Syllabus - AC 350 - Accounting Information Systems Spring 2014 – Boise, Section 001 & 002 Professor: Dr. Celia Renner, PhD Email: crenner@boisestate.edu Phone: 208-426-2847 Office: MBEB 3106 Office Hours: Monday, 5-5:45 PM, Tuesday, 2:00 to 4:00, PM, Wednesday 3:00-4:00 PM, Thursday, 9:30 AM-11:30 AM, by appointment at other times Required Text and Materials 1. AC 350 Accounting information Systems, 2011. Custom Published by Pearson, material is from a book by Romney & Steinbart. This book should come with a CD for a 60-day license to Quickbooks 2011, Accountants Edition. The book’s website is www.prenhall.com/romney Click on the term “Companion Website” next to the 12th edition, choose Student Resources, and select chapter number on bar near top of page. I recommend that you wait to install Quickbooks until early November. 2. The Guide & Workbook for Understanding XBRL, Seventh Edition, by Clinton White, published in 2013. 3. Flash drive to store files for work in our classroom or in a computer lab. Course Goal The course goal is to give future accounting and finance professionals the background 1) to oversee accounting system functions, 2) to implement and review systems of internal controls and 3) to understand how to ensure that organizations have valid, accurate, and timely financial information to support decision-making. Classes will include hands-on application with several software packages, and students are expected to become competent in applying their new skills and knowledge to real world applications. Course Objectives At the conclusion of this course the student should be able to: • Identify the main issues affecting AIS from enterprise systems and e-commerce. • Know basic terminology of Accounting Information Systems, including the qualities that make information useful for decision making. • Document Accounting Information Systems. Prepare basic systems flowcharts and write simple Policy and Procedures. • Explain database concepts. Develop and query a simple Access database. Be able to explain the impact of XBRL on accounting and finance professionals. • Define and identify the essential elements of internal controls. Explain the Enterprise Risk Management Framework, and identify its elements and its application. Explain Information Systems Security, identify the most important components and how to implement them. Evaluate and communicate the essentials of internal controls to a nonaccounting professional. • Learn three Accounting Transaction Cycles and implement in a simple Accounting Software Package (Quickbooks.) Know the most important controls for each cycle. • Explain the basic process and issues in System Analysis and Acquisition • Write a business memo and a short business report at the standard required for business communication. COBE Core Curriculum Objectives for ACCT350 Students in this class will learn or practice the following COBE Core Curriculum concepts, methods, and skills: 1. Understand and apply analytical and disciplinary concepts and methods related to business and economics: 1.1. Accounting 1.5. Information Technology Management 2.1. Communicate effectively: Write messages and documents that are clear, concise, and compelling 2.2. Communicate effectively: Give oral presentations that use effective content, organization, and delivery 3. Solve problems, including unstructured problems, related to business and economics 4. Use effective teamwork and collaboration skills 5. Resolve ethical issues related to business and economics Outcomes Assessment Evaluation of the student’s understanding of the course material will involve evaluation of projects and assignments which use various pieces of software and writing assignments, and results on exams at the BSU Testing Center. Professionalism One of our goals in COBE is to help you develop your abilities to act as a professional. We encourage you to use appropriate behavior in classrooms and hallways, in interactions with BSU faculty and staff, and in your requests of your teachers. Role of Writing in this Course/Field Writing and oral communications skills are essential to any person working in a business, government or non-profit organization. At various times in your career you will research topics and provide information to clients or co-workers in written or oral form. Doing so in a competent manner will improve your opportunities for success. Use this course as an opportunity to develop your skills. Naming of Files for Submission to Blackboard You will submit electronic copies of all assignments through Blackboard's assignment feature, which you will access through a link embedded in the Modules tabs. The assignment feature enables you to submit files to me, along with any comments you might wish to make. I can then review your work, comment on it, assign it a grade, and return the assignment. The first page of each