ACCT4540-5540 Course Syllabus
Spring 2013
Course Instructor: Jim Marlatt
Office: TBD
Class: Koelbel 320 Lecture Monday and Tuesday from 5 to 7:30 (Second half will be video taped)
Koelbel 320 Lab - Wednesday and Thursday from 5 to 6:15
Cell Phone: 720-933-5541 (Don’t be afraid to call with questions 7 days a week anytime
between 9 am and 7 pm)
Office Hours: 4:30 to 5 pm in room 484 and after class each day
COURSE DESCRIPTION:
An accounting information system is designed to collect, record, store and process data to
produce information for decision makers. It can be simple, using paper and pencil, or
very complex, using the latest information technology. We will be using Microsoft
Access and SAP extensively in class to learn about these concepts (www.sap.com).
As organizations are expecting more and more from their accounting information
systems, its’ importance to an organization’s success is greater than ever before. Because
the accounting function and the work accountants do have been fundamentally changed
by information technology, it is critical that all accountants are familiar with how to
utilize it to improve decision-making and internal controls.
COURSE OBJECTIVES:
When you complete this class you should be familiar with the following:
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Explain what an accounting information system is and describe the basic
functions it performs,
Describe the role accountants play in today’s information intensive organizations,
Describe how an accounting information system can provide management with
information for better decision-making,
Describe what a relational database is and how to use one to collect and analyze
information,
Create queries using Microsoft Access to answer business questions,
Create and use process maps to understand, evaluate and design business
processes,
Explain basic control concepts and why system controls and security are
important,
Design internal controls which address business opportunities and risks.
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COURSE MATERIALS:
Kay, Donna. And Ovlia, Ali. (2011). Accounting Information Systems, The Crossroads of
Accounting & IT. 1st Edition, Prentice Hall. ISBN: 978-0-13-213252-7
SAP – You will be provided access to SAP early in the semester and use it to complete
multiple exercises that cover the main topics of the course. Free for student use in this
class.
COURSE CONDUCT:
We will spend time at the beginning of the semester reviewing the syllabus, the learning
environment and getting to know each other. Based on this information, I may make
some changes to maximize our learning potential. These changes will be communicated
in class or via e-mail
All assignments are to be completed prior to the day for which they are assigned and
submitted at the beginning of class. No late assignments will be accepted.
Exams must be taken when scheduled, per the syllabus. Any missed exams will receive
an automatic zero.
The instructor reserves the right to cold-call on students, particularly on students who have
not participated in a while. Students who are shy or uncomfortable with participation are
encouraged to make an appointment with the instructor. This discussion should take place
early in the semester.
CU POLICIES AND RULES OF CONDUCT
If you qualify for accommodations because of a disability, please submit to me a letter
from Disability Services in a timely manner so that your needs can be addressed.
Disability Services determines accommodations based on documented disabilities.
Contact: 303-492-8671, Center for Community N200, and
http://www.colorado.edu/disabilityservices.
If you have a temporary medical condition or injury, see guidelines at
http://www.colorado.edu/disabilityservices/go.cgi?select=temporary.html
Campus policy regarding religious observances requires that faculty make every effort to
deal reasonably and fairly with all students who, because of religious obligations, have
conflicts with scheduled exams, assignments or required attendance. In this class, you
must make me aware of the dates you will miss class due to religious observation no later
than the end of the first week of class. At this time, we will determine how to handle any
missed assignments or exams. See full details at
http://www.colorado.edu/policies/fac_relig.html
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Students and faculty each have responsibility for maintaining an appropriate learning
environment. Those who fail to adhere to such behavioral standards may be subject to
discipline. Professional courtesy and sensitivity are especially important with respect to
individuals and topics dealing with differences of race, color, culture, religion, creed,
politics, veteran's status, sexual orientation, gender, gender identity and gender
expression, age, disability, and nationalities. Class rosters are provided to the instructor
with the student's legal name. I will gladly honor your request to address you by an
alternate name or gender pronoun. Please advise me of this preference early in the
semester so that I may make appropriate changes to my records. See policies at
http://www.colorado.edu/policies/classbehavior.html and at
http://www.colorado.edu/studentaffairs/judicialaffairs/code.html#student_code
The University of Colorado at Boulder Discrimination and Harassment Policy and
Procedures, the University of Colorado Sexual Harassment Policy and Procedures, and
the University of Colorado Conflict of Interest in Cases of Amorous Relationships policy
apply to all students, staff, and faculty. Any student, staff, or faculty member who
believes s/he has been the subject of sexual harassment or discrimination or harassment
based upon race, color, national origin, sex, age, disability, creed, religion, sexual
orientation, or veteran status should contact the Office of Discrimination and Harassment
(ODH) at
303-492-2127 or the Office of Student Conduct (OSC) at 303-492-5550.
