Lewis‐Clark State College AC‐340 – Accounting Information Systems Online Class Class Syllabus Spring – 2016 Section: Textbook: Instructor: Contact Info: Office Hours: AC 340 – 60 Accounting Information Systems: Controls and Processes 2nd Edition. Turner and Weickgenannt (ISBN 978‐1‐118‐16230‐9) Judith Aiello, MAcc jcaiello@lcsc.edu Office ‐ 208.292.2542 Wednesdays 12:00 – 4:00, Fridays 2:00 – 4:00, and by appointment Office is located at The Harbor Center on Northern Idaho College’s campus, 1031 N. Academic Way, Coeur d’Alene, ID 83814 Online Delivery Method: Course Purpose This course provides a survey of accounting information systems, web technology, and the control environment in relation to various business processes. Course Objectives 1) Know the basic terminology and types of Accounting Information Systems, and their role of providing information to business management 2) Know what the nature of fraud is, and the need of a code of ethics and internal control structure (COSO framework) within an organization 3) Understand different IT systems, their governance and role in an organization’s internal control structure, and the function of auditing these systems 4) Know about corporate governance, and the impact of SOX 5) Understand and document (flow chart) at least 3 business processes (accounting transaction cycles), and how they are interrelated 6) Understand what data and data bases are, different methods of processing, and the internal controls relating to them 7) Know what e‐commerce, e‐business and ERP systems are, their benefits and risks 8) Apply knowledge gained throughout the semester to various cases 9) Work within groups analyzing, formulating, and composing recommendations on an ongoing case study throughout the semester Grading Scale A 90 ‐ 100% D 60 ‐ 69% B 80 ‐ 89% F Below 60% C 70 ‐ 79% Evaluation ‐ Exams ‐ Homework (mc posted in Blackboard) ‐ Process Maps (flow charts) ‐ Participation – case blogs (1 per week) ‐ Continuing Case Robatelli’s Pizza (group) 40% 30% 10% 10% 10% 100% TENTATIVE CLASS SCHEDULE WEEK DATE 1 January 19 2 January 25 3 February 1 4 February 8 5 February 16 6 7 8 February 22 February 29 March 7 9 March 14 10 March 21 11 12 March 28 April 4 13 14 15 April 11 April 18 April 25 16 May 2 17 May 9 CHAPTER ASSIGNMENT Chapter 1 ‐ Intro to AIS Chapter 2 ‐ Foundational Concepts of AIS Chapter 3 ‐ Fraud Ethics & Internal Control Chapter 4 ‐ Internal Controls & Risks in IT Systems Chapter 5 ‐ Corporate Governance & SOX Exam 1 (CH 1‐5) Chapter 6 IT Governance Chapter 7 ‐ Auditing Information Technology Chapter 8 ‐ Revenue & Cash Collection Processes & Controls Chapter 9 ‐ Expenditures Processes & Controls ‐ Purchases SPRING BREAK ‐ NO CLASSES Chapter 10‐ Expenditures Processes & Controls ‐ Payroll & Fixed Assets Exam 2 (CH 6‐11) Chapter 13 ‐ Data & Databases Chapter 14 ‐ E‐Commerce & E‐
Business Chapter 15 ‐ IT Infrastructure for eBusiness FINAL EXAM Posted in Bb, Group Case Posted in Bb, Group Case, Process Maps Posted in Bb, Group Case Posted in Bb, Group Case Posted in Bb, Group Case Posted in Bb, Group Case Posted in Bb, Group Case Posted in Bb, Group Case, Process Maps Posted in Bb, Group Case, Process Maps Posted in Bb, Group Case, Process Maps Posted in Bb, Group Case Posted in Bb, Group Case Posted in Bb, Group Case Key Dates Monday Monday Monday Friday Friday Mon – Fri Thursday Monday Sunday Monday Mon – Fri Tuesday January 25, 2016 February 1, 2016 February 15, 2016 March 4, 2016 March 18, 2016 March 28 – April 1 April 7, 2016 April 11, 2016 May 1, 2016 May 2, 2016 May 19 – 13 May 17, 2016 Last day to pay without late fees Last day to add or drop classes without “W” grade Presidents Day – College closed Fall/Summer class schedule posted Mid‐term grades posted Spring break Last day to drop classes or withdraw for the semester Advance registration for Summer/Fall CDA Commencement Last day to apply for Fall graduation Final exams administered Final grades posted Homework and Exam Policy Homework is posted in Blackboard must be turned in by the due date. If there is an emergency warranting an extension, I must to be notified PRIOR to the due date in order for you to receive the extension. Otherwise I will need a doctor’s note, police report, death certificate, etc. verifying by a third party (other than a family member) the excuse. Exams will be given in class. If a student expects to be absent, arrangements may be made in advance with any exam except the final exam. No late exams may be taken. The final exam must be taken on the scheduled day and time which is available on the registrar’s website and also on the schedule. Attendance and Participation Students are expected to come to class on time, attend the entire class period, be prepared for discussion by reading the chapter, and be able to work with others. Attendance and participation is always a part of each student’s grad. Students must be able to explain solutions and answers to the rest of the students. Each student must bring a financial calculator to class. Unacceptable classroom behavior includes cell phone usage, text messaging, inappropriate laptop usage, and other behavior identified at the professor’s discretion. Students must remain in the class room during tests and graded assignments. Displaying these types of behaviors may result in the deduction of points. Plagiarism, cheating, and the use of unauthorized materials will result in failure of the class. Response and Feedback Policy I generally respond to emails within 24 hours (Monday – Friday). Emails received over the weekend will be responded to on the next business day (generally Mondays). If you do not receive a response, please send a second email. Sometimes the computer, server or software programs have issues that can delay, bury or drop emails. Please DO NOT email me from Blackboard. For some reason I do not receive these emails. FERPA STATEMENT The Family Educational Rights and Privacy Act (FERPA) is a federal law designed to protect the privacy of student education records and is enforced by the U.S. Department of Education. In essence, the act states that 1) students must be permitted to inspect their own “education records” and 2) “school officials” may not disclose personally identifiable information about a student without written permission from the student. For further information on FERPA and LCSC’s directory information policy, visit www.lcsc.edu/registrar or call (208)792‐2223. The Business Division of Lewis-Clark State College has the overall LCSC accreditation by the Northwest
Commission on Colleges and Universities (NWCCU), and is also accredited by the International
Assembly for Collegiate Business Education (IACBE). We are required to identify the Common
Professional Components (CPCs) that are presented in our courses to assure our students are receiving a
business education similar in content to all other IACBE schools. For AC 331, you are receiving
instruction in the following CPC areas:
AC 340 Component
Hours
A.