assignment or deliverable must bear your name, the course Number (ACCT 350) and section number, and the date. File names must consist of your last name and Del (for deliverable) and the Deliverable number. If you are using MS-Word, use the default file-name extension .DOC or DOCX. If there is more than one student in the class with same last name as yours, you will both be asked to add your first and middle initials to the file name immediately after your last name. I will tell you if you need to worry about this. Please follow this naming convention exactly, and please do so consistently. Having all files uniformly named will enable me to organize and use the files more efficiently. Late Assignments If any assignments, including the Database Project, Internal Control Writing Assignment, XBRL, or Modules are turned in late without a university-approved excuse, 10% of points will be deducted for the first 7 days past due. After that, late assignments will not be accepted. The only exception is with a university approved excuse (medical issues or car accident – proof must be provided such as a doctor’s bill or police report). Absolutely nothing (except the last Module) will be accepted after the last day of class before finals week. Examinations There will be three Exams, composed of multiple choice, matching, fill-in-the-blank and problems. THERE ARE NO MAKE-UP EXAMS. If you miss an exam for any reason, you will receive the average of the other two exams for the one missed, less a 10% penalty. This option is only available if you contact me before missing the exam! The penalty will be waived with a university approved excuse (medical issues, university-sanctioned events, or car accident – proof must be provided such as a doctor’s bill or police report). The exams will be given in the Testing Center on the fourth floor of the Education Building and they will be a timed. You must make an appointment for the exam by visiting the Testing Center Website at: http://at.boisestate.edu/tools-and-facilities/online-testing-center/ You will be allowed one 8X 11 inch sheet of notes. You may write or print on both sides of the sheet. If you are not a native English speaker you may use a foreign language dictionary. Software Your textbook comes with a copy of Quickbooks which has a trial license for 90 days. You may use Quickbooks for 30 days without registering it. After that you can register it using the registration numbers on the plastic envelope in which the CD is packaged. You can create multiple copies of companies in Quickbooks, but as far as I know, you cannot install it on multiple machines once it is registered. Quickbooks is also installed on the 6 computers in the Help Desk area on the second floor of the business building. The Apple/Mac software for Access and Quickbooks is less than satisfactory. However you can partition a Mac and run Windows on it. I do not know how to do that. See the Help Desk for assistance. Professional Activities There are a number of professional organizations with local chapters which have monthly meetings. Those which cover topics related to careers in Accounting include the Institute of Internal Auditors (IIA,) Information Systems Audit and Control Association (ISACA,) and the Association of Certified Fraud Examiners (ACFE,) which you would benefit from attending. To encourage you to do so, attendance at one meeting and subsequent documentation of attendance will count for 20 points of extra credit. These events should take an hour or two. The meetings and dates will be posted on Blackboard. However, you are ultimately responsible for finding a professional activity that fits your schedule. Documentation of attendance: Post a Word document on Blackboard composed of two paragraphs (proper grammar, spelling, and capitalization required) within 10 business days of the event describing 1) in paragraph one, something you learned from the event and 2) in paragraph two, something that surprised you about the event. You must include the time, date, and location of the lecture or presentation. I must receive all documentation by May 9, 2014, at 5 PM. No exceptions! Grades Grades are based on the points earned by the students. Students earn the course points by learning the material and demonstrating their knowledge. Although some of you may have to work very hard to earn your points, the course grade is based on results, not effort. At the end of the semester, the teacher cannot change the points that you earned. Points Possible Syllabus Quiz 10 Reading Quizzes (8 Quizzes, Keep Top 5 Scores) 50 Three Exams (100 points each) 300 Del 1 - Systems Development Assignment 20 Del 2 - Documentation Assignment 30 Del 3 - Database Project 40 Del 4 - XBRL Assignment 40 Del 5 - Internal Controls Writing Assignment 40 Del 6 to 9, Cycles Assignments (2 @ 30, 2 @ 35 points) 130 Professional Activity (Extra Credit of 20 points) -Total 660 Grades will be assigned based on percentage of total points earned out of course total. 