Syllabus - AC 350 - Accounting Information Systems Spring 2014

Syllabus - AC 350 - Accounting Information Systems
Spring 2014 – Boise, Section 001 & 002
Professor: Dr. Celia Renner, PhD
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 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
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.
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.
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:
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.
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 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
Reading Quizzes (8 Quizzes, Keep Top 5 Scores)
Three Exams (100 points each)
Del 1 - Systems Development Assignment
Del 2 - Documentation Assignment
Del 3 - Database Project
Del 4 - XBRL Assignment
Del 5 - Internal Controls Writing Assignment
Del 6 to 9, Cycles Assignments (2 @ 30, 2 @ 35 points) 130
Professional Activity (Extra Credit of 20 points)
Grades will be assigned based on percentage of total points earned out of course total.
100- 97%
93 - 100%
90 - 92%
A87 - 89%
83 - 86%
80 - 82%
B77 - 79%
73 - 76%
69 - 72%
C66 - 68%
D+, 63 - 65%
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
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
Spring 2014 Class Schedule –Sec 001 & 002
Module 1 – Introduction - Chapters 1, 2, 20
Week1 M-1/20
MLK Holiday
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
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
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
Exam 1 – Chapters 1,2,20,3 at the Be sure to schedule an
Testing Center
Module 3 – Database Design, Computer Fraud, & XBRL – Chapters 4-6, 16
Week5 M-2/17
Presidents’ Holiday
No Class
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
Work on Del 4 in class
Week7 M-3/3
Work on Del 4 in class
Ch 5 Reading Quiz prior to 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
Be sure to schedule an
Exam 2 –XBRL including Ch 16
& 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
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
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
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
at the Testing Center
Module 5 – Accounting Transaction Cycles - Chapters 13, 12, 15, 16
Introduction to Quickbooks and
Cycles –Cycle 1 – Set up
Week13 M–4/21 Cycle 1 – Quickbooks (continued)
Cycle 2 - Expenditure Cycle,
Del 6 - Cycle 1 Due
Purchase to Pay – Ch 13
Week14 M–4/28 Cycle 2 – QB
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 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