FALL Syllabus
Baruch College, City University of New York
Accountancy 3202
Accounting Information Systems ACC 3202
Course Syllabus FALL 2011
Professor: M. Lapelosa
E-mail: MICHAEL_LAPELOSA@BARUCH.CUNY.EDU
Required Text:
Accounting Information Systems: Controls and
Processes, 1st Edition
The Waren Case
Leslie Turner
Andrea Weickgenannt
ISBN: 978-0-471-47951-2
©2009
648 pages
Systems Understanding Aid;
Arens and Ward
Mission. Mission Statement, Stan Ross Department of Accountancy
The missions of the Stan Ross Department of Accountancy are (1) to operate the
undergraduate, master's, and doctoral programs in accountancy, (2) to provide accounting
knowledge to students with majors in areas other than accounting, and (3) to serve its student,
academic, and business constituencies through engagement in high quality research.
Consistent with the Zicklin School’s mission, the Department seeks to provide high quality, high
value education to enhance the professional aims of its students.
The undergraduate program is the largest of the Department's programs and receives the
majority of the Department's resources. Undergraduate students obtain both the technical tools
and general background necessary for successful careers in accounting. The program focuses
on the development, measurement, analysis, validation, and communication of financial and
other information. Much of the emphasis is directed to enhancing the students' ability to
understand the environment and to alert students to the broad implications of accounting
principles, procedures and accounting decisions. Baruch’s accounting graduates will continue
to become leaders in business, not-for-profit organizations, and government.
Course Objectives:
It will be the major objective of this course to acquaint you with the common body of knowledge
of accounting information systems. This is important because as a future accountant, you must
be an intelligent user of information systems; understand AIS risks and controls as well as
being capable of assisting information system professionals in the design and implementation
of systems. Therefore, to accomplish this end, the course will:
(1) Increase your awareness of the concepts, which underlie AIS, especially those which
relate to decision-making and accounting information.
(2) Acquaint you with the terminology, procedures, and controls inherent in modern AIS.
(3) Give you an understanding of the various tasks performed by modern AIS.
(4) Increase your awareness of current developments in the information systems field.
Accountancy 3202
Prof. Lapelosa
FALL Syllabus
(5) Special emphasis will be placed on understanding the risks and controls involved in
modern AIS.
Course Activities:
This course will be structured around class lecture, the text material and the Waren Case
Independent Study Project. Additional assignments may also be required. Students are
expected to read the chapters BEFORE class. Students are encouraged to participate in class
discussion and debate. Points will be allocated for sustained class participation. ALL
assignments are expected to be turned in on the assigned date. Points will be DEDUCTED for
late assignments. Exams will cover material contained in the text, and lecture.
Waren Case:
Independent Study Project – Tutorial assistance may be provided
Grading Policies:
The distribution of points for the various phases of the course is as follows:
Mid-term
Waren Case
Final Exam
30%
20%
50%
Total Points
100%
Academic Honesty:
Academic dishonesty undermines the value of the academic degrees earned by all Baruch
College students. I expect you to honor Baruch College’s standards regarding academic
honesty and integrity in course work and examinations, and to report violations by other
students to the instructor immediately. Using notes, giving or receiving help from another
student during an examination constitutes cheating. Any effort to gain an advantage not given
to all students is dishonest and another form of cheating, even if the effort is unsuccessful.
Students caught cheating risk severe academic penalties, including a failing grade on the
examination, a failing grade in the course, and suspension and dismissal from the College.
Any form of cheating will be reported to the dean and will result in failure in the course
and possible suspension from the college.
Accountancy 3202
Prof. Lapelosa
FALL Syllabus
Accounting Information Systems
Week
Date
Assignments
No.
1
Tues. 8/30
Thurs. 9/1
Course Introduction
Ch. 1: Introduction to AIS
2
Tues. 9/6
Thurs. 9/8
Ch. 1: Introduction to AIS
Ch 2: Foundation Concepts for AIS
3
Tues. 9/13
Thurs. 9/15
Ch 2: Foundation Concepts for AIS
Ch. 3: Fraud, Ethics and Internal Control
4
Tues. 9/20
Thurs. 9/22
Ch. 3: Fraud, Ethics and Internal Control
Ch. 4: Internal Controls in IT Systems
5
Tues.
Thurs.
Tues.
Thurs.
9/27
9/29
10/4
10/6
Ch. 4: Internal Controls in IT Systems
NO CLASS
Tues.
Thurs.
Tues.
Thurs.
10/11
10/13
10/18
1020
Ch. 5: Corporate Governance and Sarbanes Oxley
Ch. 5: Corporate Governance and Sarbanes Oxley
Tues.
Thurs.
Tues.
Thurs.
10/25
10/27
11/1
11/3
Ch. 6: IT Governance
Ch. 6: IT Governance
Tues.
Thurs.
Tues.
Thurs.
11/8
11/10
11/15
11/17
6
7
8
9
10
11
12
Current Issues
NO CLASS
Current Issues
MID TERM
Ch. 7: Auditing IT Systems
Ch. 7: Auditing IT Systems
Ch. 8: Revenue Cash Collection Processes and Controls
Ch. 8: Revenue Cash Collection Processes and Controls
WAREN CASE DUE
Ch. 8: Revenue Cash Collection Processes and Controls
13
Tues. 11/22
Thurs. 11/24
NO CLASS
NO CLASS
14
Tues. 11/29
Thurs. 12/1
Ch. 9: Expenditure Processes and Controls: Purchases
Ch. 9: Expenditure Processes and Controls: Purchases
15
Tues. 12/6
Thurs. 12/8
Ch. 10 Expenditure Processes and Controls: Payroll, Fixed Assets
Ch. 10 Expenditure Processes and Controls: Payroll, Fixed Assets
16
Tues. 12/13
Thurs. 12/15
Ch. 12: Administrative Processes and Controls
Ch. 12: Administrative Processes and Controls
Tues. 12/20
Thurs. 12/22
Accountancy 3202
FINAL EXAM
Prof. Lapelosa