COURSE SYLLABUS
The
Course: AIM 6343.0G1 Accounting Information Systems
Instructor: Professor Mary Beth Goodrich
Semester: Fall 2005
Course Dates: 8/18/2005 – 12/5/2005
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Mary Beth
Goodrich, CPA, CIA, CISA |
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Office Location: |
SOM 4.220 |
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Office Hours: |
By appointment |
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WebCT: |
http://webct.utdallas.edu (best way
to contact me) |
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E-mail (Work): |
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Web Site: |
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Work Number: |
(972) 883-4775
(office and voice mail – leave messages for me on this number) |
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Cell Number: |
(214) 282-2156
(for urgent matters / emergencies only) |
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Fax Number: |
(972) 883-6811 |
This course will examine
the design, control and operation of accounting information systems in a
computerized organizational environment with a strong business process
orientation. The accounting information
system is at the heart of a companies’ enterprise systems. To this end, an understanding and
appreciation of accounting information systems is critical to successfully
managing, auditing and developing systems to support today’s evolving business
environment. This course offers a
focused look at accounting information systems as part of enterprise resource
planning systems, with a focus on SAP and other comparable enterprise systems
to demonstrate concepts. Three key
themes throughout the course are enterprise systems, E-business, and internal
control and how these components can positively impact the overall success of a
company and a company’s use of their accounting information system.
The main learning
objectives are:
· Gain knowledge of tools for understanding, explaining, and designing accounting information systems with a business process approach and a focus on adding value through identifying the information needs of decision makers and building systems to support those needs effectively and efficiently, while ensuring proper control.
· Acquire a conceptual understanding of the roles of accounting information and information technology in today's business environment.
· Gain a basic knowledge regarding business processes, accounting elements within business processes, and related internal control.
· Develop an in-depth awareness of the impact of accounting information systems and the power of integrated accounting information systems such as SAP R/3 on managerial decision-making, as well as organizational competitiveness.
This course will be a stepping stone for other advanced enterprise systems courses such as AIM 6338: Accounting Systems Analysis and Design with SAP, MIS 6319: Enterprise Resource Computing, and AIM 6349: IT Strategy and Control.
Course Prerequisites:
Required: AIM 6201 and AIM 6202 or course(s) equivalent to undergraduate accounting principles. Basic knowledge of financial and managerial accounting is essential. Basic computer proficiency is essential.
Course
Materials
REQUIRED
MATERIALS:
Accounting
Information Systems, 6th Edition, by Gelinas, Sutton and Hunton, Thomson /
South-Western Publishers, 2005, ISBN:
0-324-22098-7
Textbooks and some other bookstore materials can be ordered online through MBS Direct Virtual Bookstore. They are also available in UTD Bookstore and Off-Campus Books.
Technical Requirements
In addition
to a confident level of computer and Internet literacy, certain minimum
technical requirement must be met to enable a successful learning experience.
Technical requirements include but not limited to:
Hardware
Software
For WebCT courses to work properly,
you will need one of the WebCT supported browsers listed above with JavaScript
enabled and cookies enabled. It is also important that you set the cache
settings of your browser to verify web documents “Every Time”. You should
also disable any pop-up blocker. The
methods for configuring these settings vary among browsers. Please follow this
web link provided by WebCT to tune-up your browser:http://www.webct.com/tuneup/.
This course
is developed using a web course tool called WebCT. It is to be delivered
entirely online. You will be notified by email about the course access
information at the start of the course. You’ll need to have a UTD NetID and
password (your UTD Unix/Email ID and password) to access the course. If you
have not used a UTD NetID account yet, you can go to http://netid.utdallas.edu to initiate your account shortly before or at the start of the semester. Your UTD NetID is
your WebCT ID to be used to log on to the UTD WebCT courses. For more
information, please check out this NetID
FAQs page. The URL for the course login page is: http://webct.utdallas.edu.
You can login to the course whenever you want. You are required to meet any
deadlines for the assignments and exams and also any schedules for class
activities or tasks the course requires. You
should login to the course site at least 3-4 times per week to check all course
updates, discussion board messages and so on.
I strongly
recommend checking ALL webCT email and ALL discussion postings daily.
