Belmont University – ACC 3520 – Accounting Information Systems
Syllabus – Semester FALL 2009 – Page 1 OF 5
COURSE # :
CREDIT:
MEETING TIME:
ACC 3520
3 Hours
Section 01: Tues/Thurs 8:00 AM - 9:15 AM Massey Business Center MBC 414
Section 02: Tues/Thurs 11:00 AM - 12:15 AM Massey Business Center MBC 203A
PROFESSOR:
Dr. Del DeVries, CPA, CISA
OFFICE:
438 BMH
PHONE:
Office 460-6930
EMAIL:
Del.DeVries@belmont.edu
WEBSITE:
http://campus.belmont.edu/devriesd/
OFFICE HOURS: Tu, Th
7:00-8:00 AM; 9:15-11:00 AM
F
9:00-10:00 AM
By Appointment: I welcome walk-ins, but please schedule an appointment to make certain I
am available at the specific time you want to meet.
Welcome to Accounting Information Systems (AIS)! This course continues the accounting sequence you started in
Integrated Principles and will prepare you for your future accounting career and in the near term for courses such as
Auditing and ISM database. Some of you may be worried about the word “systems” in the title of this course and
think that this is a computer geek class. But that is not true! The focus of AIS is on helping you understand how
accounting information is created and used within businesses. So no matter what type of business or accounting
firm you are interested in, this course is designed to help you understand the flow of information necessary for
operating effectively!
My professional and academic career has been dedicated to accounting and information systems and I’m excited to
tell you that AIS will be an important part of your career as an accountant and business person. This is an exciting
time to be entering the business world as the use information technology rapidly changes what businesses and
accountants do today.
As we go through the course, I need to know what works and what is not working, so your feedback is very
important to me. My objective is to make sure that you leave with a good understanding of AIS and have FUN this
semester!
FOLLOWING ARE GENERAL POLICIES FOR THIS CLASS--BASED ON THE PROGRESS OF THE CLASS
DEVIATIONS MAY BE NECESSARY.
COURSE INFORMATION:


Catalog Description: ACC 3520. Accounting Information Systems (3). Prerequisites: ACC 2420 or ACC
2450 or ACC 2430; and ISM 1330 or GND 2050. This course provides students with a broad awareness of
basic IS concepts, including inputs and outputs, processing procedures, files and controls as well as how IS
impacts managerial decision-making and organizational structures. The course introduces students to a
range of IS analysis and design techniques and steps in the system's life cycle.
Objectives for the Course: AIS is a course that is designed to expose accounting majors to organizational
financial systems concepts from multiple perspectives. As an auditor, your primary perspective may focus
on documenting and understanding controls within the AIS. As a management accountant or management
consultant, your perspective may be on either the design of such systems or on how to extract or utilize
information from these systems. This course will help you understand these various perspectives, but more
importantly provide an understanding of basic financial business processes that are supported by these
systems.
o The primary objective of this course is to introduce you to certain key concepts and approaches to
automated financial systems. To meet this objective we will examine the foundations for AIS
which will include some basic information technology concepts and terms. From the basics, we
will move to how systems are documented which includes understanding data flow diagrams and
system flowcharts. These documentation tools will be utilized to learn about business processes,
accounting information, and internal controls.
ACC 3520 AIS
Page 2 of 5


You will be required to use the diagramming and flowcharting tools in MS Excel to
prepare systems documentation. The computer labs also have MS Visio, a high end
diagramming application – use Visio if you wish, MS Excel has all of the functionality
required.
o A secondary objective of the course is to provide you an opportunity to work on communication
skills, both written and oral. This objective will be accomplished through writing, homework
assignments and class participation.
This is a rigorous course and makes significant demands on your time. The course requires much more
time than previous undergraduate courses. A practical time-requirement estimate is three hours of outside
class study time for each one-hour of in-class time. Your investment of time and effort in this course is
well justified by the long-run benefits that you can expect in your accounting career. Remember that your
instructor is here to help you learn but you are responsible for the learning that occurs. In the final analysis,
you are also responsible for the learning that will occur throughout your career and lifetime

Method(s) of Instruction: This course will involve a variety of instruction methods. There will be some
lectures, but most of the time open discussion of the chapter topic, discussion questions and problems;
some hands on work in class; and guest speakers. I do not want to spend time doing a summary lecture of
the chapter that you should have read. I would like to spend more time supplementing the material in the
chapter, addressing your questions or concerns about a topic or having open discussion with you about the
topic.