Accounting (ACT)
B.
Marketing (MKT)
0
C.
Finance (FIN)
0
D.
Management
1.
Management Principles (MGT)
0
2.
Organizational Behavior (OB)
0
3.
Human Resource Management (HRM)
0
4.
Operations Management (OM)
0
Total Management
E.
0
Economic/Social/Legal Environment
1.
Legal Environment of Business (LAW)
0
2.
Economics (ECN)
0
3.
Business Ethics (ETH)
5
Total Economic/Social/Legal Environment
F.
15
5
Decision-Support Tools
1.
Information Systems (IS)
30
2.
Quantitative Methods/Statistics (QM)
Total Decision-Support Tools
0
30
G.
Global Dimensions of Business (GLOB)
0
H.
Integrative Experience (INT)
0
Total Contact Hours
LEWIS-CLARK STATE COLLEGE Syllabus Addendum
Consumer Information
In 2008, the federal government required all post-secondary institutions offering federal financial aid programs to
provide key data to both prospective and current students. To comply with this requirement, Lewis-Clark State
College has developed a consumer information page, which may be accessed at http://www.lcsc.edu/consumerinformation/
Disability Accommodations
Students requiring special accommodations or course adaptations due to a disability and/or a health-related issue
should consult their course instructors and the LCSC Student Counseling Center immediately (RCH 111, 792-2211).
Official documentation may be required in order to provide an accommodation and/or adaptation.
Student Rights and Responsibilities
Students have the responsibility for knowing their program requirements, course requirements, and other
information associated with their enrollment at LCSC. Students should review the LCSC General Catalog
(http://webdev.lcsc.edu/catalog and the LCSC Student Handbook (http://www.lcsc.edu/media/2157659/StudentHandbook.pdf ) for more information.
Accidents/Student Insurance
Students participating in LCSC classes normally must look to their personal health insurance policy (Student Health
Insurance Plan or comparable private coverage) should an accident occur. In the event of an accident, please seek
medical help, if necessary, and report the incident to LCSC Security (792-2226). Fieldtrips or other special student
activities may also require students to submit a signed participation waiver (forms can be obtained from the
supporting Division Office).
Enrollment Verification/Attendance
Students who are not actively pursuing their classes may have to repay part or all of their financial aid awards
depending upon the circumstances.
Academic Dishonesty
Academic dishonesty, which includes cheating and plagiarism, is not tolerated at LCSC. Individual faculty members
may impose their own policies and sanctions regarding academic dishonesty after offering the student an
opportunity to explain his or her actions. Sanctions imposed by the faculty member are limited to grades on the
assignment(s) in question and/or on the course grade. On matters of academic dishonesty, faculty members do not
have the authority to dismiss a student from class indefinitely nor to disenroll a student from a program without
corroboration from a Division Chair (or program ethics committee where applicable), the appropriate instructional
dean, and the Vice President for Student Affairs. Students who are accused of being academically dishonest may be
referred to the VP for Student Affairs for official disciplinary action.
Illegal File Sharing
Students using LCSC’s computers and/or computer network must comply with the college’s appropriate use policies
and are prohibited from illegally downloading or sharing data files of any kind. Specific information about the
college’s technology policies and its protocols for combating illegal file sharing may be found on the VP for Student
Affairs’ web page (http://www.lcsc.edu/student-affairs/student-code-of-conduct/ ).
Diversity Vision Statement
50
Regardless of race, color, age, sex, religion, national origin, disability, veteran status, or sexual orientation, you will
be treated and respected as a human being.
Disclosures
During this course, if you elect to discuss information with me which you consider to be sensitive or personal in
nature and not to be shared with others, please state this clearly. Your confidentiality in these circumstances will be
respected unless upholding that confidentiality could reasonably put you, other students, other members of the
campus community, or me in danger. In those cases or when I am bound by law to report what you have told me,
such as incidents involving sexual assault or other violent acts, I will submit a report to appropriate campus
authorities.
Student Feedback
Students shall be provided the opportunity to formally evaluate each course in which they are enrolled. Notification
of student feedback opportunity and timelines will be made through the official LCSC student email (currently
LCMail) or online course learning management (currently Blackboard Learn) systems.
Student Work
Student work for this course (assignments, quizzes, exams, projects, etc.) may be copied and retained for program
assessment or accreditation purposes. For more information, speak with the instructor or division chair.
Approved by VP for Student Affairs & Provost 7/07/2015