ACCT 360-­‐940: Accounting Information Systems Syllabus – Spring 2015 Instructor: Dr. Marcus D. Odom Contact information for this course (emails should be directed to the following addresses): Program Manager (Darla Kay Karnes): dkarnes@business.siu.edu Course e-­‐mail: oacct360@business.siu.edu TA Office Hours: See course homepage See lower left of course homepage for various informational “My Program Links” Required Texts
The course registration fee includes the ACCT 360 textbook and Supplemental Package. You will have access to an eBook when the course website is accessible and you will also receive a loose-­‐
leaf textbook/course materials shipped to your home. Therefore, you are not required to purchase additional course materials. Other materials Remote Proctor Ability to Scan Documents into an electronic document Microsoft Office (Word, Excel, Access, PowerPoint) The CAST Practice Set has a Peachtree Complete component. We have found that the provided Peachtree Complete software is only PC compatible. Users with Mac computers will have to have access to a PC to complete the assignment. Refer to the Tutorials if you have questions about viewing the online lectures. Refer to the Student Program Agreement as needed. Course Description This is an information systems course designed for accounting students. The course examines the relationships and distinctions between the total Management Information System (MIS) and the Accounting Information System (AIS). You will examine the standard categories of business transactions and how those transactions are documented, flow through the organization, are stored (with emphasis on data bases), and are reported for use by both internal and external users. Accounting information system development will be studied with emphasis on: systems analysis and design, form design, internal controls, and proper documentation. You will study several typical AIS application systems, to include: the revenue cycle applications, the procurement cycle applications, and others. In addition to the textbook, you will be required to complete several outside assignments during the semester. These assignments will focus on introducing you to the tools that are being used in the accounting profession today. The assignments will include the use of e-­‐mail and the internet. You will also use a spreadsheet package and a general ledger accounting package during the semester. You will be completing a manual practice set from initial transactions through financial statements to provide you with an understanding of the manual accounting system from start to finish. Students are expected to have a basic understanding of Excel which will be used during the semester. Course Objectives This course examines the accounting information systems of business enterprises so that students can: • Explain the structure of an Accounting Information System (AIS). • Document AIS through narratives, flowcharts, and other diagrammatic techniques. • Process transactions in a manual and computerized environment. • Incorporate proper internal controls into AIS. • Incorporate the various cycles (revenue, expenditure, financing, human resources, and production) into the AIS. • Design, construct, and implement AIS using a manual system of journals and ledgers. • Design, construct, and implement AIS using an electronic spreadsheet (Excel, for example). • Design, construct, and implement AIS using a commercial software package (Peachtree Complete, for example) Submitting Homework and CAST Projects It is important that you fully identify all files and documents submitted in the event of unforeseen circumstances and ease of sorting and distributing. Unless otherwise stated, all assignments must have the following heading. There is a 1-­‐point penalty when heading information is incomplete. On all assignments, within the heading please include the following: First and Last Name (i.e., Joe Doe) Course Number (i.e., ACCT 360) Title of Assignment (i.e., Chapter 1 Homework) and Date 2 Course Schedule – Online ACCT 360 – Spring 2015 Module Dates 1 Mon, Mar 23 to Sun, Mar 29 Lecture Chapter HW/Quiz/Exam -­‐ Due Dates Accounting Information Systems: Overview 1 Ch. 1 HW & Quiz Transaction Processing and ERP 2 Ch. 2 HW & Quiz HW & Quizzes Due Sun @11:59 pm CAST Practice Set – See CAST Schedule 2 Mon, Mar 30 Revenue Cycle: Sales to Cash Collections 3 (12)* Ch. 3 (12)* HW & Quiz to Expenditure Cycle: Purchasing to Cash 4 (13)* Ch. 4 (13)* HW & Quiz Sun, Apr 5 Disbursements HW & Quizzes Due Sun @ 11:59 pm CAST Practice Set – See CAST Schedule 3 Mon, Apr 6 Human Resources Management & Payroll 5 (15)* Ch. 5 (15)* HW & Quiz to Cylce 6 (16)* Ch. 6 (16)* HW & Quiz Sun, Apr 12 General