Accounting Information Systems
Fall 2013
Course Syllabus
SCHOOL:
DEPARTMENT:
HOURS, CREDIT NUMBER/TITLE:
School of Professional Studies
Division of Business
3 Hours, ACCT 4133, Accounting Info Systems
INSTRUCTOR:
Mrs. Dana Roark, (580) 327-8512-Alva
Office Number: Room 227C Jesse Dunn
Office Hours: Posted on door
E-Mail: dkroark@nwosu.edu
TEXTBOOK REQUIREMENTS
Accounting Information Systems: Basic Concepts & Current Issues, 3/edition
Robert L. Hurt, McGraw-Hill ISBN: 9780078025334
Copyright year: 2013
Computer Accounting with QuickBooks 2013, 15th edition by Donna Kay, McGraw-Hill ISBN
9780077826840
COURSE DESCRIPTION AND PREREQUISITES
An in-depth study of the various accounting systems with emphasis in intra and inner system
data flow. Concentration on both manual and automated systems. Pre: ACCT 3113.
LEARNING OUTCOMES
Upon completion of ACCT 4133 Accounting Information Systems, students will be able to:
1.
Interpret an accounting information system.
2.
Identify the types of transactions processed by each of the three transactions cycles.
3.
Identify the basic accounting records used in the system.
4.
Apply the documentation techniques used for representing manual and computer-based
systems.
5.
Analyze the broad issues pertaining to business ethics.
6.
Identify the common fraud techniques used in both a manual and computer-based system.
7.
Identify the internal control structure defined by Statement on Auditing Standards.
8.
Interpret the various cycles and financial statement, including the tasks performed, the
departments involved, the documents involved, and the controls needed
PERFORMANCE ASSESSMENT
The following homework, tests, and research will focus on the above Objectives.
Homework and quizzes: The student will be expected to read and study the chapter and
have the assigned problems completed on the due dates. The student will be expected to correct
his/her own work. THE ONLY WAY TO LEARN THE MATERIAL IS TO COMPLETE ALL
HOMEWORK. You will find weekly assignments requirements on Blackboard under the
Assignments tab. This entry will direct you to assignments and due dates.
Tests: Three 100-point tests will be given. Tests will be objective and problem-type.
The exams will come from the textbook and assignments covered. All exams will be given on
one of NWOSU’s campuses or a preapproved proctored location.
If the exam is taken at a preapproved proctored location other than one of the NWOSU
campuses, it is the responsibility of the student to find an acceptable proctor and to pay any fees
or costs associated with proctoring their tests/exams.
The following classes of people should be acceptable proctors:
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College professors
College testing centers
K-12 school administrators
High school or public librarians
Members of the clergy
Military education centers, chaplains or officers (superior in rank to the student)
Commercial testing centers
Proctors may not be related to the student. The professor must approve the proctor and may
require the student to provide such information or form that the professor deems appropriate for
approving the proctor.
Students will be asked to bring their student ids for admission to the exam. Dates for exams will
be given once the semester starts. Information will be given for requirements as exams
approach.
There will be NO MAKE-UP for unexcused absences. Make-up exams are only given for
unavoidable reasons and if arrangements are made in advance at the discretion of the instructor.
A grade of zero will be assigned for a missed test.
Chapter Exercises:
 Turn in assignments when they are due unless you make prior arrangements with the
professor at least one school day before the assignment is due. Late assignments are not
accepted nor graded. Major storms, proven emergencies or professor notification are the
only exceptions.
 Assignments are due on or before the scheduled due date unless prior arrangements have
been made by the student and approved by the instructor. Each assignment will be
submitted by midnight on the due date.
 Assignments must be the student’s work.
 Assignments shall not be copied, plagiarized, or otherwise derived from someone else’s
efforts.
 Copying assignments from someone else’s work will result in a zero for that assignment
for all students involved.
Homework and tests will focus on the above General Objectives.
Possible point spread will be as follows:
Three tests
300
Homework
100
Quickbooks
200
Total points
600
GRADING:
Grades will be based on the percentage of total points accumulated from the homework, the
QuickBooks homework, and exams. For borderline grades, attendance, promptness, class
participation, and attitude are considered in determining final overall grade.
90-100%
80-89%
70-79%
60-69%
Below 60%
A
B
C
D
F
SERVICES FOR STUDENTS WITH DISABILITIES
Any student needing academic accommodations for a physical, mental or learning
disability should contact the Coordinator of Services for Students with Disabilities, or
faculty member personally, within the first two weeks of the semester so that appropriate
accommodations may be arranged. The location for ADA assistance is the Fine Arts
building room 126 on the Alva Campus and the contact is Calleb Mosburg, Dean of
Student Affairs and Enrollment Management. The location for ADA assistance on the
Enid campus is Room 102 and the contact is Lori Coonrod. The location for ADA
assistance on the Woodward campus is the Main Office and the contact is Dr. Deena
Fisher. The location for ADA assistance for students attending the University Center at
Ponca City campus is the Main Office and the contact is Stacy Tiger. Students in the
online Accounting or Business Administration major should contact Mr. Calleb Mosburg,
Dean of Student Affairs and Enrollment Management, at 580-327-8415 or
cnmosburg@nwosu.edu.
