ACC 310
Texas A&M University Central Texas
ACC 310 - 110 Accounting Information Systems Spring 2014
ONLINE SYLLABUS
INSTRUCTOR AND CONTACT INFORMATION
Instructor:
Office:
Phone:
Email:
Willie N. Cargill, Ph.D., CPA
Founders Hall Room 323 R
254-519-5793
Class communication in Blackboard. Other Communication wcargill@ct.tamus.edu
Office Hours:
This summer, all office hours are online virtual using Skype. You may call anytime I am logged on.
Other days and times by appointment. Office hours end with the last class day.
Mode of instruction and course access:
This course is a 100% online course and uses theTAMUCT Blackboard system (http://tamuct.blackboard.com). For technical HELP,
go to http://www.ct.tamus.edu/bbsupport or call 855-661-7965.
Student-Instructor interaction:
I will be logging on and checking class e-mails at various times. In addition, I will be logged into Skype (bill.cargill46) and available
within class chat rooms. If several students have e-mailed questions or if your question should be a common question for the entire
class, I will send an "All Students" response. If your question is unique to you, I will respond directly to you. DO NOT SEND ANY
CLASS COMMUNICATION TO ANY E-MAIL ACCOUNT OUTSIDE OF THE BLACKBOARD E-MAIL. Be advised that the email with this version of Blackboard fails to give you a notice of new mail. Check your e-mail often.
Any modifications to the syllabus will be sent as and "All Students" e-mail. I reserve the right to change the number or frequency of
assessments or assignments. You will be graded based upon the evaluation tools presented to you and the points available to you.
From time to time, I will be working on the computer and my Skype connection will be active. Please feel free to contact me with your
questions. If my Skype connection is off, I am not available.
UNILERT
Emergency Warning System for Texas A&M University - Central Texas
UNILERT is an emergency notification service that gives Texas A&M University-Central Texas the ability tyo communicate health
and safety emergency information quickly via email and text message. By enrolling in UNILERT, university officials can quickly pass
on safety-related information, regardless of your location. Please enroll today at http://TAMUCT.org/UNILERT
COURSE INFORMATION
1.0 COURSE OVERVIEW AND DESCRIPTION:
Accounting Information Systems is the study of the design and implementation of complex accounting information
systems. An understanding of the traditional accounting model and its relationship to each type of accounting
information system will be emphasized, including accounts receivable, inventory control, cost accounting, operational
budgeting, and capital budgeting. Key elements of a well-designed management control system are included. The
prerequisite for the course is ACC 203 (ACC 2301 at CTC).
2. Objectives of Course
2.1 Student Learning Outcomes
Upon successful completion the student should be able to:
describe the components of an accounting information system (AIS)
identify careers in AIS
explain the documentation process
manipulate data in a data base
identify key business processes
identify accounting and enterprise software options
discuss examples of computer fraud and crime
explain internal control concepts and applications
explain disaster recovery and business continuity planning
describe the auditing activities associated with AISs
explain the impact of the internet and electronic commerce on AISs
explain how XBRL is changing financial reporting
2.2 Competency Goals Statements (certification or standards)
There are no certifications associated with this material.
3. Required Reading and Textbook(s):
Simkin and Strand Core Concepts of Accounting Information Systems, 12th.Ed., John Wiley and Sons, ISBN 978-1118022306
Quickbooks, free trial version or student purchase
A student at this institution is not under any obligation to purchase a textbook from a university affiliated bookstore. The
Same textbook may also be available from an independent retailer, including an online retailer.
COURSE REQUIREMENTS
4.0 Course requirements:
Chapter Quiz (10 or 20 points each)
Exam 1 (100 points)
This objective exam (multiple choice and/or true false) covers chapters 1-3.
Associated student learning outcomes:
describe the components of an accounting information system (AIS)
evaluate the efficency of an AIS
Exam 2 (100 points)
This objective exam (multiple choice and/or true false) covers chapters 4-6.
Associated student learning outcomes:
manipulate data in a data base
explain the documentation process
Exam 3 (100 points)
This objective exam (multiple choice and/or true false) covers chapters 7-10.
