TROY UNIVERSITY
SYLLABUS
SORRELL COLLEGE OF BUSINESS
ACT 3396
TDAA
Accounting Information Systems
Spring 2014
Prerequisites ACT 2292
Description Principles underlying establishment of complete accounting systems;
applications to typical business organization; emphasis on the functions of control and
protection.
Purpose & Objectives The course 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.
Student Learning Outcomes On completion of the course, the student who
satisfactorily complete the requirements of this course 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.
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.
Approved Texts Accounting Information Systems, Gelinas, Ulric J. and Richard B.
Dull, 9th Edition, Cengage Learning (Thomson/South-Western Publishing),
ISBN: 13:978-0-538-46931-9 or 10:0-538-46931-5 or 1133153852 ISBN for loose-leaf
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edition at Barnes & Nobles. eBook copy for iPads, etc. is also available. I prefer you to
use the current edition and not the older edition that is still circulating on campus.
Supplements (Optional) None.
MISSION AND VISION STATEMENTS
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. To achieve this, our faculty will:
1) prepare students for career opportunities 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; 2) publish quality intellectual contributions that impact the practice of
accounting and accounting education; and 3) provide service to and engage with the
academic and professional communities.
SCOB Mission Statement: The Sorrell College of Business supports the Troy
University mission by preparing our diverse student body to become ethical
professionals equipped to compete in the global business environment. To achieve this,
our faculty, staff, and administration will: 1) provide quality education in global business
through our undergraduate and graduate programs, delivered around the world through
face-to-face and online environments, to traditional, non-traditional, military, and
international students; 2) contribute to the development and application of knowledge
focused on applied business, learning, and pedagogical research; and 3) provide service
to the University, business and professional organizations, and our communities through
individual involvement, business outreach, and our centers for research.
SCOB Value Statement: The Sorrell College of Business will be a recognized and
respected leader for quality and flexibility in the delivery of business education that
prepares graduates to succeed in the global business environment.
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.
Instructor Stan Lewis, DBA, CPA, CFE, CCEA
Office Location & Hours 119 Bibb-Graves Hall. Weekly you may contact me in person
during the following days and time periods: Term A: Tuesday & Thursday – 9:00 am –
10:00 am, Wednesday – 10 am – 1pm, and Tuesday 11:30 am – 2:30 pm. Term B:
Tuesday & Thursday 9:00 am – 10:00 am and 11:30 am – 3:00 pm , and Wednesday
10:00 am - 1:00 pm. I'm available by email at any time or by telephone during my office
hours (US CST/CDT).
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Contact Information Telephone: 334-808-6164; 334-670-3136 (Administrative
Assistant Ms. Patsy Brown); and 334-670-3592 (FAX). Email: sxlewis@troy.edu
Class Location & Time Bibb Graves 251, 10:00 am to 11:15 am TTH
Exams There are three exams for the course. The dates are provided in the Course
Schedule section (see below). Each exam will be closed book/closed notes and will
consist of multiple choice, true/false, matching and short-answer essay questions. You
may use only a calculator provided by the instructor. No other devices may be used
during an exam. You may not talk to other students, look on other students exams and
answer sheets, exchange information, etc. during the exam. These are examples of
activities that are viewed as cheating. A valid student ID or the equivalent must be
available at each exam if requested by the instructor or exam proctor.
Assignments These are the assignments shown in the Course Schedule section. Late
submissions are not accepted for any reason. Each assignment should be prepared in a
style consistent with that used in your undergraduate accounting and business courses
and with expectations for documentation that are found in the professional workplace.
Cell Phone & Other Electronic Devices 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.”
Photo ID Required For each exam you must present a student photo ID or the
equivalent when requested by the instructor and/or proctor.
Grading Methods & Scale Exams- 750 points (75 percent) divided among the listed
lecture/chapter-based exams. Assignments (which includes attendance, occasional
extra assignments and class participation) – 250 points (25 percent). These assignment
points are only recorded at the conclusion of the course. The course letter grade is
based upon 1000 points (100 percent) and the following grading scale is used: 90%100% A; 80%- 89% B; 70%- 79% C; 60%- 69% D; and below 60% F.
Class Procedures, Requirements & Expectations The student will be expected to:
 Punctually attend all scheduled lectures (class periods). Students who arrive
at class after the start of the lecture disturb others and be penalized.
 A grade of “DP” does not exist effective Fall 2012 at Troy University.
