The University of Texas at El Paso
College of Business Administration
Department of Accounting
ACCT 3320-Accounting Information Systems
Spring Semester 2009
Instructor: TerryAnn Glandon
Office: BUSN Building #228
Phone: 747-8681
FAX: 747-8618
E-mail: Use WebCT’s e-mail feature
Office Hours: TR 10:30 – 12:00 noon
Tuesday 4:30 – 6:00 p.m.
Wednesday 9:00 – 12:00 noon
(or by appointment)
Web sites: WebCT and accounting.utep.edu/tglandon
Bio: The University of Texas at Arlington – Ph.D.
Eastern New Mexico University – MBA
Western Washington University – BA (Accounting)
Certified Public Accountant – Texas
Course Description: Analysis of fundamental accounting systems. Emphasis on internal control and
accounting transaction cycles, relationship between organization objectives, policies, procedures and plans,
and accounting systems.
Prerequisites: Intermediate Accounting I (ACCT3321) with a grade of “C” or better
Meeting Times & Location: Section 25700 TR 7:30 – 8:50 a.m. COBA 301
Section 25701 TR 9:00 – 10:20 a.m. COBA 301
Required Materials:
One of the following:
• Accounting Information Systems, Selected Chapters for UTEP, James A. Hall, South-Western College
Publishing, Fifth Edition, 2008. ISBN-10: 0-324-80551-2
OR
• Accounting Information Systems, James A. Hall, South-Western College Publishing, Fifth Edition, 2008.
ISBN-10: 0-324-31295-4
AND
• Auditing & Systems Exam Questions and Explanations, (14th ed.) Gleim and Hillison, Gleim Publications
• Scantron forms for Exams
Course Objectives:
• Upon completion of the course, students will be able to
o understand the need for, and control of, manual and computer-based accounting information systems
o demonstrate ability to use technology to evaluate and present solutions to business problems and information
o identify risks associated with technology and automated business processes
o organize and evaluate financial information, alternatives, and cost/benefits associated with alternative
scenarios in problem definition and solution
o place information in an appropriate context when listening, reading, writing and
o deliver relevant information with conciseness and clarity when writing in a business context
• The students’ understanding of the course and ability to meet these objectives will be measured by the course
final examination, in-class assignments and outside assignments.
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Method of Evaluation:
Exams (100 points each)
Quizzes (WebCT)
In class exercises
Technology projects
Total points available
Points
500
120
130
100
850
Grades will be determined based on the following points:
Letter Grade
Points Earned
A
90%-100%
B
80%-89%
C
70%-79%
D
60%-69%
F
less than 60%
Exams:
There will be five exams; portions of the exams will be in multiple-choice format and will require the use of
scantron forms. The material for exams will be taken from the Hall and Gleim books, other readings, and
classroom discussions. Check the class schedule for exam dates. During exams there is to be no conversation
with anyone except the instructor. If possible, there should be one empty seat between each student. If you
have questions please ask me, NOT another student. Note cards, crib sheets, cheat sheets, etc. are not allowed
during exams or quizzes. Calculators are acceptable.
There will be NO make up exams given anytime during the semester. If necessary you may take an exam
early, but never after the scheduled exam date. If you have a family or medical emergency, contact me by email (either via WebCT or tglandon@utep.edu); or leave a voice mail message (747-8681) before the exam is
given.
Quizzes
Quizzes are administered online in WebCT, on the dates in the schedule. Each quiz consists of 10 multiple
choice questions and you will have 15 minutes to complete and submit the quiz. If you have a dial-up
connection at home, consider taking the quizzes on campus to avoid getting bumped off during the session.
Quiz grades will be reduced at the rate of 2 points for every minute, or fraction thereof, that exceeds the 15minute limit.
In-Class Exercises:
In-class exercises are chapter-related problems to be solved in class. During the class period you may collaborate to
complete the activity; however, each of you will submit your own copy of the completed class activity. You must
attend class in order to receive credit for the class activity. All exercises will be collected at the end of class because
the solution will be posted on the website. These exercises will help in studying for exams.