Information about the ODH, the above referenced policies, and the campus resources
available to assist individuals regarding discrimination or harassment can be obtained at
http://www.colorado.edu/odh
All students of the University of Colorado at Boulder are responsible for knowing and
adhering to the academic integrity policy of this institution.
Violations of this policy may include: cheating, plagiarism, aid of academic dishonesty,
fabrication, lying, bribery, and threatening behavior. All incidents of academic
misconduct shall be reported to the Honor Code Council (honor@colorado.edu; 303-7352273). Students who are found to be in violation of the academic integrity policy will be
subject to both academic sanctions from the faculty member and non-academic sanctions
(including but not limited to university probation, suspension, or expulsion). Other
information on the Honor Code can be found at
http://www.colorado.edu/policies/honor.html and at
http://www.colorado.edu/academics/honorcode/
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Maximum Section GPA Policy. The faculty of the Leeds School has recently mandated
the following maximum grade point average (GPA) for each Leeds course section taught,
where
A=4.0, A- =3.7, B+=3.3, B=3.0, B- =2.7, C+=2.4, C=2.0, C- =1.7, D+=1.3, D=1.0, D=0.7, F=0.0.
Maximum Section
GPA
Course Level
4000/5000
15% of class at least a
C+ or below
3.2
No more than 35% of class Aor above
COURSE COMMUNICATIONS:
You will be responsible for any information I communicate to you during class or via email. I expect you to check for messages at least once every 24 hours M-F. You are
responsible for all messages sent after the second class period. Go to
http://www.colorado.edu/policies/email.html for more details on the campus e-mail
policy. I will communicate any clarifications, changes and/or additions during class or
via the class e-mail list.
COURSE PERFORMANCE MEASURES
Homework (throughout the semester)
Midterm Exam (April 16th)
Final Exam (May 2nd)
Total
Points
40%
25%
35%
100%
The following percentages define the course grading scale. If you miss an assignment,
there will be no opportunity to make it up.
Grades: Points are converted to grades according to the following:
926 <= 1000 A
900 <= 925 A-
866 <= 899 B+ 766 <= 799 C+
826 <= 865 B 726 <= 765 C
800 <= 825 B- 700 <= 725 C-
666 <= 699 D+
626 <= 665 D
600 <= 625 D-
0 <= 599 F
Note: Students taking the course for graduate level credit will be expected to deliver
higher quality products than the undergrads and provide a deeper level of understanding
and participation during class discussions.
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ACCT4540/5540 CLASS SCHEDULE & ASSIGNMENTS:
April 1: Lecture Review Course Syllabus and Accounting Information Systems (AIS)
textbook,
and AIS textbook,
April 2: Lecture AIS textbook,
AIS textbook,
April 3: Lab
April 4: Lab
Data Model Homework due in class (10%)
April 8: Lecture AIS textbook,
April 9: Lecture AIS textbook,
April 10: Lab - SQL continued, SQL homework due at beginning of class (10%)
Espresso Data Model Packages
April 11: Lab - Process Mapping homework due in class (5%)
April 15: Lecture - AIS textbook, Chapter 6 and review for mid-term exam
April 16: Midterm Exam (25%)
April 17: Lab SAP Procure-to-Pay assignment
April 18: Lab SAP Procure-to-Pay assignment due in class (5%)
April 22: Lecture AIS textbook,
April 23: Lecture AIS textbook,
April 24: Lab SAP Order-to-Cash
April 25: Lab SAP Order-to-Cash assignment due in class (5%)
April 29: Lecture AIS textbook,
April 30: Lecture Review for final exam and course wrap-up
May 1: Lab SAP Segregation of Duties
May 2: Lab SAP Segregation of Duties assignment due in class (5%) and take home final
exam due in class (35%)
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Other Resources:
Media Site - Class Lectures
SQL Review 4-4-13
AICPA Web Site
CFO On-Line Tools and Resources for Financial Executives
PriceWaterhouseCoopers
SOX 404 IT
ISACA
Visio download instructions
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