ࡱ>   QbjbjVV 4<<Hdd///8gl/jOfg:///NNNNNNN$QrTDO//@/"//O$O333/RN3/N336J<"LPK/0<YKN:O0jOuKT1T8LLTL4//3/////OO2///jO////T/////////d m: ACG 4401 Accounting Information Systems (3 credit hours) Term Class Location Class Meeting Time(s) Professor Information Name TBA Office Address e-mail address Phone Number Office Hours Provide information on office hours and office hours location Required Text and Materials Pearson Custom Pack of Accounting Information Systems (12th Ed.) by Romney/Steinbart; ISBN 13:978-1-256-04531-1 Introduction to Microsoft Dynamics GP 10.0, Focus on Internal Controls, 2nd Edition by Brunsdon, Romney, and Steinbart; ISBN 13: 978-0-13-609804-1, Pearson/Prentice Hall Recommended Text and Materials (Optional) Standard Flowchart Template (available at bookstore or online), you will also be able to use the flowcharting software in Excel Jump/Flash Drive with at least 4.0 GB. OPTIONAL: I highly suggest going through each chapters AIS in Action to help you understand both the content and terminology of each chapter. Course Catalog Information Prerequisites: ACG 3131 Design and operation of accounting information systems as affected by information theory, computers and behavioral concepts. Internal control in the design and analysis of systems. EDP Audit concepts and techniques are briefly considered. Students lacking proper prerequisites may be administratively withdrawn from this or any other accounting course at any time during the term without receiving a tuition refund. Supplemental Course Description This 3-credit class is taught as a precursor to Auditing (ACG 4651) and requires successful completion of ACG 3131 (prerequisite). Design and operation of accounting information systems as affected by information theory, computers and behavioral concepts. Internal control in the design and analysis of systems. EDP Audit concepts and techniques are briefly considered.It is extremely time-intensive both inside the classroom and outside. Study more than you think you should. To derive maximum benefit from the lectures, students are expected to have read all assigned content for the week prior to the lecture. Active learning is emphasized in this course. This means that you the student are primarily responsible for your learning. To succeed in this course you must put the time and effort in. You must attend class regularly, read, and contribute fully. Attendance will be considered for borderline grades. Former CPA exam, CMA exam, and IIA questions are used and tested. Course Learning Objectives Students will learn about the design and operation of accounting information systems as affected by information theory, computers, and behavioral concepts underlying internal controls. Specifically, at the end of this course, students will be able to: 1) document an accounting system or subsystem using narrative descriptions and flowcharts; 2) use an integrated accounting software package (GP Dynamics) to enter and process transactions, and produce accounting documents and reports; 3) analyze and recommend internal controls appropriate to different accounting systems, and understand the standards of conduct that impact the need for controls; 4) identify the basic functions and interactions of the revenue, procurement, HR, production, and general ledger accounting systems and the threats to each subsystem; 5) identify existing technologies (e.g., XBRL) that can be used for business applications; and 6) distinguish how accounting information systems are used to achieve different organizational objectives and how they improve planning and control in an organization, as well as ethical issues involved in these choices. Grading Scale GRADES: Grades will be assigned on a straight scale according to the following schedule: Course % of Total Minimum Points Grade Points Required A 93-100% 651 A- 90-92 630 B+ 87-89 609 B 83-86 581 B- 80-82 560 C+ 77-79 539 C 73-76 511 C- 70-72 490 D+ 67-69 469 D 63-66 441 D- 60-62 420 F 59 and Below Below 420 WITHDRAWAL: No W grades can be obtained after the official drop or withdrawal date of March 2, 2012. All students enrolled as of March 2, 2012, will receive one of the above grades. I will not support any petitions for late withdrawals after March 2, 2012. Course Evaluation Method GRADING STRUCTURE: Excel assignment 20 points 2.8 % Great Plains assignments 100 14.3 XBRL assignment 30 4.3 Documentation assignment 100 14.3 Quizzes 50 7.1 Group