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Technology Projects:
There are four technology projects scheduled for this semester, using the following software: Microsoft Visio
and Access; XBRL; wiki (wetpaint.com).
Groups are formed the second week of class and remain constant for the semester. You may form your own
groups of four members to complete the Technology Projects. Grading on the projects will be based on my
evaluation of your performance and your group’s evaluation of your performance. In other words, there will
not be a “group grade” where everyone gets the same grade irrespective of their contribution. This is to
discourage the problem of “free riders.”
Ethics Issues in Business:
Coverage includes privacy issues; security issues (accuracy and confidentiality); ownership of intellectual
property; and misuse of computers.
Students with Disabilities:
If you feel you may have a disability that requires an accommodation as outlined by the Americans with
Disabilities Act (ADA), contact the Disabled Student Services Office at 747-5148, go to Room 306E Union, or email: dss@utep.edu.
Electronic Equipment (including but not limited to cell phones, PDAs, MP3 players, SmartPhones):
• Turn off your cell phone ringer before class starts. If the vibrate mode is loud enough to irritate your
fellow students, turn that off as well. If you are expecting an important phone call please make
arrangements to receive it outside of class.
• Text-messaging or Web browsing during class is not acceptable behavior for accounting professionals,
or those who aspire to become accounting professionals.
Laptop Computers:
• Laptop use is permitted during this class.
• Set your laptop volume control to mute or off before coming to class.
•
Do not engage in unauthorized communication or entertainment (web surfing, instant messaging, chat
room chatting, DVD viewing, music playing, game playing, etc.) during class.
Academic Integrity:
It is the official policy of the University that all suspected cases or acts of alleged scholastic dishonesty must be
referred to the Dean of Students for investigation and appropriate disposition. It is contrary to University
policy for a faculty member to assign a disciplinary grade such as an "F" or zero to an assignment, test,
examination, or other course work as a sanction for admitted or suspected scholastic dishonesty in lieu of
normally charging the student through the Dean of Students. Similarly, students are prohibited from
proposing and/or entering into an arrangement with a faculty member to receive a grade of "F" or any
reduced grade in lieu of being charged with scholastic dishonesty.
Any student who commits an act of scholastic dishonesty is subject to discipline. Scholastic dishonesty
includes, but is not limited to cheating, plagiarism, collusion, the submission for credit of any work or
materials that are attributable in whole or in part to another person, taking an examination for another person,
any act designed to give unfair advantage to a student or the attempt to commit such acts.
Course Repeat Policy:
The university has adopted a policy that limits undergraduate course enrollment. The policy was
implemented in the Fall semester of 1995. Courses taken before Fall 1995 will not count as enrollments in
meeting the maximum three enrollments in a course. As noted, individual colleges may have more restrictive
policies. The university policy is as follows:
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Limits on Undergraduate Course Enrollment.
In most instances a student may enroll in an undergraduate class a maximum of three times, except
with the permission of the student’s academic dean. A student may enroll more than three times in a
variable topic, studio, performance, workshop or other course that is identified as ‘may be repeated for
credit.’ This includes enrollments that result in a grade of ‘W’, ‘F’, ‘D’, or ‘P’. It does not apply to
courses taken prior to the students’ re-enrolling under ‘Option 2’ or Readmission After Extended
Absence. Individual colleges may have more restrictive policies. The College of Business
Administration instituted a “3 time” enrollment limitation in the Spring of 1993. Business courses
taken that semester or later are subject to this rule.
A student may not enroll in a course in which a grade of ‘C’ or higher has been previously earned
(except for a variable-topic, studio, performance, workshop or other course that is identified as ‘may be
repeated for credit’). Moreover, a student may not enroll in a course in which he or she has an
unresolved grade of ‘I’.
