding Aid and the Computerized Accounting using QuickBooks as a bundle for $140.00 plus $14.35 shipping at http://www.armonddalton.com/. Click on Order Textbooks then select Student Orders. Other readings will be assigned in a timely manner as needed and will be provided to you as PDF, in MS Word format, or as a link to an online resource. Grading Policies This course employs the following to measure student learning. Requirement Total Due Exams - 4 exams @100 points each (Individual) 400 Tuesday, February 27 Tuesday, March 27 Tuesday, April 17 Thursday, May 10 Chapter Quizzes - 12 Chapters (18 quizzes) (Individual) 100 As assigned LearnSmart 12 Chapters (Individual) 90 As assigned Participation (Group & Individual) 120 As assigned System Understanding Aid (Individual) 190 As assigned QuickBooks Project (Individual) 100 As assigned Total points available 1000 3

Angelo State University employs a letter grade system. Grades in this course are determined on a percentage scale: A = 90 100 % B = 80 89 % C = 70 79 % D = 60 69 % F = 59 % and below. Response Time Any items not automatically graded will be graded and returned one week after the due date. Responses to all messages will normally be within 24 hours Monday through Friday. Missed/Late Work The chapter quizzes, LearnSmart, and participation assignments will not be accepted late. The SUA and QuickBooks assignments will be assessed a 10% per day late penalty. Participation/Absenteeism Student participation in this course consists of two components: participation in group assignments and online discussion boards. Students will complete three group assignments before the first exam. Students will choose partners for the group assignments (to be done in groups of three). It is the student s responsibility to find partners and notify the professor of their group members. Students will work with the same partners on all the group assignments. When working on the group deliverable, each student is equally responsible for assignment deliverables being completed and turned in by the due date. If a student has issues with a group member, the student is to notify the professor in a timely manner so the issues can be resolved. After the first exam, students will participate in weekly online discussions until the course ends. Exams Exam questions will be based on text material, class discussions, cases, and homework assignments. There will be three exams during the semester each worth 100 points and a final exam worth 100 points. The class schedule shows the expected date and the anticipated course material to be tested on each exam. Exams may contain objective questions (for example, multiple choice, matching, true/false) and/or discussion questions/problems. The format of each exam will be discussed as the time of the exam approaches. Other than for university-allowable excuses, THERE WILL BE NO MAKEUP EXAMINATIONS GIVEN! Failure to take an exam at the scheduled time will result in a zero (0). 4

Students are responsible for letting the professor know as soon as reasonably possible his/her university-allowable excuse for missing an exam. Failing to do so within a reasonable timeframe, as judged by the professor, will result in no opportunity for taking a make-up exam in place of the missed exam, and a grade of zero being assigned to the missed exam. Students must take the make-up exam on the first day possible (the professor s expectation is that this will be the first weekday after the missed exam). Only university-allowable excuses allow a make-up exam to be taken in place of a missed exam. A student s employment schedule is not a university-allowable excuse for missing either a regularly scheduled exam or a make-up exam. Failing to take advantage of the make-up exam opportunity will result in a grade of zero for the missed exam. Textbook Chapter Quizzes & LearnSmart These assignments are taken online via Connect. Please see the course outline for due dates. SUA and QuickBooks Pro The required assignments for both will be submitted via the online grading system provided by the publisher. Instructions will be given to students when this part of the course is reached. The Systems Understanding Aid (SUA) is a manual accounting system with its own instruction packet. It takes you through all the steps in an accounting system and illustrates most of the important documents. The objective is to apply previously learned accounting principles in relation to accounting transaction cycles and the accounting cycle while extending your knowledge of accounting information systems, business cycles, and internal controls. Please note that the project has many steps which must be completed before proceeding to the next and will take a considerable amount of time to complete, so you will need to plan ahead. Students will also learn to use QuickBooks Pro through completing the required assignments. Course Policies Academic Honesty and Integrity Angelo State University expects its students to maintain complete honesty and integrity in their academic pursuits. Students are responsible for understanding and complying with the university Academic Honor Code, which is in both print and web versions of the ASU Student Handbook. Academic integrity is expected. This includes, but is not limited to, any form of cheating, plagiarism, unauthorized sharing of work, or unauthorized possession of course materials. The professor assumes that all students can be trusted. Please do no violate this trust. Violation of academic integrity will result in a failing grade for the course. 5

