TROY UNIVERSITY
MASTER SYLLABUS
SORRELL COLLEGE OF BUSINESS
ACT 3396
Accounting Information Systems
Prerequisites: ACT 2292.
Description
2008-2009 Catalog: Principles underlying establishment of complete accounting systems;
applications to typical business organization; emphasis on the functions of control and
protection.
2009-2010 Catalog: An analysis of concepts related to internal controls and business processes
with emphasis on the functions of control and protection.
Objectives
On completion of the course, the student should be able to:
1. Explain what an accounting information system is and how accounting information systems
are integrated into organizational information systems..
2. Demonstrate an understanding of documentation techniques, particularly flowcharts and
data flow diagrams.
3. Demonstrate an understanding of the flow of accounting information and transactions
through entities, including how those information and transaction flows are related to
business processes.
4. Demonstrate an understanding of the concepts related to internal controls in accounting
information systems, including the identification of general and application processing
controls and the techniques used to document and analyze internal control systems.
5. Demonstrate an understanding of the roles and responsibilities within the information
technology (IT) functions of entities, including describing the roles and responsibilities of
computer personnel, appropriate segregation of duties within the IT function, and disaster
recovery plans.
Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the
instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook.
The objectives included on this Master Syllabus must be included among the objectives on the instructor’s syllabus, which may expand upon the
same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by
faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance.
1 August 2005
Master Syllabus: ACT 3391
2
6. Demonstrate an understanding of how hardware and software applications, data structures,
file organization, different types of data files, different file organizations, and database
management system are used in accounting information systems.
7. Demonstrate an understanding of how transaction processing and system operation within
the accounting information system use transaction processing modes (such as batch, online,
and real-time) to perform edit routines, file maintenance, queries, and other system
operations.
8. Demonstrate an understanding of how accounting information systems and electronic
commerce are related, including concepts related to e-commerce, electronic fund transfers,
and electronic data interchange.
Purpose
ACT3396 Accounting Information Systems is intended to introduce students to accounting
information systems, the relationships between financial/managerial accounting and accounting
information systems, the need for and use of internal controls in accounting information systems,
and the flow of information from source documents through accounting cycles into reports for
decision makers.
Approved Texts
Gelinas, Ulric J. and Richard B. Dull. Accounting information systems (7th Ed. Or Current
Edition.). Mason, OH: South-Western Cengage Learning.
Supplements
As deemed appropriate.
Course Outline
ACT3396 Accounting Information Systems
Course Outline
i. AIS and the Organization
ii. AIS and Electronic Commerce
A.
Enterprise systems
B.
Electronic Business
iii. System Documentation
A.
Data Flow Diagrams
B.
System Flowcharts
C.
Document Flowcharts
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.
b.
c.
d.
e.
f.
g.
Course title
Course number
Term
Instructor
Prerequisites
Office hours
Class days, times
h.
i.
j.
k.
Classroom location n. Grading methods,
Office location
criterion weights,
Office telephone
make-up policy,
Course description,
mid-term grade
objectives
reports
l. Text(s)
o. Procedure, course
m. Other materials
requirements
p. General supports
r. Additional services u. Cheating policy
(computer works,
(Americans with
v. Specialization
writing center)
Disabilities Act,
requirements
q. Daily assignments,
other statements)
(certification,
holidays, add/drop s. Absence policy
licensure, teacher
& open dates, dead t. Incomplete-work
competencies)
day, final exam
policy
Master Syllabus: ACT 3391
3
iv. Files Systems and Organizations
A.
File Structures
B.
File Organization
C.
Processing Modes
D.
Database Management Systems
E.
Relational Databases
v. Internal Controls
A.
Introduction to General Application Controls
B.
Pervasive and General Controls
C.
Application Controls
vi. Business Processes
A.
Order Entry
B.
Billing and Accounts Receivable
C.
Other Business Processes
Note: This outline is intended to be minimum coverage of concepts. Other concepts may be
covered at the instructor’s discretion.
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.
b.
c.
d.
e.
f.
g.
Course title
Course number
Term
Instructor
Prerequisites
Office hours
Class days, times
h.
i.
j.
k.
