COURSE NUMBER:
ACCT 550
COURSE TITLE:
Accounting Information Systems
TERM/YEAR:
Fall 2008
LECTURES:
Thursdays, 5:30-8pm in MCK 101
______________________________________________________________________________
INSTRUCTOR:
Professor Brian S. Baick
OFFICE:
Kogod School of Business 006
PHONE:
(240) 567 – 1761
(301) 524 – 6009 (Quickest way to reach me)
EMAIL
baick@american.edu (This is the best way to communicate with me)
OFFICE HOURS:
Before and after class and by appointment
TEXTS (Required Readings): The following textbook will be used in this course:
Core Concepts of Accounting Information Systems. 10th Ed, by Bagranoff, Simkin
and, Norman; McGraw-Hill, 2008.
ISBN: 978-0-470-04559-6.
Other supplemental reading materials will be included in this course. These supplemental
materials will be provided to you by the instructor.
OTHER REQUIRED SUPPLIES:
All students must have a simple calculator for use in exams for ACCT 550.
Calculators that store text material (i.e., graphing calculators, and calculators that include
keys for the full alphabet) are generally discouraged for use during exams. Should you
feel it necessary to use a graphing-type calculator during an exam, I will need to
personally inspect it before its use.
COURSE DESCRIPTION:
Concepts and techniques of analyzing, designing, and implementing accounting
information systems. Evaluation of computer- and non-computer-based
information systems for organizations of various kinds. Prerequisite: ACCT-607
or permission of department chair.
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COURSE OBJECTIVES:
To introduce and understand the fundamental concepts, theories, roles, and
applications of information systems to the field of accounting.
To understand and apply techniques which are critical to user-specific needs.
Emphasis is placed on the understanding of accounting information system
structure in terms of their function, design, and control relationships.
To increase student awareness and promote foundational knowledge of the
role and importance of information technology on accounting and business.
To enable students to understand the purpose and theory behind databases.
Students will demonstrate the ability to create data models, which describe the
accounting information system processes within an organization.
To prepare students to enter the workplace with computer application skills
necessary in a business environment.
GRADING INFORMATION & COURSE REQUIREMENTS: (The following requirements
are subject to change)
Students are required to demonstrate their mastery of the body of knowledge presented in
this course on two examinations plus quizzes. Grades will be based
upon the professional judgment of the professor. As a general guideline, these
requirements are weighted as follows:
Midterm Exam
Final Exam
Quizzes (Highest 3 out of 4)
40%
45%
15%
100%
EXAMS:
With rare exceptions, there will be no makeup exams in this course. If you miss a
midterm exam your final exam score will substitute for the missed exam in determining
your course grade. The final exam will be cumulative. All exams are in a closed book
format. The tentative exam dates listed below are subject to change. Consult the
Blackboard
site
for
possible
changes.
The
Blackboard
website
is
www.blackboard.american.edu. See quiz dates on the schedule portion of this syllabus.
•
•
Midterm Exam
Final Exam
October 16, 2008
December 18, 2008 (tentatively)
STUDENT RESPONSIBILITIES:
Students are responsible for learning the assigned body of accounting knowledge,
demonstrating their knowledge on course examinations, and submitting required work in
good form on a timely basis.
A suggested approach to studying in this course is to read the chapter before it is
discussed in class. Outline the chapter or take notes as you read. Then attempt to answer
the assigned questions and prepare solutions for the exercises and problems. Attend class
and review the assigned work. Attend and actively participate in class. If you are well
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prepared the time you spend in class will be much more helpful because you can
clarify what you do not understand rather than just listening to a lecture on unfamiliar
material. After class, rework and/or clarify your chapter notes and homework
assignments. Finally, attempt some extra problems from the textbook or study guide to
make sure you really understand the material. If you approach studying in this way, you
will be successful in the course. You will find it easier to study for exams. You are also
likely to find the course to be intellectually interesting and enjoyable.
DESCRIPTION OF ASSIGNMENTS:
Although homework will not be graded on a regular basis, selected assignments might be
collected. However, it is expected that students will be well prepared to discuss
all assignments in class.
The importance of consistent individual practice and reading are crucial. Understanding
accounting requires an investment of time, concentration and hands-on work. If you read
the assigned material and attempt to solve each homework problem in a timely manner
class will be more interesting and understandable. Please note that to do well in this
course, you should plan on spending a minimum of 5 hours per week outside of class
reading, studying and completing assignments. To ensure that you have a chance to
check your work thoroughly, solutions to assignments will be available on Blackboard.
This course assumes that students have or will acquire basic competency in using Excel
software.