Ledger and Reporting System HW & Quizzes Due Thurs @11:59 pm CAST Practice Set – See CAST Schedule Exam 1 -­‐ Chapters 1, 2, 3, 4, 5, & 6 Exam 1 Due by Sat @11:59 pm (1, 2, 12, 13, 15, 16)* 4 Mon, Apr 13 to CAST Practice Set – See CAST Schedule CAST Project Due by Sun @11:59 pm Sun, Apr 19 5 Mon, Apr 20 Control and AIS 7 Ch. 7 HW & Quiz to IS Controls for Systems Reliability – Part 1 8 Ch. 8 HW & Quiz Sun, Apr 26 HW & Quizzes Due Sun @ 11:59 pm CAST Practice Set – See CAST Schedule CAST Project Due Sun @11:59 pm 6 Mon, Apr 27 IS Controls for Systems Reliability – Part 2 9 Ch. 9 HW & Quiz to IS Controls for Systems Reliability – Part 3 10 Ch. 10 HW & Quiz Sun, May 3 HW & Quizzes Due Thurs @11:59 pm CAST Practice Set – See CAST Schedule Exam 2 – Chapters 7, 8, 9, & 10 Exam 2 Due by Sat @11:59 pm 7 Mon, May 4 Systems Documentation Techniques 11 (3)* Ch. 11 (3)* HW & Quiz to Relational Databases 12 (4)* Ch. 12 (4)* HW & Quiz Sun, May 10 HW & Quizzes Due Sun @11:59 pm CAST Practice Set – See CAST Schedule 8 Mon, May 11 Database Design Using the REA Data Model 13 (17)* Ch. 13 (17)* HW & Quiz to Implementing an REA Data Model in a 14 (18)* Ch. 14 (18)* HW & Quiz Fri, May 15 Relational Database HW & Quizzes Due Thurs @ 11:59 pm CAST Practice Set – See CAST Schedule CAST Project Due Wed @11:59 pm Exam 3 – Chapters 11, 12, 13, & 14 Exam 3 Due by Fri @11:59 pm (3, 4, 17, & 18)* * All numbers in parentheses are the chapter numbers in the full text provided for the course. 3 Grading Activity Total % Day Due Points Chapter Homework 75 7.5% Chapter Quizzes 75 7.5% Cast Practice Set – Manual Module 200 20% By Sunday for Modules 1, 2, 4, 6, & 7* By Thursday for Modules 3, 5, & 8* By Sunday for Modules 1, 2, 4, 6, & 7* By Thursday for Modules 3, 5, & 8* By Sunday for Module 4 Cast Practice Set – Spreadsheet Applications 100 10% By Sunday for Module 5 Cast Practice Set – General Ledger Peachtree 100 10% By Wednesday for Module 8 Exam 1 150 15% Saturday of Module 3 Exam 2 150 15% Saturday of Module 5 Exam 3 150 15% Friday of Module 8 1,000 100% Total *Assignments can be submitted before the due date at 11:59 pm. **Exams will be proctored and will open 48 hours before the due date. Letter Grade % A 90% -­‐ 100% B 80% -­‐ 89% C 70% -­‐ 79% D 60% -­‐ 69% F 59% or below The instructor may, at his discretion, adjust (curve) scores for individual assignments or exams as well as final grades as necessary for an equitable distribution of letter grades. Course Activities The course is setup in 8 Modules spanning an 8-­‐week period. Each Module opens on Monday at 12:01 am and closes the following Sunday at 11:59 pm except for Modules 3 & 6 that close on Saturday at 11:59 pm and Module 8 that closes on Friday at 11:59 pm. The course generally covers two chapters per Module. In addition to materials available through the publisher of the textbook, I have provided chapter lecture slides, recorded lectures over each chapter, homework solutions and exam review slides which are available on the course website within each Module content page. Following each Module you are required to complete chapter quizzes and homework. All chapter quizzes and homework, except for Module 8, are due by Sunday at 11:59 pm. Module 8 quizzes are due by Thursday at 11:59 pm. All homework and chapter quizzes are available at the beginning of the course and can be submitted any time before the submission 4 deadline. There are 3 exams each covering 4 -­‐ 6 chapters. Exams are only available for a 48-­‐hour period prior to the submission deadline. All exams are proctored, closed book and closed notes. All chapter quizzes and homework are not proctored, book and notes are allowed. The CAST Practice Set is in addition to the requirements from the text. You will be completing the CAST Practice Set throughout the modules. There are three deliverables for the CAST Practice Set; (1) Manual, (2) Spreadsheet, and (3) Peachtree Complete. Each deliverable has separate instructions which are provided in the CAST Practice Set book. You will complete all of the requirements for each chapter assigned. A lecture video will be provided in each of the eight modules to provide any additions directions needed to complete the CAST Practice Set assignments. CAST Assignment Schedule Module CAST Assignment Due Date 1 Read Manual pages 1 – 9 Begin working on Transaction Set A 2 Complete Transaction Set A: December 16 through December 31 3 Complete Transaction Set A: Month-­‐end & Year-­‐end Procedures 4 Finalize CAST Manual Practice Set Begin working on Complete Computerized Module – 2. Spreadsheet Applications Cast Practice Set Manual Module Solution Due by Sunday, April 19, @ 11:59 pm 5 Complete Computerized Module – 2. Spreadsheet