You’ll access “My WebCT” page after
you login. The page lists all the courses in which you’re registered. You can
click the course title to access the course Home page which displays several
icon links. Clicking each icon link will take you to different subsidiary pages
containing the course content elements or built-in course tools. Some
navigation components such as the Navigation Bar with Course Menu on the left
side, the Menu Bar and the path link on the top and the Action Menu on the
content page can help you navigate within the course site.
To get
started with a WebCT course, please see Getting
started: Student WebCT Orientation. For more information about WebCT tool
usage, please see the WebCT’s Student Help Index. Within the course site, you can
always click HELP on the WebCT Menu
Bar to find information and answers. You can also check out the Orientation Center to
Online Learning and WebCT provided on WebCT’s web site. For more WebCT information and its learning
resources, visit http://www.webct.com.
If you have
any problem with your UTD account or connection to the UTD WebCT server, you
may email: assist@utdallas.edu or call
UTD computer help call center at: 972-883-2911.
If you encounter any technical difficulties with the course, you can
send an email to gmbasupport@utdallas.edu.
WebCT
built-in communication tools: There are four
built-in communication tools to facilitate learning, communication and
collaboration.1) A course conferencing system, the Discussion Board,
allows the communications among all course participants. Discussion topics or
groups can be set up for topic discussions and homework assignments. 2) You can
use course Mail tool to
communicate privately with instructor and classmates. 3) The Chat tool
can be used for real time communication among course participates. Please see specific information for accessing Chat tool. 4) Finally
there is a Whiteboard tool also allows real-time interaction among
course participants using a graphical interface. The Instructor may schedule
times to use the Chat and/or Whiteboard tools for office hours and/or class
discussion sessions. Small groups may also use Chat for group discussions.
Interaction with Instructor: I will communicate with students
mainly using the course Discussion Board. Please use the discussion
board for all questions that would be general in nature (ask yourself: “Would the response to my question be
something others in the class could benefit from?” If yes, then please use the Discussion
Board). In addition to this, students
may send personal concerns or questions to me using the course E-mail tool. I
will reply to student Discussion Board messages or emails within 3 working days
under normal circumstances.
Emailing: Besides using the WebCT course internal
email, if there is any need, students may contact me via external regular
emails. UTD provides each student with a free email account that is to be used
in all communication with university personnel. This allows the university to
maintain a high degree of confidence in the identity of all individuals
corresponding and the security of the transmitted information. Beginning September 1, 2004, the
Administration has informed faculty to require any email communications to be
through UTD email accounts.
To access
your UTD email, please go to: http://pipeline.utdallas.edu
and login with your UTD NetID and password (same as WebCT login). The
Department of Information Resources at UTD provides a method for students to
forward email from other accounts to their UTD address and have their UTD mail
sent to other accounts. Students may go to the following URL to establish the
email forwarding if necessary: http://netid.utdallas.edu.
For any assistance with UTD email account, call 972-883-2911 or email assist@utdallas.edu.
MeetingPlace TeleConference System: UTD maintains a telephone
conferencing system from Latitude Communications. Online instructors can use
the system for class teleconference sessions during the semester. Participants
can access a meeting by dialing a “972” area code number using any touch tone
phone and entering a meeting code. If any teleconference is scheduled for the
course, students will be posted for times and access instructions. A class
teleconference is usually recorded and can be reviewed over the phone after the
conference. Please see TeleConference
Guide for general conference participation and review instructions.
While
different online programs in the
GRADE BREAK
DOWN
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Points |
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Posting of Introduction in discussions during first week |
10 |
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Participation |
30 |
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Team Project (1 interim submission worth 100 pts, and final paper
worth 100 points) |
200 |
Teaming Evaluation Points
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0 (or – or + points) |
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Test #1 |
100 |
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Test #2 |
100 |
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Cumulative Final Exam (Test #3) |
100 |
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TOTAL POINTS |
540 |
If you have the following
points you will receive the assigned grade:
A 100 - 90% 540 –
486 points out of 540
B 89 – 80% 485
– 432 points out of 540
C 79 – 70% 431
– 378 points out of 540
F Below 69% Less
than 378 points out of 540
You can
check your grades by accessing “My Grades” icon on Student Tools page after the
grade for each assessment task is released.
In addition to this, if the grade is for an assignment, detail on your
grade will be given in the assignments area.