Being prepared (reading and completing the assignments prior to class) is important because one of the
goals of this class is for you to integrate information about accounting, business processes and controls,
technology, and information systems. For this to be successful, you should be thoroughly familiar with
advance preparation materials before coming to class (i.e. read the textbook and do the homework!!).
AIS is a complex subject and learning seems to work best when you read and use “active hands-on”
involvement rather than simply listen to someone talk.
OBJECTIVE OF THE UNDERGRADUATE SCHOOL OF BUSINESS ADMINISTRATION:
The following School of Business objectives will be applied toward class objectives:
 To provide a personalized career-oriented and practical educational program in Business
Administration which emphasizes the four themes of: leadership, innovation, private enterprise and
entrepreneurship.
 To equip students with the ability to 1) communicate effectively, 2) think critically, and 3) make
enlightened judgements about their environment.
 To emphasize quality classroom instruction within the parameters of Christian principles.
ACC 3520 AIS
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COURSE REQUIREMENTS:
Course Assignments: Assignments for the course include reading and studying the assigned chapters.
Homework problems, quizzes, critical reflection writing assignments, a semester project, active class participation
and exams. All assignments are important aspects of the course and will require time. No credit will be given for
late assignments.
Homework Assignments:
All homework is to be completed before coming to class and will be part of our class discussions.
Homework will NOT be turned in, i.e. will be ungraded. In addition to our discussion of the solution in
class – I will post some solutions so that you may examine your own responses for accuracy.
Quizzes:
A series of quizzes will be given prior to the start of some classes. A quiz may not be given each and every
class, but you should be prepared each class session for a quiz. The quiz will either be taken from the
chapter assigned for reading that class period or will be based on materials covered from previous class.
The quiz will be administered during the first 10 minutes of class. Later arrivers will be given only the
time remaining to complete the quiz. I will take the average of your 10 highest quiz grades for your final
grade. This plan provides you some “wiggle room” if you do not do well on or miss a quiz. No makeup
quizzes are given.
Critical Reflection - Writing Assignments
Several short, critical reflection writing assignments will be given and should be completed and submitted
as electronic Word documents. Writing assignments should be professionally prepared, well written
(grammatically correct and spell checked) and easy to follow and understand. The critical reflections will
focus on how your thought process evolves through the semester as you engage in exercises and
discussions. The purpose of these reflection assignments is to encourage significant learning in this course.
“Significant” learning, or that which is meaningful to students, is the result of actively thinking about and
reflecting on the following: key subject concepts (i.e., foundational knowledge); how key subject concepts
enable us to solve problems and make more informed and logical decisions (i.e., application) both in our
own situations and in the wider world (i.e., integration); the personal and social implications (i.e., human
dimension); the value of how being more curious about accounting education can be considered a valuable
activity in its own right (i.e., caring); and how more useful questions can be asked to better understand
accounting information systems phenomenon (i.e., learning how to learn).
Exams:
Four exams will be given during the semester. Each exam will cover the specified chapters. Any exam
not taken at the scheduled time must be approved in advance. No makeup exams are given; if you miss an
exam you will be required to complete a comprehensive final exam which will count as two exam grades
rather than one.
Participation:
I expect each of you to be actively involved in class discussion. Studying for other classes, doing HW for
other classes, or playing with your cell phone is not active participation.
Project:
An integrative semester project will be assigned after the first exam, with components due at checkpoints
over the remainder of the semester. The project will include flowcharts, dataflow diagrams, and process
and controls analysis. The required deliverables include both a hard copy and an electronic copy of your
write up, diagrams, and reports.
 Attendance and Participation: Much of what you gain in this class should come from class discussion
and participation; therefore, class attendance is expected. The Belmont class attendance policy is outlined in
the Undergraduate Bulletin and is in effect for this class.
ACC 3520 AIS
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 Textbook: Accounting Information Systems, 8th Edition (2010), By Gelinas and Dull. ISBN 978-0-32466380-8 Thomson South-Western. Mason, Ohio. Student textbook resources are available on the publisher’s
website: http://bit.ly/VqUra or the much longer publisher’s URL: http://websites.swlearning.com/cgi-
wadsworth/course_products_wp.pl?fid=M20b&flag=student&product_isbn_issn=9780324663808&discipline_number=40
0


Grading Scale
The exams and project will follow the scale of:
A 100-92
A- 91-90
B- 81-80
C+ 79-78
D+ 69-68
D 67-62
Course Evaluation and Grading Distribution:
Quizzes - Average of 10 highest quizzes
Critical Reflections – writing assignments
Project
Exam 1,2,3, & Final (125 points each)
Total
B+ 89-88
C 77-72
D- 61-60
B 87-82
C- 71-70
F 59 and below
100
150
250
500
1,000
UNIVERSITY POLICIES:

Accommodation of Disabilities: In compliance with Section 504 of the Rehabilitation Act and the Americans
with Disabilities Act, Belmont University will provide reasonable accommodation of all medically documented
disabilities. If you have a disability and would like the university to provide reasonable accommodations of the
disability during this course, please notify the Office of the Dean of Students located in the Beaman Student
Life Center (460-6407) as soon as possible.