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If you are a business major, you must make at least a “C” in the course or it
will have to be repeated.
The classroom is not a dining room or cafeteria. Please do not plan on
having breakfast or lunch in here because the noise disturbs others. If you
just have to bring a beverage in here, please be sure it is in a can or a bottle
Drinks that are in a cup full of ice make a lot of noise, so please don’t bring
either a cup of ice or food.
Doing work for other classes during our class periods is not acceptable and it
disturbs those around you in the class. When observed you will be asked to
leave the class.
Americans With Disabilities Act (ADA) Any student whose disabilities fall within ADA
must inform the instructor at the beginning of the term of any special needs or equipment
necessary to accomplish the requirements for this course. Students who have or may
be dealing with a disability or learning difficulty should speak with the instructor and
contact the Office of Adaptive Needs Program at call 670-3221/3222. Various
accommodations are available through the Adaptive Needs Program.
Attendance Policy Physical class meetings are part of this course; participation is
expected and is integral to any bonus points available in the course.
University Drop Policy The last day to drop a course is October 19 for fall. After this
date students will not be allowed to drop the course, they will have to take the grade
earned. The date in the Fall Schedule of December 5 is incorrect for dropping a course.
With this drop policy there is no more DP/DF.
Make-up Work Policy The policy is simple, "You do not make up exams or
assignments."
Incomplete Grade Policy Missing any part of the Course Schedule may prevent
completion of the course. If circumstances will prevent the student from completing the
course by the end of the term, the university policy will be followed.
Cheating Policy If you are caught cheating, you will get a course grade of "F." See
Student Handbook for the definition and university policy on cheating. Plagiarism is a
form of cheating as is copying another’s assignments.
Course Schedule
Week & Dates
Week 1
Jan 9
Week 2
Jan 14 – 16
Activities & Assignments
DQ = Discussion Questions, SP = Short Problems, P = Problems
Unless otherwise stated assignments are due each Thursday
Course introduction
Read Chapter 1
Assignment: DQ 1-1, 1-3, 1-6, 1-9, & 1-12
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Week 3
Jan 21 – 23
Read Chapter 2
Assignment: DQ 2-1, 2-5, 2-7, & 2-8; SP 2-2 & 2-3, and P 2-4.
Week 4
Jan 28 – 30
Read Chapter 3
Assignment: DQ 3-2, 3-3, 3-4, & 3-10; SP 3-1 & 3-3; P 3-6 & 3-7
Week 5
Feb 4 – 6
Read Chapter 4
Assignment: DQ 4-1, 4-2, 4-4, 4-7, & 4-9; and SP 4-4 & 4-5
Week 6
Feb 11 – 13
Exam
Read Chapter 5
Assignment: DQ 5-3, 5-4, 5-10, 5-11, & 5-12. Due Tuesday of Week 7.
Week 7
Feb 18 – 20
Read Chapters 5 & 6
Assignment: DQ 6-1, 6-3, 6-4, 6-5, & 6-7
Week 8
Feb 25 – 27
Read Chapters 6 & 7
Assignment: DQ 7-1, 7-5, & 7-7; and SP 7-2 & 7-3
Week 9
Mar 4 – 6
Mar 10 – 16
Mar 17
Read Chapter 7
Assignment: P7-1, 7-3, & 7-4
Spring Break Week
Drop Day – See University Dates of Remember
Week 10
Mar 18 – 20
Read Chapter 8
Assignment: DQ 8-2 & 8-5; SP 8-1 & 8-2; and P 8-2 & 8-3
Week 11
Mar 25 – 27
Exam
Read Chapter 9
Assignment: DQ 9-4, 9-5, & 9-8; and SP 9-1 & 9-2. Due Tuesday of
Week 12
Week 12
Apr 1 – 3
Read Chapters 9 & 10
Assignment: P 9-1 & 9-3; and SP 10-5
Week 13
Apr 8 -10
Read Chapter 11
Assignment: SP 11-5 & SP 11-6
Week 14
Apr 15 – 17
Read chapter 13
Assignment: SP 13-3 & 13-4
Week 15
Apr 22 – 23
Read Chapter 16
Assignment: DQ 16-7 & 16-9; SP 16-2; and P16-5 & 16-10
Week 16
Apr 29
Bad Weather Day & Finish up
Assignment: Distributed in class in Week 14.
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Final Exam
Period
Exam, Monday, May 5, 11 am -1 pm
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