School of Accountancy
Accounting 535 – Accounting Information Systems
Instructor:
Ed Doyle, CPA, CIA, CISA, MBA
Phone:
(630) 408-2063 - Cell
Email:
edoyle.67@me.com
Twitter:
@WQ2015ACC535
Web Page:
http://oll.depaul.edu
Office Hours
Required Text
:
By appointment
Accounting Information Systems, Ulric Gelinas, Richard Dull and Patrick Wheeler,
10th edition, South-Western Cengage Learning,
ISBN 978-1-133-93594-0 (You need not by the CD)
Please consult the bookstore website for the most recent edition ISBN
Course Description
This course will enable you to interface with accounting systems and to participate in their design and
audit. It will focus on the nature and flows of accounting information in organizations, security, internal
controls, the use of information technology in accounting information systems and decision-making.
This course prepares students to be effective users, evaluators, developers, and auditors of accounting
information systems (AIS). Major themes throughout the course include
 Objectives and procedures of internal controls, system
 Documentation through flowcharts and other techniques,
 Systems analysis and design methodologies, and
 Assessment of information processing.
Learning Objectives
This course is about Internal Control. The objective of this course is to develop awareness of threats to
effectiveness of operations and to reliability of accounting information and to develop abilities to
address those threats.
The two main threats to organizational success and reliability of accounting information are
 Human errors, and
 Fraud
We will develop abilities to analyze the risk of particular errors and fraud and to analyze the effectiveness
and cost of alternative control plans. This course will help prepare you for auditing or system design.
This course emphasizes critical thinking and not simply memorizing vocabulary, facts, skills or
procedures. Both the midterm and final exam will emphasize that.
School of Accountancy
Accounting 535 – Accounting Information Systems
Course Materials
I will occasionally assign additional relevant material in the form of cases, articles, etc. I will either provide
these materials, through D2L or in class, or the directions to obtain them from the Web or the DePaul
University Libraries Journals Collection.
Teaching Methods
This course will place significant importance on specific technical language and terminology, as presented in
the textbook, and the student’s ability to apply that language and terminology to class discussions and
exams.
Please read assigned chapters and/or cases and materials before coming to class. All topics included in the
assigned readings may not be covered in the lecture. The goal of the lecture portion of the class is not to tell
you what the book says, but rather clarify m o r e complex issues, provide a forum to examine complex
topics in more detail, a n d / or provide updated coverage of specific areas.
As well, material discussed in class may not necessarily be found in the assigned chapters, thus it is
important to attend all class lectures.
Attendance
Attendance is required. You are ultimately responsible for any materials covered in class. If you contract a
serious illness, have an accident, or any other important emergency that will prevent you from attending
class, contact The Office of Student Affairs to make alternative arrangements. Your participation grade
will be based on in class quizzes and only that.
Code of Conduct
Students are expected to observe the School of Accountancy & MIS Code of Conduct, which can be found on
the University’s website.
School of Accountancy
Accounting 535 – Accounting Information Systems
Grading Policy
Midterm exam
Final exam
Class Participation
Total
45%
45%
10%
100%
The final grade in the course will be determined according to the following scale (note that grades in this
course are not subject to a curve)
Grade Scale
A
AB+
B
BC+
93% and above
90 to 92%
87 to 89%
83 to 86%
80 to 82%
77 to 79%
C
CD+
D
F
73 to 76%
70 to 72%
67 to 69%
60 to 66%
59 % and below
Examinations
Please note that this course makes use of online exams.
Remote Proctor Now (RPN) software will be used to ensure the integrity of the midterm and final exams. The
midterm and final exams will not be available to students unless the RPN software is used. RPN works with a
web-camera and microphone either built-in or attached to the computer (the computer you use must have a
camera). These devices identify the student and capture video and audio throughout the exam. This video and
audio will be used for the purpose of establishing if any violations of the Code of Conduct occurred during the
test.
If Code of Conduct violations are determined, the student will be referred to the Academic Integrity Board.
http://academicintegrity.depaul.edu/
There is a student demo available here: http://www.screencast.com/t/dJM4WfTRl.
School of Accountancy
Accounting 535 – Accounting Information Systems
Date
Topic
Reading
Assignment
January 7
Intro to Accounting
Information Systems
Enterprise Systems
Chapters 1
Chapter 2 &
E-Business Systems
Chapter 3
Documenting
Management Systems
Database Management
Systems
Midterm
Relational Databases
and SQL
Chapters 4
Chapter 6
RQ 1,2,3,4,5,6,7,10,11,12,14,15,16
DQ 1,2,3,4,8
February 17
Intro to ERM & IC
Chapter 7
February 24
Pervasive Controls
Chapter 8
RQ 1-10,12,13,14,15,16,17,19
DQ 6,7,8
SP 2,3
RQ 1-4,7,8,10,11,12,13,16,17,20,22,23,25,27,30
DQ 6,7
March 3
Business Process and
Application Controls
Chapter 9
March 10
GL & Business
Reporting Process
Chapter 16
March 17
Final Exam
January 14
January 21
January 28
February 3
February 10
Chapter 5
Homework Assignments
RQ 2,3,4,5,6,8,11,12,13,14
SP 1
RQ 1,2,4,5,6,10,15
SP 4
RQ 1,3,4,5,6,8,9,10,15,19,23
SP 4
RQ 1,2,4,5,7,8,9,10,11,14,15,16
SP 5
RQ 1,2,3,4,5,6,7,9,10,12,13,14,15,16,23
DQ 1,3,4,6,10
RQ 2,3,4,5,6,8
DQ 1,2,
SP 3
RQ 1,3,5,6,7,10,11,14
DQ 8,9
SP 2