Applications 6 Computerized Module – 3. General Ledger using Peachtree -­‐ Complete 3.1 – 3.7 7 Computerized Module – 3. General Ledger using Peachtree -­‐ Complete 3.8 – 3.13 8 Finalize CAST General Ledger using Peachtree Spreadsheet Applications (2.1-­‐2.15) Due by Sunday, April 26, @ 11:59 pm General Ledger using Peachtree Solution Due by Wednesday, May 8, @ 11:59 pm Lectures Lecture outlines, for each chapter, are posted on the course website and have been designed to provide an interactive experience similar to the classroom. I have designed the outlines to both summarize each chapter and to provide additional examples to assist you in completing homework. Before viewing a lecture you need to print the outline and have it available during the time you view each lecture so you can take notes. Throughout each lecture I have included examples that will be similar to the ones you will see on the homework as well as the exams. Submissions of Homework 5 Homework assignments and quizzes for Modules 1, 2, 5,and 7 will be due by Sunday at 11:59 pm. Homework assignments and quizzes for Modules 3, 6, and 8 will be due by Thursday at 11:59 pm. Your homework for each chapter will be completed and submitted electronically. You can use Word, Excel, or Access to complete the homework. Don’t forget to put the appropriate heading on your submitted homework. (see above) You will submit your homework by uploading it into the appropriate dropbox on D2L. Once your assignment has been submitted, you will be provided with feedback, including the solutions to the questions. You may use your textbook, notes, or other materials as the homework are not monitored. You will complete 14 chapter homework assignments. Each homework assignment will be worth 5 points and you can earn a maximum of 7.5% of your grade from homework points. If you complete all 14 chapter homework assignments you will receive an additional 5 points. Additionally, if you earn a minimum of 4 out of 5 points on any homework assignment, you will receive the full credit of 5 points. The 4 point minimum allowance is to accommodate any technological issues you may encounter while completing an assignment. Submissions -­‐ Quizzes You will complete 14 chapter quizzes. Each quiz is worth 5 points and the maximum you can earn is 7.5% of your grade from quiz points. If you complete all 14 quizzes you will receive an additional 5 points. Each quiz will contain 5 -­‐ 10 questions; a combination of multiple choice and true/false. You will have one attempt and 30 minutes to complete each quiz and you may use your textbook, notes or other materials as the quizzes are not monitored. Exams There will be 3 exams; each worth 150 points. Each exam will contain a combination of multiple choice and true/false question as well as problems. You will have one attempt and 90 minutes to complete each exam. Exams 1 and 2 will open on Friday at 12:01 am and close on Saturday at 11:59 pm. Exam 3 will open on Thursday at 12:01 am and close on Friday at 11:59 pm. The exams are closed-­‐notes, closed-­‐book. Exam review materials will be available on the course website to assist you in preparing for each exam. Viewing the exam review materials is not a requirement of the course, however, it is strongly encouraged. Ask/Answer The Ask/Answer is available for you to ask questions of the TA or other students. It is recommended, but not required. Postings are monitored but not graded. Feedback You can expect feedback on your course activities within 48 hours. Grades will be posted to the grade book (Grades menu item). Each Sunday evening, you will receive an email from your TA. Please read these and all emails from your TA or program manager. Policy Statement 6 Spring 2015 IMPORTANT DATES for the online undergraduate programs offered in the College of Business
First 8 week courses:
Course begins: Tuesday, 01/20/2015
Last day to add class (without instructor permission): Sunday, 01/25/2015
Last Day to withdraw completely and receive a 100% refund: Sunday, 02/01/2015
Last day to drop a course using SalukiNet (no refund; results in W grade): Sunday 02/22/2015
Regular deadline to file diploma application ($50 fee): Friday 02/13/2015
Last diploma application deadline ($75 fee): Friday 04/03/2015
Final exams: 03/19/2015-03/20/2015
Second 8 week courses:
Course begins: Monday, 03/23/2015
Last day to add class (without instructor permission): Monday 03/23/2015
Last Day to withdraw completely and receive a 100% refund: Sunday, 04/05/2015
Last day to drop a course using SalukiNet (no refund; results in W grade): Sunday 04/26/2015
Regular deadline to file diploma application ($50 fee): Friday 02/13/2015
Last diploma application deadline ($75 fee): Friday 04/03/2015