Classroom location n. Grading methods,
Office location
criterion weights,
Office telephone
make-up policy,
Course description,
mid-term grade
objectives
reports
l. Text(s)
o. Procedure, course
m. Other materials
requirements
p. General supports
r. Additional services u. Cheating policy
(computer works,
(Americans with
v. Specialization
writing center)
Disabilities Act,
requirements
q. Daily assignments,
other statements)
(certification,
holidays, add/drop s. Absence policy
licensure, teacher
& open dates, dead t. Incomplete-work
competencies)
day, final exam
policy
Master Syllabus: ACT 3391
4
Essential Elements of Course Syllabi
I.
From Faculty Handbook http://www.troy.edu/academics/documents/FacultyHandbook-2008-Edition.pdf:
3.9.2.8 Course Syllabi
Faculty members must prepare for each course a comprehensive syllabus, and insofar as
possible, adhere rigidly to all times, dates and deadlines. Course syllabi should be available for
each student at the initial meeting of the term. Capricious and arbitrary changes in requirements,
assignments and grading weights are not permissible. In other words, faculty should inform
students at the outset of a course how grades will be calculated; what tests, papers, laboratory
assignments, or other requirements will be used; and how these and any other criteria will be
weighted. Also, faculty members must strive to make certain that all courses are accurately
described, that all syllabi are current, and that grading is done fairly and in a timely fashion. Both
students and faculty benefit when course syllabi are carefully prepared and scrupulously
followed.
Essential elements of a course syllabus include, but are not necessarily limited, to the
following:
1. Title of course.
2. Number of course (including section).
3. Term of course (e.g., fall, spring), e.g., yy/T1, yy/T2, yy/T3, yy/T4, yy/T5, yy/SU,
yy/FA, yy/SP.
4. Instructor of course.
5. Pre-requisite course(s).
6. Office hours of instructor.
7. Time of class (including days).
8. Classroom location.
9. Office location and e-mail address.
10. Office Telephone.
11. Course description and objectives (Consistent with the University’s Mission Statement
and accreditation).
12. Text(s).
13. Other materials (e.g., Scantron forms, computer diskettes, art supplies, etc.).
14. Grading methods and weights of the criteria (including make-up examination policy and
mid-term grade reports).
15. Class procedure (i.e., lecture, laboratory, lecture/discussion, etc.) and course
requirements.
16. General supports (i.e., Computer Works, Writing Center, tutorial lab, etc.).
17. Daily assignments indicating deadline for adding or dropping a course, holidays, open
dates, dead day, final examination, etc.
18. The Troy University ADA Statement, as shown below:
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.
b.
c.
d.
e.
f.
g.
Course title
Course number
Term
Instructor
Prerequisites
Office hours
Class days, times
h.
i.
j.
k.
Classroom location n. Grading methods,
Office location
criterion weights,
Office telephone
make-up policy,
Course description,
mid-term grade
objectives
reports
l. Text(s)
o. Procedure, course
m. Other materials
requirements
p. General supports
r. Additional services u. Cheating policy
(computer works,
(Americans with
v. Specialization
writing center)
Disabilities Act,
requirements
q. Daily assignments,
other statements)
(certification,
holidays, add/drop s. Absence policy
licensure, teacher
& open dates, dead t. Incomplete-work
competencies)
day, final exam
policy
Master Syllabus: ACT 3391
5
Troy University supports Section 504 of the Rehabilitation Act of 1973 and the
Americans with Disabilities Act of 1990, which insure that postsecondary students with
disabilities have equal access to all academic programs, physical access to all buildings,
facilities and events, and are not discriminated against on the basis of disability. Eligible
students, with appropriate documentation, will be provided equal opportunity to
demonstrate their academic skills and potential through the provision of academic
adaptations and reasonable accommodations. Further information, including appropriate
contact information, can be found at the link for Troy University’s Office of Human
Resources at http://www.troy.edu/humanresources/ADAPolicy2003.htm
19. Cell phone and other electronic device statement, as shown below:
Use of any electronic devise by students in the instructional environment is prohibited
unless explicitly approved on a case-by-case basis by the instructor of record or by the
Office of Disability Services in collaboration with the instructor. Cellular phones, pagers,
and other communication devices may be used for emergencies, however, but sending or
receiving non-emergency messages is forbidden by the University. Particularly, use of a
communication device to violate the Troy University “Standards of Conduct” will result
in appropriate disciplinary action (See the Oracle.) In order to receive emergency
messages from the University or family members, the call receipt indicator on devices
must be in the vibration mode or other unobtrusive mode of indication. Students
receiving calls that they believe to be emergency calls must answer quietly without
disturbing the teaching environment. If the call is an emergency, they must move
unobtrusively and quietly from the instructional area and notify the instructor as soon as
reasonably possible. Students who are expecting an emergency call should inform the
instructor before the start of the instructional period.
