Acct
320 Home Page
Updated on 13-January-2012
Course Introduction|
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
Accounting Information Systems is concerned with the way information systems (computerized and semi-computerized) impact how accounting data is captured, processed, and communicated. The course introduces you to the people, technology, and operation of accounting information systems and concentrates on evaluating and developing effective internal controls for these systems. Successful completion of Mis 220 (Management Information Systems) and Acct 301 (Intermediate Accounting I) are prerequisites for this course.
The Department of Business & Economics, 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 -- 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 #7 -- 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 using mini-case studies.
Upon completion of this course, you should be able to:
- understand how accounting data moves through and between a variety of business processes,
- study and make recommendations about ways to improve internal controls for an organization's accounting subsystems and business processes,
- prepare and interpret data flow diagrams and document flowcharts,
- understand the particular internal control challenges presented by computerized accounting systems and business processes.
- Fundamentals of Accounting Information Systems: An Internal Control Approach, Johnson, (c) 2011. Purchase from Paula Lewis ($15), department secretary (Thomas 122), no later than January 18.
- NetSuite account
- Articles from newspapers, journals, or websites as assigned.
- Laptop computers (bring one or share one with a classmate).
We will use brief lectures, class discussions, homework, and in- and out-of-class assignments as the means of learning and applying textbook concepts. Readings from the textbook, various business and accounting periodicals, as well as online sources -- which you should view with a "professionally skeptical" eye -- serve as the foundation for class discussions and applications of textbook topics. In-class and out-of-class assignments and short experiential projects provide additional opportunities for you to apply material discussed in class or to discover information related to class topics.
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.
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 for instructions. Sometimes you will get notification via e-mail, other times via a notice posted on the doors of Thomas Hall (perhaps just as in a situation when electric service to the campus has been cut!).
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 Legacy Library online resource databases for research. You will learn a flowcharting application called Visio early in the semester and use the NetSuite application to understand data flows and internal controls in an ERP environment.
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 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 work,
- Copying another person's words or ideas without putting quotation marks around them or citing them as a source,
- Copying from a print or electronic source without providing proper documentation and credit,
- Allowing another person to prepare your work or make revisions to your work,
- Collaborating with others on examinations or assignments where the work is to be done individually,
- Manipulating data.
Any student who engages in academic dishonesty or copies 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.
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!
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Individually written mini-cases (2 @ 60 points each) |
120 points |
|
|
Class Participation (including collected in-class and out-of-class assignments and Tech Talk) |
40 points |
|
|
Team internal control evaluations (3 @ 40 points each) |
120 points |
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Total |
280 points |
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Late assignments will have points deducted. The deduction is 10% of the value of the assignment for each 24-hour period after the due date/time it is late, including weekends.
Evaluation Scale:
|
94% and above
|
A
|
74-76.5%
|
C
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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. 133-134 of the
2011-12
College Catalogue for more information about
co-curricular probation.
Acct
320 Home Page
Updated on 13-January-2012