It is the professor s intention to be as fair and impartial as is humanly possible. Therefore, all students will be asked to adhere to the same set of guidelines and rules UNLESS there are disabilities or documented extenuating circumstances that have been discussed with the professor and the Student Life Office. Please make sure you inform the professor as soon as any situation arises. Do NOT wait until the problem is compounded by poor class performance, poor attendance, etc. Code of Ethics Students, faculty, administrators and professional staff of the College of Business should always: Be forthright and truthful in dealings with all stakeholders Take responsibility for one s actions and decisions Serve as an example of ethical decision-making and behavior to others Admit errors when they occur, without trying to conceal them Respect the basic dignity of others by treating them as one would wish to be treated Courtesy and Respect Courtesy and respect are essential ingredients to this course. We respect each other's opinions and respect others points of view at all times while in our class sessions. The use of profanity and harassment of any form is strictly prohibited (Zero Tolerance), as are those remarks concerning one's ethnicity, life style, religion, etc., violations of these rules will result in appropriate disciplinary actions. Accommodations for Disability ASU is committed to the principle that no qualified individual with a disability shall, on the basis of disability, be excluded from participation in or be denied the benefits of the services, programs or activities of the university, or be subjected to discrimination by the university, as provided by the Americans with Disabilities Act of 1990 (ADA), the Americans with Disabilities Act Amendments of 2008 (ADAAA), and subsequent legislation. Student Affairs is the designated campus department charged with the responsibility of reviewing and authorizing requests for reasonable accommodations based on a disability, and it is the student s responsibility to initiate such a request by emailing studentservices@angelo.edu, or by contacting: Mrs. Dallas Swafford Director of Student Development Office of Student Affairs University Center, Suite 112 325-942-2047 Office 325-942-2211 FAX Dallas.Swafford@angelo.edu Student absence for religious holidays As stated in the Angelo State University Operating Policy and Procedures (OP 10.19 Student Absence for Observance of Religious Holy Day), a student who intends to miss class to observe a religious holy day should make that intention known in writing to the instructor prior to the absence. A student who is absent from classes for the observance of a religious holy day shall be allowed to take an examination or complete an assignment scheduled for that day within a reasonable time after the absence. 6

Course Drop To view information about how to drop this course or to calculate important dates relevant to dropping this course, you can visit http://www.angelo.edu/services/registrars_office/course_drop_provisions.php. Incomplete as a Course grade As stated in the Angelo State University Operating Policy and Procedure (OP 10.11 Grading Procedures), the grade "I" is given when the student is unable to complete the course because of illness or personal misfortune. For undergraduates, an "I" that is not removed before the end of the next long semester automatically becomes an "F". A graduate student will be allowed one year to remove a grade of "I" before it automatically becomes an "F". To graduate from ASU, a student must complete all "I's". Grade Appeal Process As stated in the Angelo State University Operating Policy and Procedures (OP 10.03 Student Grade Grievances), a student who believes that he or she has not been held to appropriate academic standards as outlined in the class syllabus, has experienced inequitable evaluation procedures, or inappropriate grading practices, may appeal the final grade given in the course. The burden of proof is upon the student to demonstrate the appropriateness of the appeal. A student with a complaint about a grade is encouraged to first discuss the matter with the instructor. For complete details, including the responsibilities of the parties involved in the grade appeal process and the number of days allowed for completing the steps in the process, see Operating Procedure 10.03 at: http://www.angelo.edu/content/files/14196-op-1003-gradegrievance. Course Outline The course outline is on the next page. 7

Week Module Dates Learning Unit Class Meetings & Exams 1 M1 1/16-1/22 C1: AIS & Firm Value Connect Assignments due by 11:59 PM Group Assignments due by 11:59 PM Online Discussions due by 11:59 PM SUA & QuickBooks Assignments due by 11:59 PM 2 M1 1/23-1/29 C1 3 M1 1/30-2/5 C2: Accountants as Business Analysts 4 M1 2/6-2/12 C2 & C2 Appendix A - Flowcharting Tuesday, 2/6: Class Meeting Tuesday, 2/6: C1 & C2 P1 C2 Appendices - 5 M1 2/13-2/19 Flowcharting & DFDs C3: Data Modeling Monday, 2/19: C2 FC 6 M1 2/20-2/26 C3 Appendix A - ERDs Monday, 2/26 (M1) Monday, 2/26: C3 & C4 7 M2 2/27-3/5 Exam 1: Module 1 Tuesday, 2/27: Exam 1 9:30 AM -10:45 AM C4: Relational Databases & Enterprise Systems Friday, 3/2: Initial Post Monday, 3/5: SUA 1 Monday, 3/5: Participation 8 M2 3/6-3/10 C5: Sales & Collection Business Process Friday, 3/9: Initial Post Monday, 3/19: SUA 2 Monday, 3/19: Participation 3/11-3/17 SPRING BREAK M2 3/18-3/19 C5 9 M2 3/20-3/26 C6: Purchase & Payments Business Process Monday, 3/26 (M2) Friday, 3/23: Initial Post Monday, 3/26: SUA 3 Monday, 3/26: Participation 10 M3 3/27-4/2 Exam 2: Module 2 Tuesday, 3/27: Exam 2 9:30 AM -10:45 AM C7: Conversion Business Process Friday, 3/30: Initial Post Monday, 4/2: SUA 4 Monday, 4/2: Participation 11 M3 4/3-4/9 C9: Data Analytics in Accounting Friday, 4/6: Initial Post Monday, 4/9: SUA 5 Monday, 4/9: Participation 12 M3 4/10-4/16 C10: Reporting & XBRL Monday, 4/16 (M3) Friday, 4/13: Initial Post Monday, 4/16: QB 1 Monday, 4/16: Participation 13 M4 4/17-4/23 Exam 3: Module 3 Tuesday, 4/17: Exam 3 9:30 AM -10:45 AM C11: AIS & Internal Controls Friday, 4/20: Initial Post Monday, 4/23: QB 2 C12: Information Security & Computer Fraud Monday, 4/23: Participation 14 M4 4/24-4/30 C13: Monitoring & Auditing AIS Friday, 5/4 (M4) Friday, 4/27: Initial Post Monday, 4/30: QB 3 Monday, 4/30: Participation 8 15 M4 5/1-5/4 Friday, 5/4: QB 4 16 FINALS 5/7-5/11 Exam 4: Module 4 Thursday, 5/10: Exam 4 8:00 AM, - 10:00 AM