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acc564_student_guide.docx|
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ACC 564 – Accounting Information Systems |
(Prerequisite: ACC 562)
COURSE DESCRIPTION
Introduces the student to systems analysis and application of information systems concepts to the accounting process and accounting models, both manual and automated.
INSTRUCTIONAL MATERIALS
Required Resources
Romney, M. B., & Steinbart, P. J. (2012). Accounting information systems. (12th ed.). Upper Saddle River, NJ: Pearson.
Supplemental Resources
Dehghanzade, H., Moradi, M. A., & Raghibi, M. (2011). A Survey of Human Factors' Impacts on the Effectiveness of Accounting Information Systems. International Journal of Business Administration. 2(4), 166-174. doi: 10.5430/ijba.v2n4p166
Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A Review of ERP Research: A Future Agenda for Accounting Information Systems. Journal of Information Systems. 25(1), 37-78. doi: 10.2308/jis.2011.25.1.37
Guan, J., Levitan, A. S., & Kuhn, J. R. (2013). How AIS can progress along with ontology
research in IS. International Journal of Accounting Information Systems. 14(1), 21-38. doi: 10.1016/j.accinf.2012.08.002
Moorthy, M., Krishna, O. O. V., Samsuri, C. A. S. B., Gopalan, M., & King-Tak, Y. (2012). Application of Information Technology in Management Accounting Decision Making. International Journal of Academic Research in Business & Social Sciences. Vol. 2 Issue 3, p1-16
Shamszadeh, B. & Sharif, A. A. (2012). Computerized Accounting Information Systems (CAIS) Versus Security Threats. Journal of Academic Research in Economics. Vol. 4 Issue 1, p69-79
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for
Effective Organizational Performance. International Journal of Economics & Finance. 4(5), 136-145. doi: 10.5539/ijef.v4n5p136
Wilkin, C. L. & Chenhall, R. H. (2010). A Review of IT Governance: A Taxonomy to Inform
Accounting Information Systems. Journal of Information Systems. 24(2), 107-146. doi: 10.2308/jis.2010.24.2.107
COURSE LEARNING OUTCOMES
1. Examine accounting information systems, activities, transactions, and their impact on organizational performance, strategy, and culture.
2. Analyze the business activities that comprise an accounting information system to determine the information needs to support decision-making function.
3. Examine and use data flow diagrams and flowcharts to understand, evaluate, and design information systems.
4. Evaluate the approaches and techniques that are used to commit and prevent computer fraud.
5. Examine control and security concepts related to accounting information systems to ensure data integrity and safety.
6. Analyze the accounting information systems audit process.
7. Apply fundamental concepts related to database systems and management.
8. Examine the phases of the systems development life cycle and key issues related to systems analysis.
9. Analyze the systems design, implemental, and operational processes.
10. Use technology and information resources to research issues in accounting information systems.
11. Write clearly and concisely about accounting information systems using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
|
Week |
Preparation, Activities, and Evaluation |
Points |
|
1 |
Preparation · Reading(s) · Chapter 1: Accounting Information Systems: An Overview · Chapter 2: Overview of Transaction Processing and Enterprise Resource Planning (ERP) · e-Activities · Review Strayer University’s last annual report and use other tools to find out more about Strayer’s business model. Be prepared to discuss. · Using the Strayer databases and Internet, select and review a firm that has multiple-lines of businesses. For example, review the Washington Post Corporation to see how it is a multiple-line business organization. Activities · Discussions Evaluation · None |
20 |
|
2 |
Preparation · Reading(s) · Chapter 3: Systems Documentation Techniques · Chapter 5: Computer Fraud · e-Activity · Using the Strayer databases and Internet, select a corporation whose business processes you will be able to analyze. Be prepared to discuss. Activities · Discussions Evaluation · Assignment 1: Information Needs for the AIS |
20
200 |
|
3 |