In this
course, there will not be a grade for participation per se. However, I expect that you read all
discussion postings, all course notes, listen to all PowerPoint presentations
or the audio tapings, and actively engage yourself in this course, such as
posting responses to discussion postings, such as the module postings and
posting any questions that you may have that are general in nature. Your active participation will have a direct
impact on your success in this course. You
will be tested on the knowledge you are gaining from the textbook and all
methods of learning in webCT. I hope
that you enjoy the flexibility that this on-line course will give you to
somewhat self-pace yourself, but with this in mind, you need to have discipline
to stay up with course work and what is expected. I look forward to getting to know you
better. Please let me know any comments
or questions you have. Your positive
approach to this course, as to life in general, will enable you to get the most
out of the course. I hope you have a
great semester!
Posting
of Introduction
You must
post your introduction in discussions by the due date and time. This is worth up to10 points, assuming you
completely answer all required questions.
You will receive –5 points for one day to one week late or -10 points
(grade of 0) if later than one week.
Participation
In this
course, there will be an element of your grade for participation.
There are 3
exams in the course and 3 parts for participation. Participation points will be on the material
covered on each exam and/or the team project, you must have at least 2 value
added discussion postings regarding the material – your observations,
questions, responses to other student’s questions, responses to my postings of
questions, etc. These cannot be posted on the same day. These postings must be done in the MODULE
POSTINGS or TEAM PROJECT areas of discussions for the time frames before each
of the exams. These must be posted
during the time frames specified on the syllabus. The grading for this will be up to 5 points
for each value added posting up to 10 points for each part as follows:
Part 1: 10
Part 2: 10
Part 3: 10
Team Project / Group Work
Groups will
be assigned at the beginning of the semester, but you will have the opportunity
to inform me of your preferences for team members based on Introductions
provided. Please see the Groups icon for groups lists. Each group can also use
the group area for file exchanges within the group. Please click the WebCT Help
menu on how to use the features of the group tool. A private discussion forum
will be set up on Discussions board for each group for group communications.
There will
be a team project. There will be one (1)
graded interim submission and the final project paper due towards the end of
the semester. Emphasis will be on case
study of an accounting information system and applying concepts and information
learned in class to analyze and make design recommendations on an existing
accounting information system. A Team
Project Case Study Outline is provided (Appendix
A of Syllabus). Teams that do not
follow the outline because it does not apply to them or they want to do
something different must get approval from the instructor BEFORE the interim
submission and/or Final Team Project is turned in. Please refer to the Team Project Case Study
Outline for more details and read it thoroughly several times.
You will
have the option to use webCT chat and teleconferencing for team meetings. If you want to set up a teleconference,
please send your request to GMBASupport@utdallas.edu
with the number of students, the date and time requested, and the course you
are enrolled in. You need to send your
request from your utdallas.edu e-mail account.
I will be happy to attend a webCT chat or teleconference (actually I
recommend it, at least once so I can see how the team is doing and address any
questions) if you prearrange the time with me.
Teaming Evaluation Form
The thing
to remember is: 0 (zero) is a good score
on this and means that you put forth a full effort! Each individual must turn in a Teaming
Evaluation Form when the Final Team Project is turned in through webCT
assignment functionality. Details on the
Teaming Evaluation Form can be found in Appendix
A of the Syllabus.
The form
MUST be completed on you and all your team members and should include effort on
ALL group work. This form MUST be typed
and you must provide responses to all required information or points will be
deducted from your Teaming Evaluation Form score.
Your
individual grade will be adjusted up or down based on teaming evaluation forms
completed on you and the instructor’s evaluation of your effort. All points (either + or -) will be included
in the Teaming Evaluation Points. A 0 is
a good score for Teaming Evaluation as that means you put forth a full effort
and will receive full project points.
Tests
Your exams
(Test #1, Test #2, Test #3) will be timed, on-line exams. The on-line tests are open book and open
notes, but I recommend you prepare for them like they were closed book and
closed notes because they are timed exams and cover a great deal of
material. You can access online tests by
clicking the Quizzes/Tests icon and then clicking the available online test
title links. Each on-line
test is timed and can only be accessed once within the scheduled time window.