Associated student learning outcomes:
identify key business processes
identify accounting and enterprise software options
discuss examples of computer fraud and crime
explain internal control concepts and applications
explain disaster recovery and business continuity planning
Comprehensive Final Exam (200 points)
This objective exam (multiple choice and/or true false) covers chapters 1-12
Associated student learning outcomes:
describe the components of an accounting information system (AIS)
evaluate the efficency of an AIS
explain the documentation process
manipulate data in a data base
identify key business processes
identify accounting and enterprise software options
discuss examples of computer fraud and crime
explain internal control concepts and applications
explain disaster recovery and business continuity planning
describe the auditing activities associated with AISs
explain the impact of the internet and electronic commerce on AISs
explain how XBRL is changing financial reporting
5.0 Grading Criteria Ruberic and Conversion:
Chapter quiz
200 points
Exam 1
100 points
Exam 2
100 points
Exam 3
100 points
Final exam
200 points
Assignments
300 points
Total points available
1000 points
Percentage conversion and grade scale:
(This is an example. If the total points available change, the point range will change.)
Point Range
Percentage
Letter grade
900-1000
90-100%
A
800-899
80-89%
B
700-799
70-79%
C
600-699
60-69%
D
599 and lower
F
Formula used to obtain grade:
(Points obtained/Points Available) *100 = Percentage
6.0 Posting of Grades
All quiz and major exam grades will be posted to "MY GRADES" when the availability period for all sections has expired.
TECHNOLOGY REQUIREMENTS AND SUPPORT
7.1 Technology Requirements
The student will need a computer that has a browser that is compatible with our version of Blackboard and an Internet connection of
adequate bandwidth to provide for a reasonable connection speed.
For a guide to use Blackboard, go to the Student Overview of Blackboard. There are other videos that will help you understand how
to navigate within this system.
Technology issues are not an excuse for missing a course requirement – make sure your computer is configured correctly and address
issues way before deadlines
7.2 Technology Support
For technological or computer issues, students should contact the Online Instructional Support Desk:
Support portal: http://www.ct.tamus.edu/bbsupport
Toll-Free Phone: (855)-661-7965
For issues related to course content and requirements, contact your professor.
Course Outline and Calendar
8.0 Complete Course Outline
Week Beginning
Topic
Assignment
1/12
1/19
1/26
2/2
2/9
2/16
2/23
3/2
3/9
3/16
3/23
3/30
4/6
4/13
4/20
Introduction to AIS
IT and AIS
Exam 1 Due
Data Modeling
DataBases
Database Forms and Reports
Documenting AIS
Exam 2 Due
Spring Break
AIS and Business Processes I
AIS and Business Processes II
Enterprise Software
Computer Crime
Introduction to Internal Control
Exam 3 Due
Chapter 1 Quiz
Chapter 2 Quiz
4/27
5/6
Computer Controls
Comprehensive Final Exam
Chapter 12 Quiz
Chapter 3 Quiz
Chapter 4 Quiz
Chapter 5 Quiz
Chapter 6
Chapter 7 Quiz
Chapter 8 Quiz/Quickbooks Assignment
Chapter 9 Quiz
Chapter 10 Quiz
Chapter 11 Quiz
Other "Assignments" will be posted in Blackboard with individual due dates. All quizes and exams will be posted within
Blackboard and carry SPECIFIC DAY AND HOUR DUE DATES.
COURSE AND UNIVERSITY PROCEDURES AND POLICIES
9.0 Drop Policy
If you discover that you need to drop this class, you must go to the Records Office and ask for the necessary paperwork. Professors
cannot drop students; this is always the responsibility of the student. The record’s office will provide a deadline for which the form
must be returned, completed and signed. Once you return the signed form to the records office and wait 24 hours, you must go into
Duck Trax and confirm that you are no longer enrolled. Should you still be enrolled, FOLLOW-UP with the records office
immediately? You are to attend class until the procedure is complete to avoid penalty for absence. Should you miss the deadline or fail
to follow the procedure, you will receive an F in the course.