project/presentation 100 14.3 Exam 1 100 14.3 Exam 2 100 14.3 Exam 3 100 14.3 TOTAL 700 points 100 % === === ASSIGNMENTS/QUIZZES: In order to be an effective participant, you must thoroughly read the assigned material (before I present it), complete the assigned problems and quizzes, and come to class prepared to discuss the topic. You will also be asked the solution for several assigned problems on a random basis. All collected assignments will be from your Great Plains (GP) textbook, involve Excel, or XBRL and are due at the beginning of the class. I do not accept late assignments. These assignments MUST be typed unless otherwise indicated. Other than downloading GP on your personal computer, you can also access GP in BU 405 and CM 142. EXAMINATIONS: Each examination may consist of objective questions, problems, and essays. Exams must be taken as scheduled and no hats/sunglasses are to be worn. No make-up tests will be offered unless the student has documented proof of illness, work, family care, or some extenuating circumstance and presents it to the Professor in advance of the scheduled exam or as soon as possible after the circumstance occurs (in case of emergency). If the make-up test is granted by the Professor, it must be taken sometime before the next class meeting. Quizzes, presentations, and the third exam cannot be made-up. PRESENTATIONS: Students will work in groups of 4-5 addressing one of the cases from the custom pack (excluding the cases in the first two chapters). Each group will 1) hand-in one write-up of not more than five double-spaced pages, size 12 Times New Roman font, one-inch margins all around and 2) present to the class a summary of their case/solutions in approximately 8-10 minutes. Each group member will email me a peer review. Select University and College Policies Code of Academic Integrity Students at ý are expected to maintain the highest ethical standards. Academic dishonesty is considered a serious breach of these ethical standards, because it interferes with the university mission to provide a high quality education in which no student enjoys an unfair advantage over any other. Academic dishonesty is also destructive of the university community, which is grounded in a system of mutual trust and places high value on personal integrity and individual responsibility. Harsh penalties are associated with academic dishonesty. For more information, see University Regulation 4.001 at  HYPERLINK "http://www.fau.edu/regulations/chapter4/4.001_Code_of_Academic_Integrity.pdf" http://www.fau.edu/regulations/chapter4/4.001_Code_of_Academic_Integrity.pdf. ACADEMIC H0NESTY: Academic honesty is expected in all areas of the course (exams, group projects, etc.). Cheating will not be tolerated and violators will be punished to the maximum extent allowed under university guidelines. On tests and quizzes, please make every effort to cover your papers during each exam and keep your eyes only on your own work. This class enforces ýs honor code. ADA In compliance with the Americans with Disabilities Act (ADA), students who require special accommodation due to a disability to properly execute coursework must register with the Office for Students with Disabilities ( HYPERLINK "http://www.osd.fau.edu/" OSD) in Boca Raton, SU 133, (561) 297-3880; in Davie, MOD 1, (954) 236-1222; in Jupiter, SR 117, (561) 799-8585; or, at the Treasure Coast, CO 128, (772) 873-3305 and follow all OSD procedures. Incompletes Note that an Incomplete is not a substitute for a poor grade and is rarely granted. In accordance with the policy of the College of Business, an Incomplete will be given only under the following circumstances: 1. The student is otherwise passing the course (at least a C). 2. The student has an excused absence that prevented the on-time completion of the course requirements. Withdrawals Any student who decides to drop is responsible for completing the proper paper work required to withdraw from the course. Important dates: Last day to withdraw with full refund is xxxx. Last day to drop a course without receiving an F is xxxx. Additional Course Policies CLASS POLICIES: CALCULATORS AND PARTIAL CREDIT: Calculators may be used on exams and all class problems. However, to obtain partial credit on problems you must show all of your supporting computations. No sharing of calculators is allowed. No use is allowed of calculators that can store equations and/or text or communicate to anyone