Please read the on-screen instructions carefully before you click the Begin
Test button. After each test is graded and released for reviewing, you may go
back to the tests page and click the “View scores” button of the test to review
your test results and any feedback from the instructor.
Self-Quizzes
There will be several optional quizzes available for you to take. These are not graded. However, they must be taken by the due dates
provided and will close up on the due date.
These are good to take as there are some questions from the quizzes that
you may see on the exams.
The University has policies and discipline procedures
regarding scholastic dishonesty. Detailed information is available on Scholastic Dishonesty web page. All
students are expected to maintain a high level of responsibility with respect
to academic honesty. Students who violate University rules on scholastic
dishonesty are subject to disciplinary penalties, including the possibility of
failure in the course and/or dismissal from the University. Since such
dishonesty harms the individual, all students and the integrity of the
University, policies on scholastic dishonesty will be strictly enforced.
All
students in the class are expected to behave in accordance with academic
integrity. Strict adherence to the Policy on Cheating as stated in the
Regent’s Rules and Regulations, Part One, Chapter VI, Section 3, Subsection
3.2, subdivision 3.22 is expected. This policy reads:
Students are expected to be above
reproach in all scholastic activities. Students who engage in scholastic
dishonesty are subject to disciplinary penalties, including the possibility of
failure in the course and dismissal from the university. Scholastic
dishonesty includes but is not limited to cheating, plagiarism, collusion, the
submission for credit of any work or materials that are attributable in whole
or in part to another person, taking an examination for another person, any act
designed to give unfair advantage to a student or attempt to commit such acts.
Since this
is an on-line course, academic dishonesty includes plagiarism which also
includes any instance of having another person complete work on your behalf
whether this is tests, quizzes, or project related work. Academic
dishonesty of any type, will NOT be tolerated in this class. All instances of
academic dishonesty (as noted above) will be referred to the Dean of
Students. To give you an idea of how this works, plagiarized materials
turned in will be sent to the Dean of Students Office with a minimum recommendation
of negative points, a grade of 0 on the assignment, or an F in the
course. The Dean may also assess other disciplinary penalties, which
could include being suspended or expelled from school. I use www.turnitin.com
to evaluate plagiarism
in submitted papers and refer all cases of potential plagiarism to the Dean of
Students. The MLA Format must be used
for all papers.
PLEASE NOTE THAT IN MOST CIRCUMSTANCES
OF PROVEN ACADEMIC DISHONESTY, THE BEST OVERALL SEMESTER GRADE YOU CAN MAKE FOR
THIS COURSE WOULD BE A C.
As required
by UTD academic regulations, every student needs to do an evaluation for each
enrolled course at the end of the semester. An online instructional assessment
form will be made available for your confidential use. Please look for the
course evaluation link on the course Homepage towards the finishing of the
course. Your feedback and comments are
greatly appreciated.
TOPICS AND SCHEDULE
NOTE: All assignment are due at 11:55pm CST (Central Standard Time)
on
the date due.
This course
outline should serve as your guideline for where you should be in the
completion of the materials for this course.
All course information will be posted in webCT and it is your
responsibility to keep up with the material and submit materials as requested
by the time requested.