Preparation · Reading(s) · Chapter 6: Computer Fraud and Abuse Techniques · Chapter 7: Internal Control and Accounting Information Systems · e-Activity · Using the Internet, locate and review the Sarbanes-Oxley Act legislation online. Be prepared to discuss. Activities · Discussions Evaluation · Quiz 1: Chapters 1, 2, 3, and 5 |
20
80 |
|
4 |
Preparation · Reading(s) · Chapter 8: Information Systems Controls for System Reliability – Part 1: Information Security · Chapter 9: Information Systems Controls for System Reliability – Part 2: Confidentiality and Privacy · e-Activity · Locate and review annual reports about Amazon.com. Be prepared to discuss. Activities · Discussions Evaluation · Assignment 2: Hacking the AIS |
20
240 |
|
5 |
Preparation · Reading · Chapter 10: Information Systems Controls for System Reliability – Part 3: Processing Integrity and Availability · Chapter 11: Auditing Computer-Based Information Systems Activities · Discussions Evaluation · Quiz 2: Chapters 6 through 9 |
20
80 |
|
6 |
Preparation · Reading(s) · Chapter 12: The Revenue Cycle: Sales to Cash Collections · Chapter 13: The Expenditure Cycle: Purchasing to Cash Disbursements · e-Activity · Visit a Website (iTunes, Amazon.com, etc.) that sells good and services. Be prepared to discuss. Activities · Discussions Evaluation · None |
20 |
|
7 |
Preparation · Reading(s) · Chapter 15: The Human Resources Management and Payroll Cycle · Chapter 16: General Ledger and Reporting System · e-Activity · Research the Internet and locate a firm that specializes in providing payroll services as an outsourcer. Be prepared to discuss. Activities · Discussions Evaluation · Assignment 3: Fraud in the AIS |
20
280 |
|
8 |
Preparation · Reading(s) · Chapter 4: Relational Databases · Chapter 17: Database Design Using the REA Model · e-Activity · Use the Internet to review at least two news articles or publications about current and future trends in the use of relational databases. Be prepared to discuss. Activities · Discussions Evaluation · Quiz 3: Chapters 10 through 13 |
20
80 |
|
9 |
Preparation · Reading(s) · Chapter 20: Introduction to Systems Development and Systems Analysis · Chapter 21: AIS Development Strategies · e-Activity · Use the Internet to review at least two news articles or publications about current and future trends in the use of relational databases. Be prepared to discuss. Activities · Discussions Evaluation · Quiz 4: Chapters 4, 15, 16, and 17 |
20
80 |
|
10 |
Preparation · Reading(s) · Chapter 22: Systems Design, Implementation, and Operation · e-Activity · Use the Internet to research changes in one industry (e.g., accounting, insurance, government, etc.) that could affect the way a company conducts its business. Be prepared to discuss. Activities · Discussions Evaluation · Assignment 4: Changing the AIS |
20
320 |
|
11 |
Preparation · Reading(s): None · e-Activities · Use the Internet to review accounting conferences sponsored by the American Institute of Certified Public Accountants (AICPA) .Be prepared to discuss. · Use the Internet to review a key accounting information systems product from Oracle and Microsoft. Activities · Discussions Evaluation · Final Exam: Chapters 1 through 10, 11 through 13, 15 through 17, and 20 through 22 |
20
380 |
GRADING SCALE – GRADUATE
|
Assignment |
Total Points |
% of Grade |
|
Quizzes (open book with a 2-hour time limit per quiz). Each quiz will cover 4 chapters with 5 questions per chapter, worth 4 points apiece |
320 |
16% |
|
Assignment 1: Information Needs for the AIS |
200 |
10% |
|
Assignment 2: Hacking the AIS |
240 |
12% |
|
Assignment 3: Fraud in the AIS |
280 |
15% |
|
Assignment 4: Changing the AIS |
320 |
16% |
|
Final Exam (open book with a 2-hour time limit) Part 1: Chapters 1-10; 5 questions per chapter worth 4 points apiece Part 2: Chapters 11-13, 15-17, and 20-22; 5 questions per chapter worth 4 points apiece |
380 |
20% |
|
Participation (22 discussions worth 10 points apiece) |
220 |
11% |
|
Totals |
1,960 |
100% |
|
Points |
Percentage |
Grade |
|
1,764 – 1,960 |
90% – 100% |
A |
|
1,568 – 1,763 |
80% – 89% |
B |
|
1,372 – 1,567 |
70% – 79% |
C |
|
Below 1,372 |
Below 70% |
F |
© 2015 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.
ACC 564 Student Version 1158 (7-15-2015) Page 6 of 6