10.0 Academic Integrity
Texas A&M University - Central Texas expects all students to maintain high standards of personal and scholarly conduct. Students
guilty of academic dishonestly are subject to disciplinary action. Academic dishonesty includes, but is not limited to, cheating on an
examination or other academic work, plagiarism, collusion, and the abuse of resource materials. The faculty member is responsible for
initiating action for each case of academic dishonestly. More information can be found at www.tamuct.org/studentconduct.
11.0 Disability Support Services
It is the policy of Texas A&M University-Central Texas to comply with the Americans with Disability Act. If you have or believe you
have a disability, may wish to self-identify. You can do so by providing documentation to the Academic Support Programs
Coordinator. Students are encouraged to seek information about accommodations to help assure success in this class. Please contact
Ryan Thompson at (254) 519-5796 or Main Building Room 114. Additional information can be found at
http://www.TAMUCT.org/StudentAffairs .
12.0 Tutoring
TAMUCT offers its students tutoring, both on-campus and online. Subjects tutored include: Accounting, Finance, Statistics,
Mathematics, and Writing (MLA and APA). For hours, or if you're interested in becoming a tutor, contact Academic Support
Programs at 254-519-5496 or by emailing gnichols@ct.tamus.edu.
Tutor.com is an online tutoring platform that enables TAMU-CT students to log-in and receive FREE online tutoring and writing
support. This tool provides tutoring in Mathematics, Writing, Career Writing, Chemistry, Physics, Biology, Spanish, Calculus, and
Statistics. Chat live with a tutor 24/7 for any subject on your computer, or use the Tutor.com To Go App on your iPhone, iPod touch,
or iPad. Visit www.tutor.com/togo to download the app for free. For access please visit www.ct.tamus.edu/AcademicSupport and click
the link for Tutor.com.
Online tutoring platform that enables TAMU-CT students to log-in and receive FREE online tutoring and writing support. This tool
provides tutoring in Mathematics, Writing, General and Organic Chemistry, Physics, Biology, Introduction to Human Anatomy and
Physiology, Accounting, Economics, Introductory Finance, Spanish, and Statistics.
13.0 Library Services
Information literacy focuses on research skills which prepare individuals to live and work in an information-centered society.
Librarians will work with students in the development of critical reasoning, ethical use of information, and the appropriate use of
secondary research techniques. Help may include, yet is not limited to: exploration of information resources such as library collections
and services, identification of subject databases and scholarly journals, and execution of effective search strategies. Library Resources
are outlined and accessed at by clicking on the Library tab on the Texas A & M University Central Texas home page.
14.0 Instructor policies related to absence, grading, etc.
Interaction with other students is an important part of learning. You should make an effort to participate in Discussion Board activities
and Chat Rooms where appropriate.
I do not accept late submissions. Exams and quizes will be posted for a time period that should be sufficient for you to have access
regardless of your work or duty schedule. Our version of Blackboard sometimes refuses to accept SUBMIT attempts. When that
happens you must have time to wait and then SUBMIT at a later time. DO NOT WAIT until the end of the availability period before
taking a quiz, exam or completion of an assignment. One professor reported that "if you are using a wireless connection and another
person logs on to your router using a hard wired connection, you will be knocked off Blackboard" I have no personal experience with
that situation; however, you may not use as an excuse that you got knocked off the system. You MUST start your exam/assignment
early enough that you can complete the work regardless of what happens.
15.0 The operation of the Online Course and Being an Online Student
Online learning requires students to be very self-disciplined, be sure you understand and are prepared to comply with all required class
assignments and deadlines. Each assignment and/or quiz has a SPECIFIC due date and time. These may vary from assignment to
assignment. Do not wait until the last few minutes to SUBMIT an assignment. When the time expires, you will not be able to submit
your work. If the Assignment Due time is 23:59 and you wait until 23:58 to SUBMIT your work and you have internet problems, you
MAY NOT send me your work as an e-mail attachment. I will not accept late submissions. For some assignments this system MAY
accept late submissions; however, I will not grade them if they are late.
16.0 Instructor's Personal Statement
I think that this is an important course for accounting majors. You will need this information regardless of your career path. Unless
otherwise stated, I expect you to work independently. Please do not share your work or answers with other students. It is acceptable
for you to discuss the question and possible answers, but you must develop your own response before submitting an answer.