ATTENDANCE AND PARTICIPATION EXPECTATIONS:
Although attendance is not required, it is strongly encouraged. Any material which you
may miss, due to an unexcused absence, is your own responsibility to follow up on.
Although participation is not an explicit graded item, making the effort to participate in
class will enhance your ability to understand and master the course material.
INFORMATION ON BLACKBOARD SITE:
I maintain a comprehensive Blackboard site for this course. All students registered for
the course are automatically registered for the site. Students registering late for the
course might have to call the AU Hotline 202-885-2550 to get registered for the site.
Solutions to many assignments are posted on the blackboard site. I also post class
announcements on the site. It is the student’s responsibility to visit the site at least twice
a week to stay informed. Please note that due to heavy volume, the Blackboard is not
available immediately following the first lecture of the semester.
TUTORING SUPPORT:
Supplemental instruction is normally provided for this course. Further information about
supplemental instruction will be posted on the Blackboard site. Many students have
found supplemental instruction to be very helpful in learning financial accounting.
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UNIVERSITY WITHDRAWL POLICY:
Courses may be dropped as follows:
Withdrawal from a course will be permitted until the midterm date established by the
Registrar, with no approval required, except for courses used to satisfy the University
Mathematics Requirement. Withdrawal from these courses requires the approval of an
academic advisor based on the placement recommendations made by the Department of
Mathematics and Statistics. Courses dropped through the last day to add are deleted from
the student's record. After the last day to add, course withdrawal is indicated on the
student's permanent record by the single mark of W. After the midterm date and through
the last class meeting a course may be dropped only with the written approval of the
student's academic dean, or the dean's designee.
At the discretion of the dean, the instructor's approval may be required, but in all cases
the dean must confer with the instructor and inform the instructor in writing of the
decision. In any case, withdrawal from courses after the midterm date should occur rarely
and only in cases of well-documented emergencies beyond the student's control. A low or
failing grade in the course is not grounds for a late withdrawal. No course may be
dropped after the last class meeting.
ACADEMIC INTEGRITY:
Academic integrity is paramount in higher education and essential to effective teaching
and learning. As a professional school, the Kogod School of Business is committed to
preparing our students and graduates to value the notion of integrity. In fact, no issue at
American University is more serious or addressed with greater severity than a breech of
academic integrity.
Standards of academic conduct are governed by the University’s Academic Integrity
Code. By enrolling in the School and registering for this course, you acknowledge your
familiarity with the Code and pledge to abide by it. All suspected violations of the Code
will be immediately referred to the Office of the Dean. Disciplinary action, including
failure for the course, suspension, or dismissal, may result.
Additional information about the Code (i.e. acceptable forms of collaboration, definitions
of plagiarism, use of sources including the Internet, and the adjudication process) can be
found in a number of places including the University’s Academic Regulations, Student
Handbook, and website at http://www.american.edu/academics/integrity. If you have any
questions about academic integrity or standards of conduct in this course, please discuss
them with your instructor.
STUDENT PLEDGE:
Because academic integrity is important to the quality of your work and to your
responsibilities to the University and fellow students, all of your assignments, papers and
examinations, will include the following statement with your signature:
“On my honor, I have neither given nor received unauthorized aid on this assignment.”
Absence of the statement from an assignment does not preclude your obligation to
observe the University’s Academic Integrity Code.
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ACCT 550 Class Schedule
May be subject to change
DATE
TOPICS
ASSIGNMENT
August
28
None
September
4
Introduction to AIS, terms, concepts, modeling, and
introduction to probability.
Read: chap 1 (pgs 4-8), chap 10 &
chap 2
11
Decision trees, Bayes Theorem, and Cushing’s Model.
Read: chap 3
18
Documentation, data flow, internal control systems and
accounting information.
Read: chap. 8
QUIZ 1 (at beginning of class)
Queuing theory and Little’s Law, computer controls and its
impact on AIS
Read: chap. 9
2
Accounting and business processes and value chains.
Read: chap 4.
9
Review for Midterm Exam
16
QUIZ 2 (at beginning of class)
MIDTERM EXAM
25
October
23
Accounting and integration software. Design and
implementation of effective AIS using databases.
Read: chap. 6
30
Cardinalities, relational database design and modeling.
Read: chap. 13 & Read: chap. 14
6
Database information retrieval and query commands
QUIZ 3 (at beginning of class)
Read: Handout
13
Accounting on the internet
Read: chap. 12.
20
Computer crime, ethics, and privacy.
Read: chap. 7.
27
THANKSGIVING BREAK!
No Class
November
December
4
More on current topics
QUIZ 4 (at beginning of class)
11
FINAL EXAM
Note: All “Assignment” items should be completed by the date listed.
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