Honor Code:
The Belmont community values personal integrity and academic honesty as the foundation of university life
and the cornerstone of a premiere educational experience. Our community believes trust among its members is
essential for both scholarship and effective interactions and operations of the University. As members of the
Belmont community, students, faculty, staff, and administrators are all responsible for ensuring that their
experiences will be free of behaviors, which compromise this value. In order to uphold academic integrity, the
University has adopted an Honor System. Students and faculty will work together to establish the optimal
conditions for honorable academic work. Following is the Student Honor Pledge that guides academic
behavior:
“I will not give or receive aid during examinations; I will not give or receive false or impermissible aid in
course work, in the preparation of reports, or in any other type of work that is to be used by the
instructor as the basis of my grade; I will not engage in any form of academic fraud. Furthermore, I will
uphold my responsibility to see to it that others abide by the spirit and letter of this Honor Pledge.”
ACC 3520 AIS
Page 5 of 5
CLASS SCHEDULE
(SUBJECT TO CHANGE, HOMEWORK ASSIGNMENTS AND PROJECT DUE DATES WILL BE ASSIGNED JUST PRIOR
TO THE 1ST EXAM )
#
DAY
DATE
1
2
3
4
R
T
R
T
8/27
9/1
9/3
9/8
TOPIC
Homework
Project Dates
Understanding Information Systems
Introductions / Problem Solving Exercise
Ch 1 - Introduction
Ch 2 - Enterprise Systems
Ch 3 - E-Business
DQ1-5, DQ1-10
DQ2-7
DQ3-5
Organizing and Managing Information
5
R
9/10
Ch 4 - Documenting IS
6
7
8
T
R
T
9/15
9/17
9/22
Ch 4 - Documenting IS
Documentation wrap-up and review
9
R
9/24
Ch 7 Internal Controls intro
10
11
12
13
14
T
R
T
R
T
R
T
9/29
10/1
10/6
10/8
10/13
10/15
10/20
Ch 8 Internal Controls - General
Ch 8 Internal Controls - General
Ch 9 Internal Controls - Process & Applications
Ch 9 Internal Controls - Process & Applications
Controls wrap-up and review
FALL BREAK - no class!
P4-1, Erickson, Inc.:
P4-4 & P4-5
Erickson, Inc.: P4-6
& 4-7
EXAM 1
Enterprise Risk Management
15
RQ 7-3, 8, 15, 16
RQ 8-3, 9, 10, 25,
27
Prob 8-1 & 8-5
RQ 9-2, 4, 5, 6
Prob 9-3
Prj Chk Point #1
EXAM 2
Business Processes
16
17
18
19
20
21
22
23
24
25
R
T
R
T
26
R
T
R
T
R
T
R
T
27
28
R
T
10/22
10/27
10/29
11/3
11/5
11/10
11/12
11/17
11/19
11/24
11/26
12/1
Ch 10 Order Entry / Sales Process
Ch 10 Order Entry / Sales Process
Ch 11 Billing / AR / Cash Receipts Process
Ch 11 Billing / AR / Cash Receipts Process
Ch 12 Purchasing Process
Ch 13 AP / Cash Disbursement Process
Ch 13 AP / Cash Disbursement Process
Business Processes wrap-up and review
RQ 10-1 thru 11
RQ 10-12 thru 14
RQ 11-1 thru 17
Prj Chk Point #2
RQ 12-1, 2, 3, 5, 8,
11,12, 15
RQ 13-1 thru 14
EXAM 3
Semester Project
THANKSGIVING BREAK
Ch 14 HR Mgmt and Payroll Processes
Prj Chk Point #3
RQ 14-4, 13, 15, 16
Reporting With An Acct Information System
R
M
12/3 Ch 16 GL / Bus Reporting Process
12/8 Course wrap-up and Review
RQ 16-1, 5, 7, 8, 10
12/10 FINAL EXAM 8:00AM (section 3520.01 class time 8:00 am TR)
12/14 FINAL EXAM 11:00AM (section 3520.02 class time 11:00 am TR)
Final Project