Drop Date:
The grade of "W" is available to all students until April 3, 2009. DO NOT ASSUME THE PROFESSOR WILL
DROP YOU AUTOMATICALLY IF YOU STOP ATTENDING BEFORE THE April 3, 2009 DEADLINE. It is
YOUR responsibility to drop the class if it is your desire to do so. After the University drop deadline, a grade
of "W" can be assigned only under exceptional circumstances and only with the approval of the instructor and
academic dean. Such students must petition for the “W” grade in writing and provide necessary supporting
documentation. Exceptions to the April 3, 2009 deadline will be rare and determined under exceptional
conditions as noted in the University catalogue. All other students dropping after the deadline must be
dropped with the grade earned as of the end of the semester.
Statements on Faculty and Student Responsibilities:
Statements on faculty and student responsibilities may be found on the College of Business website at:
http://business.utep.edu/About/responsibilities.aspx.
Class Attendance:
Students are expected to arrive on time, participate in the class and stay for the entire class period. If you must
leave early for any reason, please inform me beforehand. You wouldn’t walk away from a Board meeting or a
client meeting – do not walk away from a lecture in progress.
If you are unable to attend class, you are still responsible for material covered during that class period. Please
ask one of your classmates for notes.
Other:
• I use Web CT’s e-mail feature to respond to students. This is in direct response to the large numbers of email messages I receive every day. I check the WebCT e-mail at least once a day – you will get a faster
response by using this system. However, WebCT e-mail is a “closed system,” which means you will need
to log in to WebCT periodically to send and receive e-mail messages.
• Please do not expect me to accept late projects/exams. Other students will have made adjustments to their
schedules to permit them to complete the projects on time. It is unfair to them if I make exceptions for you.
• Only beverage or water containers with lids are allowed in the classroom. No food is allowed.
• This syllabus is subject to change depending on the time needed to cover each particular topic. Any
changes will be updated and posted on the class web site.
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01/20/09
01/22/09
01/27/09
01/29/09
02/03/09
02/05/09
02/10/09
02/12/09
02/17/09
02/19/09
02/24/09
02/26/09
03/03/09
03/05/09
03/10/09
03/12/09
03/17/09
03/19/09
03/24/09
03/26/09
03/31/09
04/02/09
04/07/09
04/09/09
04/14/09
04/16/09
04/21/09
04/23/09
04/28/09
04/30/09
05/05/09
05/07/09
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05/12/09
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05/14/09
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Tentative Schedule
Introduction - go over syllabus
Ch 2 HLA1-ERD
Ch 2 HLA2-Flowchart & HLA3 Flowchart
Ch 2 HLA4-various
Ch 3 HLA
Exam 1 - Ch 2, 3
Visio demo
Ch 4 HLA1
Ch 5 HLA1
Ch 5 HLA2
Ch 5 HLA3
Ch 8 HLA1
Exam 2 - Ch 4, 5, 8
Ch 9 HLA1 and HLA2
Ch 9 HLA 3
Ch 9 Access demo
Spring Break - no class
Spring Break - no class
Problem from Ch 12 and HLA1
Ch12 XBRL assignment
Cesar Chavez Day - no class
Exam 3 - Ch 9, 12 (last day to withdraw is 4/3/09)
Ch 13 HLA1
Ch13 HLA2
Ch 14 HLA1 and HLA2
Ch14 HLA3
Exam 4 - Ch 13, 14
Ch 15 HLA1 and HLA2
Ch 15 HLA3
Ch 16 HLA
Ch 17 HLA
Hall - Ch 2 Quiz
Hall - Ch 3 Quiz
Hall - Ch 4 Quiz
Hall - Ch 5 Quiz
Hall - Ch 8 Quiz
Hall - Ch 9 Quiz
Hall - Ch 12 Quiz
Hall - Ch 13 Quiz
Hall - Ch 14 Quiz
Hall - Ch 15 Quiz
Hall - Ch 16 Quiz
Hall - Ch 17 Quiz
Exam 5 - Ch 15, 16, 17 - Section 25701 (9:00 a.m.) Tuesday, 5/12/09
10:00 a.m.
Exam 5 - Ch 15, 16, 17 - Section 25700 (7:30 a.m.) Thursday, 5/14/09
7:30 a.m. (University Exam Schedule shows 7:00 a.m.)
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