Syllabus
Acct 320 - Accounting Information Systems
Spring 2008

Acct 320 Home Page
Updated on 6-April-2008

Course Introduction| EMA Department Mission and the College's Core Values
Course Competencies | Textbook and Materials
Course Components| Class Attendance and Mobile Phones| Information Systems Fluency Requirements
Academic Dishonesty | Evaluation System | Accommodations for Students with Disabilities

Course Introduction

Accounting Information Systems is concerned with the way computerized information systems impact how accounting data is captured, processed, and communicated. The course introduces you to the people, technology, procedures, and controls that are necessary to conduct internal and external e-business, with an emphasis on the internal controls over such systems. Successful completion of Mis 220 (Management Information Systems) and Acct 301 (Intermediate Accounting I) are prerequisites for this course.

EMA Department Mission and the College's Core Values

The Department of Economics, Management and Accounting, in its desire to "provide the student with the tools necessary to function effectively in a rapidly changing world," seeks to develop the following competencies in its students.

• an awareness of global and multicultural issues,

• a basic understanding of science and technology,

• critical thinking and problem solving skills,

• oral and written communication skills,

• locating, evaluating, and using information,

• ethical issues,

• leadership, and

• preparation for life-long learning and professional growth.

The Department supports the College's Core Values, and this course directly addresses several of the Core Values.

• Core Value #1 -- Liberal Arts Foundation: this course, where learning and teaching happens using a liberal arts approach, helps prepare students for careers where critical thinking, unstructured problem solving, and judgment is necessary.

• Core Value #4 -- Technology: in this course students will continue to enhance their technology proficiencies, becoming comfortable and capable with methods of communication and ways to gather information intelligently.

• Core Value #5 -- World of Work: this course provides students with an education "in the various branches of useful knowledge." Requiring students to use the skills and knowledge they acquired in their liberal education, this course's content reflects today’s realities of worldwide market orientation and an economy based deeply on information exchange.

• Core Value #8 -- Service to the Region: this course provides students with an opportunity to serve organizations in the Mid-Ohio Valley by bringing their talents and intellect to consult and advise local organizations about their internal controls.

Course Competencies

Upon completion of this course, you should be able to:

• converse easily about the people, hardware, software, network, and data components of an organization's accounting information system,

• study and make recomendations about ways to improve internal controls for various accounting subsystems in an organization,

• understand the unique internal control challanges presented by computerized accounting systems, and

• prepare and interpret data flow diagrams and document flowcharts.

Course Textbook and Materials

• Core Concepts of Accounting Information Systems, 10/e. Bagranoff/Simkin/Strand, (c) 2008. John Wiley ISBN: 978-0-470-04559-6.

• A floppy disk or USB storage device for use during class time.

Course Components

We will use brief lectures, class discussions, homework, and in- and out-of-class assignments as the means of learning and applying textbook concepts. Each new chapter BEGINS with a RAT (Readiness Assessment Test, otherwise known as a quiz). The purpose of the RAT is to make sure you keep up with assigned reading and to do this reading BEFORE we start the chapter. RAT questions come from assigned textbook questions and/or chapter vocabulary. Throughout the semester, teams of students will give a short talks about information technologies that are important to accounting. Readings from the textbook and various business and accounting periodicals, which you should view with a "professionally skeptical" eye, serve as the basis for class discussions and application of textbook topics. In-class and out-of-class assignments provide additional opportunities for you to apply material discussed in class or to discover information related to class topics. In teams, you will prepare internal control evaluations for various accounting subsystems of several local organizations.

While this is not primarily a discussion class, I expect active class participation from all students. You can be expected to be called on in class. Oral communication skills are a critical factor for the success of accountants -- or any business person for that matter! Those who participate in class tend to be more academically stronger, as they know they must prepare ahead of class, read assigned materials and review those materials already covered, and keep up with homework in order to meet the demands of class participation. Participation includes, but it not limited to: asking questions and responding to questions during class, responding to homework reviews, sharing personal experiences or making comments about class topics, finding relevant articles in newspapers or journals and introducing them to the class, etc. In addition to participating in class, I will expect you to pose questions and carry on electronic discussions by way of our class e-mail list.

Class Attendance

Attendance is not taken. You will be treated as an adult in this regard, responsible for the outcomes of the choices you make. Please realize that because of the various teaching and learning methods employed in our class it is not possible to re-create the learning that takes place during class time. Absences impact your class participation grade; if you're not in class, you can't participate.

While in class, please turn off your mobile phones. If you are awaiting an emergency phone call for medical reasons, please set your mobile's alert mode to "vibrate" and leave the classroom to take the call.

To stay comfortable with and continuously work to improve my routine for Marietta College emergency preparedness, periodically we will not meet and instead conduct classes using alternate means. Just as in en emergency, you will not receive advance notice about these changes. Thus it is extremely important for you to regularly check your Marietta College e-mail and v-mail for instructions. Sometimes you will get notification via e-mail or phone, other times via a notice posted on the doors of Thomas Hall.

Computer Fluency Requirements

You are expected to have a working knowledge of e-mail and a Marietta College e-mail account; fluency in simple applications of Microsoft Excel, Word, and PowerPoint; and facility in using the Dawes Library online databases for research. You will learn a flowcharting application called SmartDraw early in the semester; this software will be one of the key tools used throughout the course.

Accommodations for Students with Disabilities or Special Needs

Students with learning or other disabilities are encouraged to contact me at the beginning of the semester to discuss their needs for accommodation. Students with learning or other disabilities are encouraged to contact me at the beginning of the semester to discuss their needs for accommodation. Any student needing accommodations due to a documented disability should notify the Academic Resource Center, located in Andrews Hall, at the beginning of the semester for further instructions.

Academic Dishonesty

Academic dishonesty occurs when a student represents someone else's work as his or her own; it includes actions such as, but not limited to:

• Copying another person's paper,

• Copying another person's words or ideas without putting quotation marks around them or citing them as a source,

• Copying entire sentences and paragraphs from a print or electronic source without providing proper documentation and credit,

• Allowing another person to write your paper and make revisions to your work,

• Collaborating with others on examinations or assignments where the work is to be done indivdually,

• Manipulating data,

• Cheating.

Any student who engages in academic dishonesty or plagiarizes from published material (such as a Web site, book, or newspaper or periodical) or from unpublished material (such as another student's writing), is subject to a range of penalties, depending on the extent of the academic dishonesty, from a "zero" on the assignment to an F for the course. Learn more about academic dishonesty, both in the Student Handbook under "Academic Dishonesty" and also on the Campus Writing Center's web site.

Over the last few semesters I had several cases of plagiarism in this and other classes. I want you to know that I am very persistent and diligent about following up with suspected cases of plagiarism and reviewing your research and writing. I deal with offenders as stated in my policy: from issuing a "zero" on an assignment to an F for the course. Students frequently forget that the impact of academic dishonesty goes well beyond the assignment or the semester. It results in a long-term loss of my trust and confidence in you. As well, I would be unable to write an objective letter of reference for you for campus activities, internships, jobs, or graduate school. Simply stated: avoid any temptation to engage in academic dishonesty!

Evaluation System

Evaluation Scale:

Any student (with the exception of first year students) on academic probation will also be placed on co-curricular probation. At the end of spring semester first year students can be placed on co-curricular probation effect for the fall semester. Refer to p. 146-47 of the 2007-08 College Catalogue for more information about co-curricular probation.

Acct 320 Home Page
Updated on 6-April-2008