DIVISION OF BUSINESS ETHICS STATEMENT
The Division of Business has adopted a Student Code of Ethics applicable to all students
majoring, minoring or taking courses offered by the Division of Business. The Student Code
of Ethics may be found online at: http://www.nwosu.edu/business-student-code-of-ethics. All
students taking this class are governed by this code of ethics. Likewise, the Division of Business
has adopted a Faculty Code of Ethics. The Faculty Code of Ethics can be found online at:
http://www.nwosu.edu/business-faculty-code-of-ethics. All Division of Business faculty are
governed by this ethical code.
Within the first ten days of class each student must log into the Division of Business Code of Ethics
Acknowledgement site on Blackboard to complete the acknowledgement. Students only have to
acknowledge the code of ethics statement once each semester.
If a student declines to acknowledge the student code of ethics or fails to acknowledge the student
code of ethics, he/she will be subject to administrative withdrawal from all classes offered by the
Division of Business for the semester. If a student has a question regarding the code of ethics, he/she
should contact his/her professor or the division chair, Dr. Palmer (scpalmer@nwosu.edu).
DIVISION OF BUSINESS MISSION STATEMENT
The Division of Business provides a quality, student-oriented learning environment to
prepare students to be adept, ethical, fiscally responsible business professionals and
leaders, not only in the workplace but also in their communities, contributing to the
intellectual, cultural, and economic vitality of our world.
EMAILS
The professor will use NWOSU email as the primary means of communicating with students,
Students are responsible for e-mail messages sent to their NWOSU email account; thus, students
are responsible to check their NWOSU email accounts. The professor will only respond to
emails sent from the student’s official NWOSU email account or Blackboard and that
identify the applicable class in the subject line or first sentence of the email. Further, emails
should be professional using proper spelling, grammar, style and format.
Accounting Information Systems
Fall 2013 Tentative Schedule
Month
Day
Hurt Content
QuickBooks Content
August
19
Ch 1
Role and Purpose of
AIS
Introduction to QB
Assignment Ch 1
Activities Project 1
25
26
September
Ch 1 and
Project 1 Due
Ch 2
Transaction
Processing in AIS
Ch 2 Activities
Project 2
1
2
Ch 2 and
Project 2 Due
Labor Day
Ch 3 Internal
Controls
Ch 3 Activities
Project 3
8
9
Ch 3 and
Project 3 Due
Ch 4 Management
Concepts
Ch 4 Activities
Project 4
15
16
Ch 4 and
Project 4 Due
Ch 5 Information
Systems Concepts
Ch 5 Activities
Project 5
22
Ch 5 and
Project 5 Due
23
Chapters 1-5 Exam
24
Ch 6 Flowcharts
Ch 6 Activities
Project 6
29
30
October
Ch 6 and
Project 6 Due
Ch 7 Data Flow
Diagramming
Ch 7 Activities
Project 7
6
7
13
Hunt and
Quickbooks
Due
Ch 7 and
Project 7 Due
Ch 8 REA Modeling
Ch 8 Activities
Project 8
Ch 8 and
Project 8 Due
14
17-18
Ch 9 and 10
XBRL and EBusiness and
Enterprise Resource
Planning Systems
Fall Break
Ch 9 Activities
Project 9
QuickBooks Case 9
20
21
Ch 9 and 10
Project 9
Ch 11 Computer
Crime and
Information Tech
Security
27
November
Chapter 11
Case 9
28
Ch 6-11 exam
29
Ch 12
Sales/Collection
Process
Ch 10 Activities
Project 10
QuickBooks Case 10
3
4
Ch 12
Project 10
Case 10
Ch 13 & 14
Acquisition/Payment
Process and Other
Business Process
Project 11
QuickBooks Case 11
10
11
Ch 13 and 14
Project 11
Ch 15 DecisionMaking Models and
Knowledge
Management
17
18
Ch 15
Case 11
Ch 16Professionalism,
Ethics, and Career
Planning
24
Project Ch 12
QuickBooks Case 12
Ch 16
Project 12
25
Ch 17- Auditing and
Evaluating the AIS
27-29
Thanksgiving Break
December
2
5
Ch 17
Case 12
Final Exam Ch 12-17
Final Thursday, December 5, 2013