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ACCT 370 Accounting Information Systems Course Guide

Course Description

An introduction to accounting information systems and their roles in the accounting environment. Systems covered include manual accounting, computerized accounting, and Internet electronic commerce applications. Emphasis is upon developing students' abilities to understand the processing of accounting data and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system.

Specific, Assessable Learning Outcomes

The student will be able to:
1. Complete the accounting cycle
2. Identify risks and evaluate controls in transaction cycles
3. Document business processes
4. Use accounting information systems to answer business questions

Recommended Teaching Methodology

Faculty teaching the course are expected to utilize a variety of teaching styles and evaluation mechanisms throughout the semester including but not limited to:
1. Interactive Lecture
2. Class Discussion
3. In-class computer activities including use of the computer for practice in the documentation of accounting information systems and using accounting software.

Course Outline

Overview of accounting information systems
Business processes
Traditional vs. integrated systems
Transaction cycles
Sales/Collection
Purchases/Disbursements
Human resources/Payroll
Risks and Controls in Information Systems
COSO
COBIT
Ethical considerations and the control environment
Enterprise Modeling
Conceptual Modeling
Value systems and value chains
Patterns in business models
Task level modeling
Using Accounting Information to Answer Business questions
Using QBE (query by example) in Access
Introduction to E-commerce

Syllabus Requirement Life Long Learning

In order to support our students’ development into Life-Long Learners, students will be encouraged to join the appropriate professional organization. For this course, students will be encouraged to join ISACA
http://www.isaca.org/Membership/Student-Membership/Pages/default.aspx

Recommended Assessment Measures

1. Projects/cases, including an Internal Control project
2. Homework
3. Quizes/Examinations

Statement of Expectations

This course is a required course for all Accounting majors

The students will be expected to show an interest in the subject, the willingness to commit the necessary resources in terms of time and intellectual effort, and the willingness to actively participate in the skill development process.

Most of the learning that will take place will not occur in the classroom. It will occur while working on the material outside of class – when reading, thinking critically, analyzing, and applying the concepts to real problems. The amount learned and the level of skill developed will be directly proportional to the amount of effort put forth in preparing for class.

The classes are opportunities to discuss and apply the material, to develop communication ability, and to create leadership skills. There are opportunities for the faculty member to provide insight, to help when appropriate, and to evaluate performance. Like any athletic or artistic endeavor, most of the knowledge acquisition and skill development takes place when practicing, not performing.

Prerequisite Knowledge

ACCT 300. Specifically, students must possess a intermediate level of understanding of accounting transactions and the accounting cycle including the construction of financial statements.

A student is expected to possess a working knowledge of Windows applications including spreadsheets, as well as the ability to use quantitative manipulation of information within a decision-making context.

Institutional Mechanism for Providing Feedback for Continuous Quality Improvement

The faculty teaching the course will meet at least annually to discuss their results.

CALCULATORS and Portable Electronic Devices

All personal electronic devices (including cell phones) must be stored during class.

The Accounting Department policy regarding programmable calculators requires students in ACCT 205 to bring a simple four-function calculator to use on exams rather than their TI-83s in order to reduce the likelihood of cheating.

What follows explains the steps that need to be followed to clear the entire memory on a TI-83 and a method of doing that prior to exams. This approach is equally acceptable to the requirement of a substitute calculator, i.e. faculty in the first two courses may choose to do either.

Here's how to run it on the TI-83 Plus (anything in brackets is a button on the calculator).

You hit [2nd],[+],[7], then scroll over to the right twice to get to the "ALL" menu.
Then hit [1], [2].

The calculator will respond by wiping itself clean, and a message pops up at the end of this routine that says "Mem cleared" (If the student runs the wrong routine, it pops up with "RAM cleared” and any archived information is still in calculator memory).