or anything at any time. NEGATIVE CONTRIBUTION: It is assumed that students will make a positive contribution to the class. As such, up to 10 raw points may be deducted from your final point total for making a negative contribution to the class (for each instance). Examples of negative contributions include (but are not limited to): sleeping in class, reading a newspaper, poor attendance, leaving class early, using your cell phone, consistent tardiness, etc. Due to previous semesters classes behavior, using the computer in class unless instructed to do so is PROHIBITED. LEAVING CLASS EARLY: If you come to class plan to stay the full time. If you need to leave early, please let me know in advance. Otherwise, leaving early will be treated as not attending at all. SOLUTIONS MANUALS: Students who wish to check homework figures or attempt additional problems against the solution manual may do so in my office. Students may not copy solutions from the manual; they can only check work that is already done and make corrections. 48-HOUR RULE: Students have 48 hours from which they receive a grade (in person) to dispute it. After 48 hours, students forfeit their right to dispute any class grade received. WEATHER POLICY: This syllabus contains a tentative schedule of learning. The Professor has exclusive right to modify it during the semester as needed or in case of weather-related issues. About Plagiarism The College of Business ý What is it? ý (ý) defines plagiarism as follows: A student will have committed plagiarism if he or she reproduces someone elses work without acknowledging its source; or if a source is cited which the student has not cited or used. Examples of plagiarism include: submitting a research paper obtained from a commercial research service, the Internet, or from another student as if it were original work; making simple changes to borrowed materials while leaving the organization, content, or phraseology intact; or copying material from a source, supplying proper documentation, but leaving out quotation marks. Plagiarism also occurs in a group project if one or more of the members of the group does none of the groups work and participates in none of the groups activities, but attempts to take credit for the work of the group. Hints for Avoiding Plagiarism: More than three words is plagiarism. This is a good yardstick to use when wondering whether or not quotes are appropriate. They are, if you are copying more than three words in sequence. One source is not common knowledge. Common knowledge does not require citation. But something is not common knowledge if you have found just one source for the information. When in doubt, cite! If you have any doubt about whether or not to cite a source, err on the side of making the attribution. If your co-author sounds surprisingly eloquent, make sure the contribution is his or her own. We often work in groups and co-author papers and projects. You should ask the question of your co-author if you doubt the work is their own. In group work, you are responsible for the project/paper in its entirety. Look away. When you are writing, do not have open books or papers in front of you as you type. Read your sources, and then put what you have read into your own words. Writing is hard work. Paraphrasing is relatively easy, writing is hard. Learning to be a good writer is part of what your college education is about. Staring at an empty screen in MS Word does become less daunting over time! Just because its on the Internet, doesnt mean its yours. The Internet is a fantastic resource and search engines are terrific research tools. But what you find on the Internet was written by someone. You must cite Internet web sites, and if you use a quote, use appropriate quotation procedures. Paraphrasing is more than changing a verb tense or reordering a list. There is a difference between citing a source for a fact and creating a bad quote. Use a Style Guide. Purchase a style guide and refer to it. Your teacher may suggest one or look for one at Amazon. Popular and timeless guides are by the American Psychological Association, Strunk and White, and Kate Turabian. The High Cost of Plagiarism In your professional career, you will find that reputation is everything. Plagiarism can ruin your reputation and cost you your professional career, along with the respect of your peers and family. Plagiarism at ý is an act of academic dishonesty that has serious consequences. Note that plagiarism is specifically covered in the ý Code of Academic Integrity. School of Accounting Policies You are responsible for School of Accounting policies at  HYPERLINK "http://business.fau.edu/departments/accounting/school-of-accounting-policies/index.aspx" http://business.fau.edu/departments/accounting/school-of-accounting-policies/index.aspx. These policies are considered to be an integral part of this syllabus. Missing Exams No make-up tests will be offered unless the student has documented proof of illness, work, family care, or some extenuating circumstance and presents it to the Professor in advance of the scheduled exam or as soon as possible after the circumstance occurs (in case of emergency). If the make-up test is granted by the Professor, it must be taken sometime before the next class meeting. Quizzes, presentations, and the third exam cannot be made-up. Late Assignments I do not accept late assignments. Attendance Policy Provide attendance policy Additional course policies as desired (Optional) Note: additional course policies should not conflict with established University and/or College and/or School Policies. Examples include the following Etiquette and/or Netiquette Policy (Optional) Safe Assign (Optional) Written components of any assignment or project may be submitted to Safe Assign to evaluate the originality of the work. Any students found to be submitting work that is not their own will be deemed in violation of the Universitys honor code discussed above. Course Outline KEY FOR ASSIGNMENT SCHEDULE ON NEXT PAGE: DQ = Discussion Questions; P = Problems; E = Level One Exercises from the Great Plains textbook (go through chapters 2-4 on own for skills improvement). I will post the solutions to all assigned DQs and Ps after the chapter is completed. Reading assignments are from the custom pack (not the full version of the textbook) and from Journal of Accountancy (JOA) articles (found under Blackboard Announcements) and should be read for THAT DAYS class. Assigned homework is due for the NEXT class (except for the group project and Excel, XBRL, and documentation assignments). You are allowed to work in pairs for all GP assignments (necessary for Mac users). Reading Assigned Week Date Assignment Topic Homework 1 Jan 10 Chapter 1 Overview of TP and ERP None Jan 12 Chapter 1 Overview of TP and ERP DQ: 5; P: 5, 9 (part A Chapter 1 JOA articles only); E: 1-1, 1-2, 1-5 (Menu Navigation Exercises due next class) 2 Jan 17 Chapter 2 Systems Documentation DQ: 2; P: 3, 7, 13, 16 Chapter 2 JOA articles Techniques Jan 19 Chapter 2 Systems Documentation Documentation Techniques task given 3 Jan 24 Chapter 2 Systems Documentation Work on Techniques Documentation Task! Jan 26 Chapter 5 Control and AIS Documentation Chapter 5 JOA articles task due! 4 Jan 31 Chapter 5 Control and AIS DQ: 1, 4, 7; P: 2, 7, 8 Feb 2 Chapter 10 G/L and Reporting System DQ: 2; XBRL Chapter 10 JOA articles assignment given 5 Feb 7 Chapter 10 G/L and Reporting System P: 1, 3, 5; Work on XBRL assignment! Feb 9 Finish-up, Review XBRL Assignment Due! Study!! 6 Feb 14 EXAM 1 CHAPTERS 1, 2, 5, 10 None Feb 16 EXAM 1 - Continued None 7 Feb 21 Chapter 6 Revenue Cycle DQ: 5, 6; E: 5-1 (parts Chapter 6 JOA articles a-e only; due next class) Feb 23 Chapter 6 Revenue Cycle P: 2 (A-J only), 3, 8; Excel assignment given 8 Feb 28 Chapter 7 Expenditure Cycle DQ: 1, 3; Chapter 7 JOA articles Excel Assignment Due! Mar 1 Chapter 7 Expenditure Cycle P: 2, 9, 10; E: 6-1, 6-2, 6-3 (Due March 13) 9 Mar 6 SPRING BREAK NO CLASS!!! Mar 8 SPRING BREAK NO CLASS!!! 10 Mar 13 Chapter 8 Production Cycle DQ: 2, 5 Chapter 8 JOA articles Mar 15 Chapter 8 Production Cycle P: 1, 3 11 Mar 20 Finish-up, Review Study!!! Mar 22 EXAM 2 CHAPTERS 6-8 None 12 Mar 27 Chapter 9 HR & Payroll Cycle DQ: 3, 4; E: 7-? Chapter 9 JOA articles (Special assignment due next class) Mar 29 Chapter 9 HR & Payroll Cycle P: 1, 3, 5 13 Apr 3 Chapter 3 Computer Fraud DQ: 2, 4 Chapter 3 JOA articles Apr 5 Chapter 3 Computer Fraud P: 2, 5, 10; E: 8-? (Special assignment due next class) 14 Apr 10 Chapter 4 Computer Fraud & Abuse DQ: 3 Chapter 4 JOA articles Apr 12 Chapter 4 Computer Fraud & Abuse P: 1, 4, 5; Comprehensive Quiz 15 Apr 17 Finish-up, Review Study!!! Apr 19 THIRD EXAM CHAPTERS 9, 3, 4 16 Apr 24 LAB DAY WORK ON GROUP PROJECTS Apr 26 GROUP PROJECTS AND PRESENTATIONS DUE!!! 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