Syllabus
Houston Community College
Accounting Department
This course is approved by the State Board of Public Accountancy
For CPA Candidates.
ACNT 2332 – Accounting Information Systems
This course will provide students with the knowledge and skills they need to pursue successful
careers in accounting. The course reflects how IT is altering the nature of accounting.
Specifically, the text discusses how such developments as the Internet, electronic commerce,
EDI, and databases are fundamentally transforming the way organizations conduct their business
activities. It is also explained how these IT developments are changing the way businesses
account for the result of those activities.
Prerequisite: ACCT 2302 (Principles of Accounting II)
Prepared by: Dr. Marina Grau - Instructor of Accounting - Southwest College
Office Hours:
Monday thru Friday 8:30 – 4:30 p.m. or by appointment at:
5601 West Loop South # 213 (West Loop Campus)
Phone: 713/718-7905
E-mail: marina.grau@hccs.edu
Basic Course Goals:
This course is designed to help students acquire the understanding and knowledge of AISs that
they must have to succeed in their chosen field. Today’s accounting students will become
tomorrow’s users, auditors, and managers of computer-based information systems. As primary
users of information systems in organizations, accountants must participate in their design and
understand their operation.
Accounting managers must measure and evaluate the performance of information systems.
Internal and external auditors must assess the quality of information processing and evaluate the
accuracy of information input and output. The major share of the accounting consultant’s work is
in the design, implementation, and evaluation of information systems.
Upon completion of this course, the students will possess a basic knowledge of computer-based
information systems and their role in performing the accounting function in contemporary
business organizations.
Required Textbook:
Accounting Information Systems – 3rd. Edition by Robert L. Hurt
Publisher: McGraw-Hill
ISBN# 978-0078025334
Textbook can be purchased at any HCCS bookstore or directly from the publisher.
Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing, etc.)
who needs to arrange reasonable accommodations must contact the appropriate Disability
Support Service (DSS) Counselor at the beginning of each semester. Faculty is authorized to
provide only the accommodations requested by the Disability Support Services Office.
Students who are requesting special testing accommodations must first contact the appropriate
DSS Counselor for assistance. Please contact the Distance Education Counselors at 713/7187014 or 713/718-7008 in order to be referred to the appropriate Disability Support Service
Counselor.
Students who require testing accommodations need to schedule an appointment for testing to
ensure that staff will be available for proctoring and to arrange for any adaptive equipment that
may be required. Students should contact the distance education instructor’s “Instructional
Support Specialist” (ISS) the week prior to each of the exams throughout the semester to confirm
that the requested testing accommodations will be met. If you need assistance in determining
your instructor’s ISS, please contact your instructor or the Distance Education Counselors for
assistance.
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit the assignments in a
timely manner. Dates will be published in your Eagle On Line homepage.
Accounting is best learned through doing. Therefore there will always be assignments to be
prepared at home. This will require a considerable commitment of time and effort from you.
Typically, the successful student in college can count on 9 hours of studying every week to
master the content of the chapters and completing the assignments.
Students are responsible for the "learning objectives" at the beginning of each chapter.
Accounting is a subject that cannot be mastered passively. The concepts and ideas could be
compared to building blocks; each serves as a foundation for the new ones. It is extremely
important that each student be actively involved in the learning process. This requires intensive
studying of each chapter, reviewing the study guide and continuous application of the ideas to all
assignments.
Your final grade for this course will be based on how well you do in meeting the evaluation
requirements and applying the grading scale listed below:
Evaluation Requirements:
2 sectional assessments
Final examination
Project
200 points
150 points
50 points
Total
400 points
Grading Scale:
90-100
=A
80-89
=B
70-79
=C
60-69
=D
Below 60
=F
Assessments and Final Exam:
►THERE ARE NO MAKE UP ASSESSMENTS.
►BE SURE YOU ARE AVAILABLE DURING TESTING DATES
All students must complete all the requirements and take a final exam to earn a grade in
this course.
►FINAL EXAM WILL BE AT THE WEST LOOP CENTER.
►DATE WILL BE POSTED IN YOUR EAGLE ONLINE WEBSITE.
Assignments:
All assignments will be posted in the Eagle Online site for this course. I will not accept late
assignments for grading.
Drops or Withdrawals:
It is the responsibility of each student to officially drop or withdraw from the course. Failure to
officially withdraw may result in the student receiving an “F” in the course. A student may
officially withdraw in any of the following ways:
1. Complete an official withdrawal form at the campus he/she is attending or any other
HCCS campus.
2. Complete a withdrawal form and write a letter to the
Registrar's Office:
Office of Student Records
Houston Community College System
P. O. Box 667517
Houston, TX 77266-7517
The withdrawal will be effective as of the date of the postmark. Drops or withdrawal requests will
not be accepted by telephone.
Academic Dishonesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling course
requirements. Penalties and/or disciplinary proceedings may be initiated by College System
officials against a student accused of scholastic dishonesty.
“Scholarly Dishonesty” includes, but is not limited to, cheating on a test, plagiarism, and collusion.
Anyone caught cheating on an exam will be given a zero on the exam. A report of the incident
will also be submitted to the appropriate school officials.
Recommended work at the end of each chapter:
A listing of chapters that will be covered in this course will be posted in Eagle Online the first
week of classes. In order to assure yourself that you have a good understanding of the chapters,
I recommend that you complete the quizzes, discussion questions, problems, and cases at the
end of each chapter, some are available on-line. These assignments are designed to assist you
understand the material and will not be collected or graded. Solution Manuals are available with
the tutors so you can check your answers.
Tutoring and Lab Hours:
Tutors and solution manuals are available for all accounting students free of charge at the
following locations:
Central Campus –
Stafford Campus – (Learning Hub)
West Loop Campus –
Town and Country –
Alief Campus – Check with the campus director for the open lab location
Eastside Campus
Please call the Accounting Department for scheduled hours 713/718-7911 at each
campus.
IMPORTANT
The Distance Education Student Handbook contains policies and procedures unique to the DE student.
Students should have reviewed the handbook as part of the mandatory orientation. It is the student's
responsibility to be familiar with the handbook's contents. The handbook contains valuable
information, answers, and resources, such as DE contacts, policies and procedures (how to drop,
attendance requirements, etc.), student services (ADA, financial aid, degree planning, etc.), course
information, testing procedures, technical support, and academic calendars. Refer to the DE Student
Handbook by visiting this link:
http://de.hccs.edu/de/de-student-handbook