Final exams: 05/14/2015-05/15/2015
Commencement: Saturday 05/16/2015
SPRING SEMESTER HOLIDAYS
Martin Luther King, Jr’s Birthday 01/19/2015
Spring Vacation 03/07—03/15/2015
WITHDRAWAL POLICY ~ Undergraduate only
Students who officially register for a session may not withdraw merely by the stopping of attendance. An official withdrawal
form needs to be initiated by the student and processed by the University. For the proper procedures to follow when dropping
courses and when withdrawing from the University, please visit http://registrar.siu.edu/pdf/ugradcatalog1314.pdf
INCOMPLETE POLICY~ Undergraduate only
An INC is assigned when, for reasons beyond their control, students engaged in passing work are unable to complete all class
assignments. An INC must be changed to a completed grade within one semester following the term in which the course was
taken, or graduation, whichever occurs first. Should the student fail to complete the course within the time period designated,
that is, by no later than the end of the semester following the term in which the course was taken, or graduation, whichever
occurs first, the incomplete will be converted to a grade of F and the grade will be computed in the student's grade point
average. For more information please visit: http://registrar.siu.edu/grades/incomplete.html
REPEAT POLICY
An undergraduate student may, for the purpose of raising a grade, enroll in a course for credit no more than two times (two
total enrollments) unless otherwise noted in the course description. For students receiving a letter grade of A,B,C,D, or F, the
course repetition must occur at Southern Illinois University Carbondale. Only the most recent (last) grade will be calculated in
the overall GPA and count toward hours earned. See full policy at http://registrar.siu.edu/pdf/ugradcatalog1314.pdf
DISABILITY POLICY
Disability Support Services provides the required academic and programmatic support services to students with permanent and
temporary disabilities. DSS provides centralized coordination and referral services. To utilize DSS services, students must come
to the DSS to open cases. The process involves interviews, reviews of student-supplied documentation, and completion of
Disability Accommodation Agreements. http://disabilityservices.siu.edu/
7 SAFETY AWARENESS FACTS AND EDUCATION
Title IX makes it clear that violence and harassment based on sex and gender is a Civil Rights offense subject to the same kinds
of accountability and the same kinds of support applied to offenses against other protected categories such as race, national
origin, etc. If you or someone you know has been harassed or assaulted, you can find the appropriate resources here:
http://safe.siu.edu
SALUKI CARES
The purpose of Saluki Cares is to develop, facilitate and coordinate a university-wide program of care and support for students
in any type of distress—physical, emotional, financial, or personal. By working closely with faculty, staff, students and their
families, SIU will continue to display a culture of care and demonstrate to our students and their families that they are an
important part of the community. For Information on Saluki Cares: (618) 453-5714, or siucares@siu.edu,
http://salukicares.siu.edu/index.html
INCLUSIVE EXCELLENCE
SIU contains people from all walks of life, from many different cultures and sub-cultures, and representing all strata of society,
nationalities, ethnicities, lifestyles, and affiliations. Learning from and working with people who differ is an important part of
education as well an essential preparation for any career. For more information please visit:
http://www.inclusiveexcellence.siu.edu/
LEARNING AND SUPPORT SERVICES
Help is within reach. Learning support services offers free tutoring on campus and math labs. To find more information please
visit the Center for Learning and Support Services website:
Tutoring: http://tutoring.siu.edu/ Math Labs: http://tutoring.siu.edu/math_tutoring/index.html
WRITING CENTER
The Writing Center offers free tutoring services to all SIU students and faculty. To find a Center or Schedule an appointment,
please visit http://write.siu.edu/
AFFIRMATIVE ACTION & EQUAL OPPORTUNITY
Our office's main focus is to ensure that the university complies with federal and state equity policies and handles reporting and
investigating of discrimination cases. For more information visit: http://diversity.siu.edu/#
Additional Resources Available:
SALUKINET: https://salukinet.siu.edu/cp/home/displaylogin Provost & Vice Chancellor: http://pvcaa.siu.edu/ PLAGIARISM CODE
http://pvcaa.siu.edu/_common/documents/Plagiarism/Guide%20to%20Preventing%20Plagiarism.pdf
MORRIS LIBRARY HOURS
http://www.lib.siu.edu/about
8