TITLE: Accounting Information Systems
 

Content Outline

Grading Procedures

Text & References

Prerequisites

1. CATALOG DESCRIPTION:
   A study of accounting systems as collectors and processors of data. The concepts underlying the design and use of an effective accounting information system are stressed. Emphasis is placed upon practical application of the concepts.
2. PURPOSE:
   To develop students that possess a superior understanding of manual and computerized accounting systems and how to plan, design, and control them. This includes coverage of management information systems, data base management concepts and contemporary technology issues.
3. COURSE OBJECTIVES:
   1. To develop an awareness of contemporary information system issues, especially as they relate to the accounting profession.
   2. To develop research skills through independent research projects that culminates with formal research papers.
   3. To develop communication skills through written papers and oral presentations of research findings.

4. CONTENT OUTLINE:
   This course is primarily a seminar that involves independent research on specific contemporary topics, as well as topics of particular interest to the students. Examples of topics that will be covered include:
1. Systems development life cycle (SDLC)
2. Electronic data interchange (EDI)
3. Managing IS resources
4. Decision support systems (DSS)
5. Expert systems and artificial intelligence
6. Computer fraud
7. Internal control
8. Computer-related ethics
9. Methods of data processing
10. Computerized accounting systems
11. Database management systems
12. Networks
13. Distributed data processing (DDP)
14. Telecommunications
15. EDP Auditing
16. Consulting services
5. INSTRUCTIONAL ACTIVITIES:
   While ACC608 will be taught using a seminar format, some lectures are planned. Students will be required to conduct research on the selected topics, prepare article summaries, and present research findings to the class. Additionally, students are required to complete a research project, prepare a formal research paper and present their findings. Active student participation is essential for success in this course.
6. FIELD, CLINICAL, AND/OR LABORATORY EXPERIENCES:
   The instructor mandates no specific field, clinical or laboratory experience. However, familiarity with current business issues is desirable.
7. RESOURCES:
   The principal resources for this course include library books, manuscripts, and published articles.
8. GRADING PROCEDURES:
   1. GRADING FACTORS:

      Factor	Final Grade %
      Oral Presentations of Articles	20%
      Article Summaries	30%
      Research Paper	40%
      Presentation of Research Paper	10%

      
      
   2. GRADING SCALE:

      Average		Grade
      90% or above		A
      80 - 89%		B
      70 - 79%		C
      60 - 69%		D
      Below 60%		E

      
      
   3. GRADING NOTE:
      The instructor reserves the right to change the grade components of the course as deemed appropriate. Students will be given advance notice of changes.
   4. LATE WORK:
      Because of the nature of a seminar course, it is essential that you complete the assigned research for each class and prepare the article summaries for distribution to class mates on a timely basis. Therefore, late homework will not be accepted.

   5. COURSEWORK PROBLEMS:
      Budget your time carefully and do not fall behind in your work. Consult the instructor immediately if emergencies arise.

   6. PERSONAL RECORDS:
      Students are encouraged to maintain a record of all graded materials.

9. ATTENDANCE POLICY:
   The University's policies on attendance, withdrawing from classes, and auditing classes will be consistently followed. Since attendance is essential for a seminar course to be successful, your grade will be lowered 1 letter if you miss two classes, 2 letters if you miss three classes, and 3 letters if you miss four classes. Missing more than four classes results in automatic failure.
10. ACADEMIC HONESTY POLICY:
    The Academic Dishonesty Policy of the College of Business and Public Affairs will be consistently followed. A copy of this policy is posted in the classroom.
11. TEXT AND REFERENCES:
    None.

12. PREREQUISITES:
    ACC 308 or equivalent.
13. HANDICAP PROVISIONS:
    Students requiring special assistance due to a disability should inform the instructor as soon as possible.