100- 97% A+ 93 - 100% A, 90 - 92% A87 - 89% B+, 83 - 86% B, 80 - 82% B77 - 79% C+, 73 - 76% C, 69 - 72% C66 - 68% D+, 63 - 65% D, 60 - 62% DBelow 60% F Student Code of Conduct Refer to Boise State’s Student Code of Conduct for definitions of cheating, plagiarism, and others forms of academic dishonesty as well as policies and procedures for handling such cases. The Student Code of Conduct is found at http://www2.boisestate.edu/student conduct I strongly encourage you to be familiar with this policy, as it is applicable to all of your classes and dealings with the University. Academic honesty is a core belief of the University. Any student found plagiarizing, cheating or fabricating any assignment will receive an automatic “F” for the course and be dismissed from class immediately. No ifs, ands or ACCT 350 - ACCOUNTING INFORMATIONS SYSTEMS Spring 2014 Class Schedule –Sec 001 & 002 Date Topic Module 1 – Introduction - Chapters 1, 2, 20 Week1 M-1/20 MLK Holiday W-1/22 Course Intro. & Ch 1 - Overview Week2 M-1/27 Quizzes, In-class Problems, Due Dates No Class Syllabus Quiz Ch 2 Reading Quiz prior to 1/27 Review Ch 1 Problems 4,8 Ch 20 Reading Quiz prior to 1/29 Review Ch 2 Problems 5,6 Ch 3 Reading Quiz prior to 2/3 Ch 2 Overview of Transaction Processes W-1/29 Ch 20 Systems Development Life Cycle (SDLC) Module 2 – Documentation - Chapter 3 Week3 M-2/3 Ch 3 Documentation Del 1 - SDLC Due Handout of assignment W–2/5 Ch 3 Documentation Work on Del 2 in class Week4 M-2/10 Ch 4 Intro. to Database Design & Del 2 - Documentation Due Handout of Assignment Work on Del 3 in class W,R,F Exam 1 – Chapters 1,2,20,3 at the Be sure to schedule an 2/12-13-14 appointment Testing Center Module 3 – Database Design, Computer Fraud, & XBRL – Chapters 4-6, 16 Week5 M-2/17 Presidents’ Holiday No Class W–2/19 Database Assignment Access Database (DB) Software Week6 M–2/24 Introduction to XBRL (Ch 16) Del 3 – Database Due Bring Skip White workbook to class W-2/26 XBRL Work on Del 4 in class Week7 M-3/3 XBRL Work on Del 4 in class Ch 5 Reading Quiz prior to 3/5 W–3/5 Ch 5 - Computer Fraud Del 4 – XBRL Assignment Due Ch 6 Reading Quiz prior to 3/10 Week8 M-3/10 Ch 6 Computer Fraud & Abuse Review problems Ch 6 – 4,6,8,9 W,R,F Be sure to schedule an Exam 2 –XBRL including Ch 16 3/12-13-14 appointment & 4,5,6 at the Testing Center Module 4 – Internal Controls - Chapters 7-10 Week9 M–3/17 Ch 7 Controls & Risk Management Ch 7 Reading Quiz prior to 3/19 Review problems Ch 7 – 1,2,4,5 W–3/19 Ch 7 continued March 22-30 Spring Break Week10 M–3/31 Ch 8 IS Controls – Part 1 Ch 8 Reading Quiz prior to 4/2 Review problems Ch 8 – 1,3,4 W–4/2 Ch 9 IS Controls – Part 2 Ch 9 Reading Quiz prior to 4/7 Review problem Ch 9 – 1 Week11 M-4/7 Ch 10 IS Controls – Part 3 Review problems Ch 10 – 1,7 W-4/9 Ch 8,9,10 Review Del 5 Internal Controls Paper Due Week12 M-4/14 Exam 3 – Chapters 7,8,9,10 Be sure to schedule an appointment at the Testing Center Module 5 – Accounting Transaction Cycles - Chapters 13, 12, 15, 16 W–4/16 Introduction to Quickbooks and Cycles –Cycle 1 – Set up Week13 M–4/21 Cycle 1 – Quickbooks (continued) W-4/23 Cycle 2 - Expenditure Cycle, Del 6 - Cycle 1 Due Purchase to Pay – Ch 13 Week14 M–4/28 Cycle 2 – QB W-4/30 Cycle 3- Revenue Cycle - Sales to Del 7 - Cycle 2 Due Cash - Ch 12 Week15 M–5/5 Cycle 3 – QB W–5/7 – Lab Cycle 4- Financial Reporting –Ch 16 Del 8 - Cycle 3 Due T-5/12 3 PM Del 9 - Cycle 4 Due (Schedule is tentative and subject to change at instructor’s discretion.) AC350 Chapters You are responsible for all the material in the chapter unless indicated by specific pages, except in the Cycles Project, in which you should focus on Internal Controls. (Use the chapter numbers below for the schedule and when accessing the course website at www.prenhall.com/romney.) Ch = chapter, SDLC = Systems Development Life Cycle Module 1 1. AIS: An Overview, pages 1-15 2. Overview of Transaction Processing and ERP pages 26-41 20. Introduction to Systems Development, pages 458-478 Module 2 3. Systems Documentation Techniques, pages 52-55, 59-61, 64-67 16. XBRL, pages 438-442 plus book by Clinton White Module 3 4. Relational Databases, pages 92-111 5. Computer Fraud, pages 126-142 6. Computer Fraud and Abuse Techniques, pages 156-176 Module 4 7. Control and AIS, pages 192-214 8. IS Controls for Systems Reliability: Part 1, pages 230-254 9. IS Controls for Systems Reliability: Part 2, pages, 264-279 10. IS Controls for System Reliability: Part 3, pages 290-306 Module 5 13. The Expenditure Cycle: Purchasing to Cash Disbursements, pages 362-385 12. The Revenue Cycles: Sales to Cash Collections, pages 320-347 15. Human Resources Management and Payroll Cycle, pages 398-417 16. General Ledger and Reporting System, pages 428-438