20. Additional services / statements
Include course-appropriate services and statements such as the e-mail policy
21. Attendance / absence policy
Consult the Undergraduate or Graduate Catalog for additional information.
22. Incomplete work policy
Consult the Undergraduate or Graduate Catalog for additional information.
23. Academic misconduct statement, including a statement regarding plagiarism and use of
detection software. Consult the student handbook, the Oracle, for additional information.
24. Other pertinent information relating to specialization requirements (e.g. certification or
licensure, teacher competencies, etc.).
II.
Additional School of Accountancy and SCOB Elements to be Included in Syllabi
In addition to the above university-wide requirements, please include the School of Accountancy
Mission Statement, the SCOB Mission Statement and the SCOB Vision Statement on your
syllabus. The Troy University Mission Statement may also be included. The Statements are
provided below:
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.
b.
c.
d.
e.
f.
g.
Course title
Course number
Term
Instructor
Prerequisites
Office hours
Class days, times
h.
i.
j.
k.
Classroom location n. Grading methods,
Office location
criterion weights,
Office telephone
make-up policy,
Course description,
mid-term grade
objectives
reports
l. Text(s)
o. Procedure, course
m. Other materials
requirements
p. General supports
r. Additional services u. Cheating policy
(computer works,
(Americans with
v. Specialization
writing center)
Disabilities Act,
requirements
q. Daily assignments,
other statements)
(certification,
holidays, add/drop s. Absence policy
licensure, teacher
& open dates, dead t. Incomplete-work
competencies)
day, final exam
policy
Master Syllabus: ACT 3391
6
School of Accountancy Mission Statement: The mission of the School of Accountancy is to
advance the accounting profession by providing quality accounting education to both
undergraduate and graduate students, publishing quality research and providing service to the
professional community. We prepare students for successful careers with increasing professional
and managerial responsibility in public accounting as well as government and industry and
prepare undergraduate students for admission to graduate programs in accounting and business.
SCOB Mission Statement: Through operations that span the State of Alabama, the United
States, and the world, Sorrell College of Business equips our students with the knowledge, skills,
abilities and competencies to become organizational and community leaders who make a
difference in the global village and global economy. Through this endeavor, we serve students,
employers, faculty, and Troy University at large as well as the local and global communities.
SCOB Vision Statement: Sorrell College of Business will be the first choice for higher business
education students in their quest to succeed in a dynamic and global economy. Sorrell College of
Business will create the model for 21st century business education and community service.
Troy University Mission Statement: Troy University is a public institution comprised of a
network of campuses throughout Alabama and worldwide. International in scope, Troy
University provides a variety of educational programs at the undergraduate and graduate levels
for a diverse student body in traditional, nontraditional and emerging electronic formats.
Academic programs are supported by a variety of student services which promote the welfare of
the individual student. Troy University's dedicated faculty and staff promote discovery and
exploration of knowledge and its application to life-long success through effective teaching,
service, creative partnerships, scholarship and research.
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.
b.
c.
d.
e.
f.
g.
Course title
Course number
Term
Instructor
Prerequisites
Office hours
Class days, times
h.
i.
j.
k.
Classroom location n. Grading methods,
Office location
criterion weights,
Office telephone
make-up policy,
Course description,
mid-term grade
objectives
reports
l. Text(s)
o. Procedure, course
m. Other materials
requirements
p. General supports
r. Additional services u. Cheating policy
(computer works,
(Americans with
v. Specialization
writing center)
Disabilities Act,
requirements
q. Daily assignments,
other statements)
(certification,
holidays, add/drop s. Absence policy
licensure, teacher
& open dates, dead t. Incomplete-work
competencies)
day, final exam
policy