Module
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Dates
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Topics |
What you need to do - Reading / Assignments and
Other Activities |
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Part 1
Participation Discussion Postings must be completed from (August
18 – September 22) |
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1
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8/18 – 8/24
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Syllabus Overview of Accounting
Information Systems Assemble teams for team
projects – let me know if there are individuals you would like to work
with. |
Post your Intros in
Discussion Area by August 25, 2005 Actively
get to know your class mates and team mates through setting up webCT chat or
webCT email, regular or private reply to intros, etc. Chapter
1 – Introduction to Accounting Information Systems Syllabus
Self-Quiz – Sept 8, 2005 |
2
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8/25 – 8/31
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Accounting Systems
Development Life Cycle (SDLC) “PADIO” Part I: Systems Planning and Analysis Part II: Systems Implementation and Operation |
Finalize
Teams Chapter
2 – Self-Quiz
1 on Systems Development Lifecycle – 9/21/05 |
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3 |
9/1 – 9/7 |
General Database Concepts Different Approaches to
Business Process Modeling with a focus on Semantic Modeling and REA Modeling
/ ER Diagrams |
Chapter
6 – Relational Databases and SQL Finalize Team Names and Team
Company and Project Topic and submit to Professor through discussions, webCT
email or assignments for approval (-10 points if not completed) due 9/7/05. |
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4 |
9/8 – 9/14 |
Documentation Techniques –
Flowcharting, DFDs, and other techniques – with a focus on Flowcharting |
Chapter
4 – Documenting Information Systems |
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5 |
9/15 – 9/21 |
Fraud, Ethics and Internal
Control Internal Control and its
role in Accounting and Business and Accounting Information Systems
Development – COSO, Sarbanes-Oxley, and other guidelines that impact the
focus on internal control |
Chapter
7 – Controlling Information Systems:
Introduction to Internal Control Self-Quiz
2 on Internal Control and the COSO components of Internal Control – 9/21/05 |
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9/23 – 9/28 |
Exam #1 |
Due Sept. 28, 2005 |
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Part 2
Participation Discussion
Postings must be completed from (September 23 – October 27 ) |
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6 |
9/29 – 10/5 |
Controlling Information
Systems and IT Processes Business
Process Controls (Application Controls) and Control Matrices
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Chapter
8 – Controlling Information Systems:
IT Processes Chapter
9 – Controlling Information Systems:
Business Process Controls |
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7 |
10/6–10/12 |
Sales / Collection Process Sales Process - Order Entry
/ Sales Process Collection Process –
Billing / Accounts Receivable / Cash Receipts |
Chapter
10 – The Order Entry / Sales (OE/S) Process Chapter
11 – The Billing / Accounts Receivable / Cash Receipts (B / AR / CR) Process Self-Quiz
3 on Sales / Collection Process (CPA-type questions) – 10/26/05 |
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8 |
10/13 -10/19 |
Acquisition / Payment
Process Part A: Purchases Part B: Accounts Payable / Cash Disbursements
Process |
Chapter
12 – The Purchasing Process Chapter
13 – The Accounts Payable / Cash Disbursements (AP / CD) Process Team Submission #1 due 10/26/05 |
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9 |
10/20 – 10/26 |
Acquisition / Payment
Process (cont.) Part C: Human Resources Business Processes and
Payroll, Fixed Assets, Financing |
Chapter
14 – The Human Resources (HR) Management and Payroll Processes Self–Quiz
4 on Acquisition / Payment Process (CPA-type questions) – 10/26/05 |
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10/28 – 11/2 |
Exam #2 |
Must take by 11/2/05 |
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Part 3
Participation Discussion
Postings must be completed from (October 28 – November 24) |
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10 |
11/3 – 11/9 |
The Conversion (or
Production) Cycle |
Chapter
15 – Integrated Production Processes (IPP) Self-Test
5 on Production and Inventory (CPA-type questions) – 11/24/05 |
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11 |
11/10 – 11/16 |
E-Business |
Chapter
3 – Electronic Business (E-Business) Systems |
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12 |
11/17 – 11/23 |
General Ledger, Financial
Reporting, and Management Reporting Systems A question for you: What’s next in accounting information
systems? Final Team Projects Due |
Chapter
16 – General Ledger and Business Reporting (GL / BR) Process FINAL TEAM PROJECTS AND
TEAMING EVALUATION FORMS DUE 11/23/05. |
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11/24 |
Thanksgiving |
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11/25 – 12/1 |
Cumulative Final Exam
(on-line, open book, open notes) |
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APPENDIX A
AIM 6343 – Team Project Case Study Outline
For the Finalize Team Names, Team Company and Team
Project topic:
You need to turn in your team name, the company you want
to review, and the project focus. You
must submit all the detail I need by the date in the TOPICS AND SCHEDULE part
of the syllabus or you can get up to –10 points on the project.
Think about companies that you work with and a key
business process that feeds the accounting information system (AIS) such as
(sales / collection (order to cash), acquisition / payment (purchase to pay),
human resources (hire to paycheck), or conversion (such as the production of
finished goods) or an accounting process such as consolidations, month-end or
year-end closing, cost accounting, etc.
Using any company of your choice – either one that uses
SAP R/3 or some other enterprise system (such as Oracle, PeopleSoft or Baan) or
one that could possibly benefit from an enterprise resource planning /
enterprise system, e-Business concepts, and/or additional focus on internal
control.
Complete the following: