Accounting Information Systems – ACTG 313
Instructor Name:
Dr. Matthew Reidenbach
E-mail & Office Phone:
reidenmr@jmu.edu; (540)-568-3209 (e-mail or Zoom preferred)
Office Location:
COB / Hartman – 4th Floor (Zoom while in online instruction)
Office Hours
M/W 2:30-3:45 p.m. Zoom and/or e-mail to meet in-person
F 10 a.m.-12:30 p.m. Zoom or by appointment
Course Information – Spring 2021:

Section 1 – Monday/Wednesday, 3:55 - 5:10 p.m. (COB / Hartman 2030 – Zoom will be
only option while university mandates online instruction)
 Section 2 – Monday/Wednesday, 5:35 - 6:50 p.m. (COB / Hartman 2030 – Zoom will
be only option while university mandates online instruction)
 Section 3 – Monday/Wednesday, 7:15 - 8:30 p.m. (COB / Hartman 2030 – Zoom will
be only option while university mandates online instruction)
Note: This syllabus is subject to change as deemed appropriate by the instructor with advance
notification. Modifications if need to shift online occurs are noted in purple.
Course Overview
Course description
Covers the use of accounting systems for the collection, organization, analysis and reporting of accounting data. Topics
include: internal controls, documentation of accounting systems, transaction processing cycles, auditing information
technology, e-commerce, computer and information systems security and integration of business functions in the
accounting process.
Course Prerequisite / Co-requisite
ACTG 303: Basic Spreadsheet Skills for Accounting.
Learning objectives
After successfully completing the course, students are expected to be able to:
1. Identify and explain the basic transaction processing cycles, personnel and documents comprising modern
accounting systems.
2. Document the basic transaction processing cycles comprising modern accounting systems.
3. Identify threats to the basic transaction processing cycles comprising modern accounting systems.
4. Use information technology to perform basic accounting functions for a small business.
My Course Goals
1. Understand the benefits and costs of how technology affects internal controls and accounting
information.
2. Apply your accounting knowledge to analyze journal entries.
3. Evaluate the role of an accounting information system in communicating the nature and quality
of accounting information to shareholders.
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Course Materials
Required Textbook
Accounting Information Systems with Revel – 15th Edition. Authors: Romney, Steinbart, Summers and Wood.
[ISBN: 9780135572870]
Note: Revel access includes an electronic copy of the physical textbook. You may choose to forego a physical
textbook if you prefer since you can make notes in the electronic chapter as you complete the Revel
reading assignments.
There is also is a free 14-day trial access period where you can complete assignments using your JMU email
account by clicking on any Revel assignment within Canvas.
Required Supplemental Text
Alpine Cupcakes Audit Case with Data Analytics – 2nd Edition. Authors: Dee, Durtschi, and Mindak.
[ISBN: 9781618533234]
This resource includes both manual and electronic accounting records. We will be referring to parts of this
throughout the course and you will use it for at least some of the homework and group project assignments. You
won’t need this until about week 3 of the course when we start chapter 14.
You can purchase this directly from the publisher using this link: (https://mybusinesscourse.com?code=10042201-1488)
While we won’t use the case for this purpose, you may also find this helpful for reviewing how auditors create
working papers and test the revenue cycle should you wish to get ahead for ACTG 410 and/or an audit internship.
Highly Recommended CPA Review Resource
Gleim Auditing & Systems Exam Questions and Explanations – 21st Edition. [ISBN: 9781618541819]
I will be giving you a list of practice questions to go through related to each chapter (as relevant). I will pull
some of these questions on the course exams. As it currently stands, this will also be useful for ACTG 410
so you will get multiple semesters of use from this resource.
You can purchase a paper copy or, alternatively, purchase electronic access directly from the publisher
(https://www.gleim.com/academia/eqe/auditing-and-systems- eqe/) using their JMU college student discount.
Additional Optional Online Materials:
 Articles and other supplements will be posted to Canvas.
 Textbook Supplements:
https://media.pearsoncmg.com/ph/bp/bp_harrison_BP/romney_ais15e/romneystudentresources15e.html
Course Assessments
Assessment
Revel chapter reading assessments (Open book, online)
Homework (3 individual assignments @ 8 % each)
Group Projects (2 projects with 3-4 team members @ 9 % each)
Exam #1 (Closed book/notes, in-class exam)
Exam #2 (Closed book/notes, in-class exam)
Exam #3 (Closed book/notes, in-class exam)
Total
2
Grading Weight
4
%
24
%
18
%
18
%
18
%
18
%
100
%
Exam Policy
 Exams will be 75 minutes in length, consisting of a mixture of multiple choice questions, fill-in questions,
free response questions, and document review questions.
 Unless otherwise approved by me, exams must be taken during your regular class time due to classroom
capacity restrictions. To ensure fairness to all students, I plan to schedule exam #3 (non-cumulative “final
exam”) on a common day (likely the Friday of final exam week but date to be determined).
 To ensure fairness to all students, for any exams administered online, all students must turn on their
webcam for the entire exam to ensure they are the student taking the exam.
 Students must take the exam during the time of their official JMU class schedule unless modified with
prior administrative approval as well as prior student notification.
Exam Makeup and Deferrals
 If a student is unable to take an exam, there must be a strongly compelling reason (my assessment) that
corresponds with acceptable written evidence. If my explicit written approval is given prior to the exam date, a
student may arrange with me to take the exam at a mutually agreeable time. Without this explicit written
approval, a student will receive a zero grade for the corresponding exam.
Exam Extra Credit Policy
 Students are expected to attend each session assuming that you are healthy. Please DO NOT come to class inperson if you believe you may be sick – I plan to post online Zoom lecture videos which you may view
under those circumstances.
 For each chapter that we spend at least two class sessions, I will offer an extra credit quiz at the beginning of the
first class session for the next chapter (e.g. on Wednesday 2/3 for chapter 10). Student groups of up to 5 students
will have 10 minutes to answer up to 3 questions on material from the chapter we just finished covering.
Students can earn up to 1 point extra credit toward the next exam as part of this quiz.
Group Projects
 Groups of 3-4 students will complete two projects over the course of the semester (students may choose
to work with students in different sections of the course if they prefer). These projects will include some
combination of a written response component, submission of electronic records supporting your solution,
and an oral presentation.
 Once your group of 3-4 students is set, you may not change group members without my approval.
 For each project, you will anonymously evaluate your fellow group members’ relative contributions prior
to receiving a project grade. As a general rule, I deduct 20% [50%] of the group grade to any group members
who have a relative contribution of less than 80% [50%] of an average team member.
Homework Assignments
 These individually graded assignments over the course of the semester will be based in part on exercises and will
involve several hours of work to complete. While you may help each other with these assignments, you must
submit your own independent work.
 If I deem that multiple students have submitted nearly identical work, I will give a zero grade to all these students.
Revel Chapter Reading Assignments
 Chapter assignments will generally open at 9 p.m. on the day one week prior to the assignment due date.
Assignments are due at 4 p.m. on the due date noted in the syllabus and within Canvas.
 For each chapter assignment, there will be unit review and end-of-chapter questions.
 Your Revel grade will depend upon the successful completion of the problems. You receive three attempts for
each question but you should attempt to answer the question correctly on the first attempt. One point is deducted
for each additional attempt beyond the first attempt on each question.
 These assignments make a relatively small proportion of the final course grade. Please use the Revel
assignments to identify questions you may have or topics for further review ahead of class.
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General Course Grade Policies
 I use the following cutoffs for letter grading (with rounding noted below):
 Plus grade: 7 and above (e.g. 86.50=B+, 86.49=B) ; Minus grade: below 3 (e.g. 92.50=A, 92.49=A-)
 Term GPA scores for the course will be awarded according to the University’s standard grading guidelines for
undergraduate students (https://www.jmu.edu/registrar/students/student_grades_calc_gpa.shtml):
 The weights in the “Course Assessment” above are identical for everyone. It is not possible to make up for
prior course performance by doing extra work.
 Late assignments will not be accepted without my prior approval and otherwise become a zero grade.
 This will be a challenging course for many of you. Use my office hours and do not hesitate to study in
groups as well as ask your classmates for help. Do not be misled into thinking that, because you understand
the solution, you have mastered the material.
Class Preparation and Format
“Flipped Classroom”:
 Due to the nature of the course material, I believe you will most effectively learn this material by
working through case studies, data exercises, and discussing relevant course material in the face-toface class sessions. I am a strong proponent of group work and my teaching philosophy is that the best way
to learn is by helping your classmates.
 In order to make this possible, I will post a lecture video for each class based on the PowerPoint material.
You will need to watch this video prior to attending the face-to-face class session. In turn, we will plan to
meet for 1 hour each face-to-face class session to allow time for student questions, guest speakers, and other
course or college-specific topics to be addressed.
Recommended Class Preparation Practices for Success:
1. Skim the chapter in your physical textbook or in Revel to identify key concepts.
2. Skim the lecture notes and note which topics appear to be confusing at first glance.
3. Read the chapter sequentially and take notes paying particular attention to your confusing topics before
attempting assessment questions. Make sure to pay attention to my highlights in Revel if you read the chapter in
a physical textbook.
4. Watch the relevant online “lecture” video for each class. These are about 20 minutes in length and provide an
overview of the chapter and topics I believe are important going through the PowerPoint material.
5. Prior to the first class on the topic, complete the Revel assessment questions to test your comprehension of
basic concepts. This will guide you back to read sections of the Revel textbook where you had greater difficulty
answering questions.
6. Read any supplemental materials posted in Canvas (each day will have its own page) prior to the first class.
7. Pay close attention in the live class session to the topics we discuss as these are the most important in each
chapter. Use this time to ask questions!
8. Re-read sections of the chapter after class focusing on key topics we covered in class as well as those you missed
questions in the Revel assessment.
9. As you see fit, you may want to work through my optional practice questions for each chapter. I encourage you
to work through these together in a group.
Classroom Format and Rules:
 Participation by attempting in-class problems or contributing to topical discussions is a key learning opportunity.
While you will have lecture notes, I won’t cover every topic from the chapter. While covering a topic in class
indicates its relative importance to the chapter, you are responsible for understanding any material in the chapter
or key topics from an assigned reading on the exam.
 Please ask questions – other students likely have the same question and may be too afraid to ask!
 Cellular phones are supposed to be off or in silent mode during class time except for during class discussions and
polls. You may use a laptop/tablet to take notes but your technology usage must not disrupt other students. I will
ask students to leave if there is a continual pattern of disruption in order to provide you the best possible learning
environment.
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E-Mail Etiquette
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

E-mail should be used for questions that require short responses (1-2 paragraphs). Questions for concepts and
theories usually require longer explanations and you would be better served by meeting me during office hours.
Please do not send an e-mail requesting solutions and/or a full explanation of how to solve assignment
questions before their due dates. While I am willing to help, you should instead come to my office hours after
sufficiently attempting the problem yourself and, at my discretion, I may give you guidance toward the correct
answer.
Students should also write in the subject area a short description of e-mail (e.g., ACTG 313 group project).
Listing the course number will allow your message to filter into my Outlook course email folder and will reduce
the likelihood of a delay in my response. I try to respond back to all e-mails within 24 hours but it may be longer
on the weekend.
Dropping the Class

If you believe that you won’t be able to pass the course and want to withdraw from class, you should pay close
attention to the deadline for withdrawing from a class without academic penalty. Check with the academic
calendar for the appropriate deadline: https://www.jmu.edu/registrar/academic-calendar.shtml 
Honor Code and Academic Integrity




An integral part of any educational system is to instill in its students an appreciation and practice of moral and fair
conduct.
The academic program at JMU operates under an Honor System that dates back to the 1909-10 academic session.
Students adopted the present Honor System in order to uphold individual and community integrity. Each student
is expected to observe complete honesty in all academic matters and to report instances where another student
has violated the Honor System.
As a faculty member, I am obligated under the Honor Code to report violations that I observe, including instances
of plagiarism and cheating on exams.
As a student in the university, you are responsible for what constitutes an Honor Code violation (e.g. plagiarism;
cheating). JMU’s honor code is available here: https://www.jmu.edu/honorcode/code.shtml
Disruptive Behavior
Instructors and students are equally responsible for creating an environment that will facilitate learning within the JMU
community. Disruptive conduct disrupts the process of teaching and learning, and such behavior will not be tolerated in
the classroom, lab, online discussion or other place of student learning.
Disruptive behavior is inappropriate student behavior that a reasonable faculty member would view as interfering with the
ability of instructors to teach and students to learn. It may constitute a violation of law, a violation of the student conduct
code or a violation of an instructor’s established rules of conduct for a particular class.
Civil expression, disagreement or debate as permitted within the class by a faculty member is not disruptive
behavior. Each student has a right to the freedom of thought and expression, including a right to reasoned dissent,
in his or her classes. A student’s right to exercise academic freedom carries with it concomitant responsibilities. These
responsibilities are owed to other students, faculty members and the institution. Failure to live up to these responsibilities
carries with it the possibility of sanctions, up to and including removal from a class, removal from a program and/or
removal from the university. The full policy regarding class disruptions is available from the Academic Affairs website.
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Inclement Weather
On occasion, school may be closed due to inclement weather conditions. In such an instance, my normal practice is to
create an asynchronous online lecture covering the day’s material which students will view and complete prior to
the next in-person class session. JMU’s full policy is available here: http://www.jmu.edu/JMUpolicy/1309.shtml
Disability Accommodation
James Madison University is committed to access, inclusion, and diversity. If you have a documented disability (or think
you may have a disability) and, as a result need reasonable accommodations to participate in this class, complete course
requirements, or benefit from the University's programs or services, contact the Office of Disability Services (ODS) as
soon as possible. To receive accommodations, you must be appropriately registered with ODS (faculty members do
not assess the reasonableness of accommodations).
The ODS works confidentially in partnership with students, faculty, and other University departments to ensure equal
access through Universal Design and reasonable accommodations. The office is located in the Student Success Center,
Suite 1202. You may contact them by phone at 540-568-6705 or through email at disability-svcs@jmu.edu.
Religious Observation Accommodations
All faculty are required to give reasonable and appropriate accommodations to students requesting them on grounds of
religious observation. The faculty member determines what accommodations are appropriate for his/her course.
As an instructor, I will approve a class absence for religious observation (including those days not recognized as a JMU
holiday). These absences will be counted toward your 2-absence limit without a deduction to your course grade.
Students should notify me no later than the end of the Drop-Add period the first week of the semester of potential
scheduled absence, particularly if you request absences more than 2 missed class days. In that case, we will discuss any
mutually acceptable alternative methods exist for completing the missed classroom time, lab or activity.
Contact the Office of Equal Opportunity at (540) 568-6991 if you have additional questions.
COVID-19 and Course Modifications
Given the uncertainty of the current environment, we all need to be prepared for the possibility
that we may all shift fully online at any point during this semester.
Class Format
While the university is only offering classes online, all classes will be held using Zoom. Based on an explicit mandate
from JMU Academic Affairs, I am unable to change the class times - classes will be held exactly as scheduled
(subject to any later modifications by Academic Affairs).
Potential Shift to Fully Online Course
If the JMU administration or the state of Virginia requires all students to shift to remote learning, I will try to run the
course as similarly as possible to the information in this syllabus and the prior class experience. Any assignments
completed prior to a shift to remote learning will remain in the grade calculation as originally assigned in this syllabus.
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However, changes may be necessary to future grade weighting as well as topics covered (and the timing of their
coverage). Any changes will be communicated via an updated course syllabus as appropriate at that time.
App Usage
While class meets in-person, I reserve the right to request proof of your LiveSafe app status showing no symptoms
before entering the classroom. Similarly, you as students may request mine should you see fit. You may also wish to
download and use the Virginia CovidWise app.
Online Class Recording and Webcam Usage
In order to provide students with the maximum opportunity to learn the course material, I will record all Zoom
“synchronous” class sessions and post links to the recordings to Canvas in the relevant class page. In compliance
with FERPA guidelines, I will let everyone know in each class that the Zoom session will be recorded. However,
should I forget to say this, please assume the class session is being recorded unless there is explicit contrary evidence.
Consistent with the recommended guidelines set forth by JMU Academic Affairs, you are not required to turn on your
webcam or talk during class to be considered as attending a Zoom “synchronous” class session. While my course
involves group work and discussion using Zoom video breakout rooms, I believe you may learn more from each and be
more willing to help one another if you turn on your webcam during class (and particularly the Zoom video breakout
rooms). Please contact me if you have any questions or concerns with being recorded via Zoom – I will assume the
absence of an explicit notification suggests your willingness to be recorded during class.
For students who may have reduced internet access at, attending a synchronous Zoom class using audio-only will reduce
your data usage and is sufficient to ensure your attendance in class.
In-Person Classroom Safety
As the course instructor, part of my job is to help ensure that the classroom is a safe environment for students to the best of
my ability. I can only do this with your support and cooperation with enforcing the guidance created by the JMU
administration. Below is a partial list of class guidelines for all COB classes meeting in person:

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
No Mask, No Entry: Students are required to wear a mask at all times during the class, unless they have been
exempt due to health reasons. Please bring your own masks as this will be strictly enforced. A limited number of
single use masks will be available in class.
Physical Distancing: Maintain a six foot distance between you and your classmates. Office hours will be a
mix of online via Zoom and those conducted in-person (all will be conducted via Zoom when class is fully
online).
Classroom Seating: Chairs/desks will be marked according to a seating plan that allows no more than 50% capacity
in our classroom. I will do my best to remain behind the podium in front of the class as much as possible but I may
walk through the classroom when groups are working together.
Stay at home: PLEASE STAY HOME if you are not feeling well, have a fever or suspect you may have
COVID-19 symptoms. Stay home if you have family members, close friends, or roommates who are showing
symptoms. Given students and families have varying circumstances and risk tolerance, I will be offering an online
option for the course.
Quarantine policy/protocols: Please consult university policy for more information (https://www.jmu.edu/stop-thespread/reopening/containment/index.shtml)
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Planned Topics and Assignments
Timing of topics (except for assignment due dates) is subject to change – especially if we all
move online
Date
(Mon.)
Date
(Wed.)
1/18
1/20
Topics
No Class – Martin Luther King, Jr. Day (university holiday)
N/A
Accounting Information Systems: An Overview (Chapter 1) – ZOOM
N/A
Overview of Transaction Processing and Enterprise Resource Planning
[“ERP”] Systems (Chapter 2) – ZOOM
Control & Accounting Information Systems (Chapter 10) – 1/27 ZOOM,
starting 2/1 face-to-face (subject to no changes by JMU administration)
1/25
1/27
2/1
Supplemental Overview Reading of COSO Framework – 1/27
Control Frameworks (COBIT covered in 2nd half of course) – 1/27
The Internal Environment – 1/27
Objective Setting and Event Identification – 1/27
Risk Assessment and Risk Response – 1/27
Control Activities – 2/1
Communicate Information and Monitor Control Processes – 2/1
Comprehensive Chapter Review Case – 2/1
Revenue Cycle: Sales to Cash Collections (Chapter 14)
2/3
2/8
2/10
Assignments Due
Supplemental Overview Reading of ASC 606 – 2/3
Introduction – 2/3
Revenue Cycle Information System – 2/3
Sales Order Entry – 2/8
Shipping - 2/8
Billing – 2/10
Cash Collections – 2/10
Review of Excel and In-Class Practice Problem – 2/10
Chapter 1 Revel
Chapter 2 Revel
Chapter 10 Revel
(due 1/27)
Chapter 14 Revel
(due 2/3)
N/A
Systems Documentation Techniques (Chapter 3)
Introduction – 2/15
Data Flow Diagrams – 2/15
Flowcharts – 2/15, 2/22
Business Process Diagrams – 2/15
Comprehensive Chapter Review Case – 2/22
2/15
2/22
2/17
No Class – University Break Day (university holiday)
2/24
Introduce Group Project #1 – AIS Preparation and Evaluation Project
Review session for exam #1 (at least 30 minutes of class)
Examination #1 (chapters 1, 2, 10, 14, 3) – class time
Note: If online, students still must take the exam at their
regularly scheduled class time in their official course schedule.
3/1
3/3
General Ledger and Reporting System (Chapter 18)
Expenditure Cycle: Purchasing to Cash Disbursements (Chapter 15)
3/8
3/10
Introduction – 3/8
Expenditure Cycle Information System – 3/8
Ordering Materials, Supplies, and Services – 3/8
Receiving – 3/8
Approving Supplier Invoices – 3/8
Cash Disbursements – 3/10
In-Class Practice Problem – 3/10
Class Time for Group Project – 3/10
8
Chapter 3 Revel
(due 2/15)
N/A
Homework #1
due at 8 a.m.
on 2/25
N/A
Chapter 18 Revel
Chapter 15 Revel
(due 3/8)
Date
(Mon.)
Date
(Wed.)
3/15
Topics
Assignments Due
Current Topics - Service Organization Controls for Supply Chain
Group Project #1 due
at 11:59 p.m. on 3/12
Read supplemental articles
3/17
Current Topics – Robotic Process Automation
Read supplemental articles
Fraud (Chapter 8)
Supplemental Overview Reading of ACFE Fraud Report – before 3/22 class
Watch “All the Queen’s Horses” documentary – before 3/22 class
3/22
3/24
3/24
3/29
3/31
Introduction – 3/22
AIS Threats – 3/22
Introduction to Fraud – 3/22
Who Perpetrates Fraud and Why – 3/22
Computer Fraud – 3/24
Preventing and Detecting Fraud and Abuse – 3/24
Comprehensive Chapter Review Case – 3/24
Chapter 8 Revel
(due 3/22)
Homework #2 due
at 8 a.m. on 3/25
Review session for exam #1 (at least 30 minutes of class)
N/A
Examination #2 (chapters 18, 15, SOC-SC, RPA, 8) – class time
Note: If online, students must take the exam at their regularly
scheduled class time as noted in their official course schedule.
N/A
Introduce Group Project #2 – Sustainability and AIS
Chapter 4 Revel
(due 3/31)
Relational Databases (Chapter 4)
Introduction – 3/31
Databases and Files – 3/31
Databases and Systems – 3/31
Unstructured & Emerging Accounting Data (Supplemental Reading) – 4/5
Relational Databases – 3/31, 4/5
4/5
4/7
Introduction to Data Analytics (Chapter 5)
Nonfinancial Accounting Data & Accounting Information Systems
Group Project Time
4/12
4/14
Controls for Information Security (Chapter 11)
Confidentiality and Privacy Controls (Chapter 12)
Current Topics – Blockchain and AIS implications
4/19
4/21
4/26
Processing Integrity and Availability Controls (Chapter 13)
N/A
Chapter 5 Revel
Read supplemental
articles
Chapter 11 Revel
Homework #3 due at
11:59 p.m. on 4/16
Chapter 12 Revel
Chapter 13 Revel
Group Project #2 due
at 11:59 p.m. on 4/25
Group Project #2 Presentations
4/28
Current Topics - Service Organization Controls for Cybersecurity
Review session for exam #2 (at least 30 minutes of class)
Read supplemental
articles
4/30 – Friday
(Subject to
change)
Examination #3 (chapters 4, 5, 11-13, Nonfin. Acctg,
Blockchain, and SOC-Cyber) – time to be determined
Note: Students must take the exam at the communicated time
unless otherwise explicitly communicated.
N/A
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