TROY UNIVERSITY SYLLABUS SORRELL COLLEGE OF BUSINESS ACT 3396 TWAA Accounting Information Systems Spring 2016 Prerequisites ACT 2292 Description Principles underlying establishment of complete accounting systems; applications to typical business organization; emphasis on the functions of control and protection. Purpose & Objectives The course is intended to introduce students to accounting information systems, the relationships between financial/managerial accounting and accounting information systems, the need for and use of internal controls in accounting information systems, and the flow of information from source documents through accounting cycles into reports for decision makers. Student Learning Outcomes On completion of the course, the student who satisfactorily complete the requirements of this course should be able to: 1. Explain what an accounting information system is and how accounting information systems are integrated into organizational information systems.. 2. Demonstrate an understanding of documentation techniques, particularly flowcharts and data flow diagrams. 3. Demonstrate an understanding of the flow of accounting information and transactions through entities, including how those information and transaction flows are related to business processes. 4. Demonstrate an understanding of the concepts related to internal controls in accounting information systems, including the identification of general and application processing controls and the techniques used to document and analyze internal control systems. 5. Demonstrate an understanding of the roles and responsibilities within the information technology (IT) functions of entities, including describing the roles and responsibilities of computer personnel, appropriate segregation of duties within the IT function, and disaster recovery plans. 6. Demonstrate an understanding of how hardware and software applications, data structures, file organization, different types of data files, different file organizations, and database management system are used in accounting information systems. 7. Demonstrate an understanding of how transaction processing and system operation within the accounting information system use transaction processing modes (such as batch, online, and real-time) to perform edit routines, file maintenance, queries, and other system operations. 8. Demonstrate an understanding of how accounting information systems and electronic commerce are related, including concepts related to e-commerce, electronic fund transfers, and electronic data interchange. ACT 3396 Lewis Approved Texts Accounting Information Systems, Romney, Marshall B.; and Steinbart, Paul John; 13th Edition, Pearson’ ISBN: 13:978-0-13-342853-7 or 10: 0-13-342853-2. Supplements (Optional) None. MISSION AND VISION STATEMENTS School of Accountancy Mission Statement: The mission of the School of Accountancy is to advance the accounting profession by providing quality accounting education to both undergraduate and graduate students. To achieve this, our faculty will: 1) prepare students for career opportunities with increasing professional and managerial responsibility in regional public accounting as well as government and industry in the Southeastern United States and prepare undergraduate students for admission to graduate programs in accounting and business; 2) publish quality intellectual contributions that impact the practice of accounting and accounting education; and 3) provide service to and engage with the academic and professional communities. School of Accountancy Value Statement The School of Accountancy will be a recognized and respected leader for quality accounting education that prepares students to succeed in public accounting and government and industry. SCOB Mission Statement The Sorrell College of Business supports the Troy University mission by preparing our diverse student body to become ethical professionals equipped to compete in the global business environment. To achieve this our faculty, staff, and administration will: 1) provide quality education in global business through our undergraduate and graduate programs, delivered around the world through face-to-face and online environments, to traditional, non-traditional, military, and international students; 2) contribute to the development and application of knowledge focused on applied business, learning, and pedagogical research; and 3) provide service to the University, business and professional organizations, and our communities through individual involvement, business outreach, and our centers for research. SCOB Value Statement The Sorrell College of Business will be a recognized and respected leader for quality and flexibility in the delivery of business education that prepares graduates to succeed in the global business environment. Troy University Mission Statement: Troy University is a public institution comprised of a network of campuses throughout Alabama and worldwide. International in scope, Troy University provides a variety of educational programs at the undergraduate and graduate levels for a diverse student body in traditional, nontraditional and emerging electronic formats. Academic programs are supported by a variety of student services which promote the welfare of the individual student. Troy University's dedicated faculty and staff promote discovery and exploration of knowledge and its application to life-long success through effective teaching, service, creative partnerships, scholarship and research. ACT 3396 Lewis Troy University / Sorrell College of Business / School of Accountancy Student Code of Conduct to Become a Successful Accountant Academic Preparation = Integrity + Due Care Accounting Major Code of Conduct: I, (Troy University Accounting Major), will seek to: (1) obtain the necessary knowledge (concepts, principles, standards & tax law), (2) acquire the prerequisite technical skills (procedural applications), and (3) enhance my abilities (interpersonal & communication) to be a qualified candidate for a career in the accounting profession upon graduation. I am aware that earning an accounting degree and the underlying grades reflected on the college transcripts are a demonstration of my potential to be qualified to perform the expected job related duties in a competent manner. Accordingly, I agree to be accountable in my pursuit for life long learning, and thereby will comply with two fundamental principles: integrity and due care.* Integrity: I will perform all my academic responsibilities with the highest sense of integrity. Integrity is measured in terms of what is right and just. All course related work will be subject to affirmative responses to: Am I doing what a student of integrity would do? Have I retained my integrity? I will not undermine the “assessment of learning” by engaging in academic dishonesty because integrity cannot accommodate deceit. All work submitted for course grading is my work, without the use of inappropriate resources which may indicate achievement that is not warranted. Inappropriate resources include plagiarizing other students’ work (both former and current), unauthorized access to solution manuals or test banks, or any other materials that simply produce grades based on deceitful practices (e.g., obtaining copies of quizzes or exams that will misrepresent what was actually learned). On a related note, I will not share any materials or information that would contribute to academic dishonesty to protect the high quality of education at Troy University. In sum, my grades are based on my honest effort and accomplishments. Due Care: I will perform all my academic responsibilities with due care to the best of my ability. The quest for excellence is the essence of due care. Due care requires me to fulfill my accounting course related work with competence and diligence. Competence begins with a mastery of the body of knowledge required by the accounting curriculum. Furthermore, competence represents the attainment and maintenance of a level of understanding and knowledge that enables me to complete accounting related tasks in a proficient manner. The maintenance of competence requires a commitment to learning and continuous improvement throughout my academic and eventually professional life. Accordingly, I hereby pledge to read and complete all course related assignments in a timely manner. First, I will read with the intent to comprehend the key points of recommended literature (e.g., book chapters, articles, and professional pronouncements). Furthermore, if I do not understand the key issues from the assigned readings, I will submit questions to my instructor to seek clarity. Second, I will exert my best effort to complete all course specific procedural tasks (e.g., questions, exercises, problems, practice sets, cases, and research projects). Also, if I am not sure of my work, then I shall seek guidance from the instructor; by asking for confirmation of what I think should be the answer, appropriate technique or solution. In sum, I want to obtain the capacity to effectively perform accounting services, and thereby contribute to the Accounting Profession. ACT 3396 Lewis * Note: The two fundamental principles of integrity and due care are adapted from the American Institute of Certified Public Accountant’s Code of Professional Conduct (2013). Troy University / Sorrell College of Business / School of Accountancy Relevant Doctrines Troy University Honor Code: I, (Troy University Student), will be honest in all of my academic work and strive to maintain academic integrity. Academic honor, trust, and integrity are fundamental to Troy University. Instructor Stan Lewis Office Location & Hours 119 Bibb-Graves Hall. Weekly you may contact me in person during the following days and time periods: Monday 4:30 - 4:45 p.m.; Tuesday & Wednesday 9:00 a.m. – 2:00 p.m. I am available by email at any time or by telephone during my office hours (US CST/CDT). Contact Information Telephone: 334-808-6164. Email: sxlewis@troy.edu Class Location & Time Bibb-Graves 211, 4:45 p.m. to 6:00 p.m. MW. Exams There are two exams for the course. The dates are provided in the Course Schedule section (see below). The mid-term exam will be open book/open notes only and no access to any electronic devices including laptops, notebooks, smartphones and all similar devices; no access to the Internet, and no assistance directly or indirectly by any other person inside or outside of the classroom. The final exam will be closed book/closed notes. Exams generally are a mix of objective format (multiple choice, true/false, matching), problems, and essay questions. Both exams are limited to a 90 minute exam period. You may use a calculator provided by the instructor or proctor only. You may not use an English translation dictionary tool or device during the exam. You may not talk to other students, look on other students exams and answer sheets, exchange information, etc. during the exam. A valid student ID or the equivalent must be available at each exam if requested by the instructor or exam proctor. WHEN YOU TAKE YOUR FINAL EXAM - THIS EXAM MAY NOT BE TAKEN EARLY. FOR STUDENTS THAT NEED TO SCHEDULE OVERSEAS FLIGHTS YOU WILL NEED TO WORK AROUND THIS DATE. IT IS NOT SUBJECT TO BEING CHANGED. All exams require a student provided Scantron Form and a pencil. Calculators and blank paper are provided. Weekly Assignments Homework reinforcement efforts are done in the course. The homework indicated under Course Schedule section below is submitted during the week scheduled. The homework is the basis for potential extra credit. No assignment will be accepted except through a submission to the designated assignment drop box in the course site in Blackboard. Weekly due dates are consistent – submission is required by 11:59 p.m., Sunday for the prior class week. The only exception is when a student is away from campus on a university sponsored event. Calculators, Cell Phones & Other Electronic Devices Use of any electronic devise by students in the instructional environment is prohibited unless explicitly approved on a ACT 3396 Lewis case-by-case basis by the instructor of record or by the Office of Disability Services in collaboration with the instructor. The observation of the usage during an exam, except the instructor provided calculator will result in a loss of 15 % of the possible points for the exam. PLAIN CALCULATORS are the only mechanical and/or electronic devices that are allowed during exams. These calculators are provided to you by the instructor. Translating devices (Electronic dictionaries) are not allowed. Cellular phones, ear pieces, pagers, and other communication devices may be used for emergencies; but sending or receiving non-emergency messages is forbidden by the University. Particularly, use of a communication device to violate the Troy University “Standards of Conduct” will result in appropriate disciplinary action (See the Oracle.) In order to receive emergency messages from the University or family members, the call receipt indicator on devices must be in the vibration mode or other unobtrusive mode of indication. Students receiving calls that they believe to be emergency calls must move unobtrusively and quietly from the instructional area, then answer the call without disturbing the teaching environment, and notify the instructor as soon as reasonably possible. Students who are expecting an emergency call should inform the instructor before the start of the instructional period. Photo ID Required For each exam you must have available a student photo ID or the equivalent when requested by the instructor and/or proctor. Grading Methods & Scale The following indicates the grading method: Mid-term Exam - 500 points Final Exam – 500 points Points are allocated between the chapters covered on the exam as shown in the "Course Schedule" section of the syllabus. Points are allocated between the chapters covered on the exam as shown in the "Course Schedule" section of the syllabus. 50 percent 50 percent A 90 - 100 % B 80 - 89 % C 70 - 79 % D 60 - 69 % F Below 60 % Normal math rounding is used Class Procedures, Requirements & Expectations The student will be expected to: • Punctually attend all scheduled lectures (class periods). Students who arrive at class after the start of the lecture disturb others and will be penalized. Students who depart early will also be penalized. • If you drop this class, you will receive a grade of “DP” regardless of what your grade is at the time. A grade of “DP” does not affect your grade point average. ACT 3396 Lewis • • • • If you are an accounting major, you must make at least a “C” in the course or it will have to be repeated. Similar rules may also apply to non-accounting undergraduate and graduate students. The classroom is not a dining room or cafeteria. Please do not plan on having a meal or snack in here because the noise disturbs others. If you just have to bring a beverage in here, please be sure it is in a can or a bottle Drinks that are in a cup full of ice make a lot of noise, so please don’t bring either a cup of ice or food. Doing work for other classes during our class periods is not acceptable and it disturbs those around you in the class. When observed you will be asked to leave the class. This includes having other students enter the classroom to study with you. The observation of such activity during class will result in a loss of 15 points for each occurrence from your total earned points. Additionally, you will be asked to leave the class for the remainder of the class period. The observation of the usage during an exam of any electronic device will result in a loss of 15 % of the possible points for the exam. Americans With Disabilities Act (ADA) Any student whose disabilities fall within ADA must inform the instructor at the beginning of the term of any special needs or equipment necessary to accomplish the requirements for this course. Students who have or may be dealing with a disability or learning difficulty should speak with the instructor and contact the Office of Adaptive Needs Program at call 670-3221/3222. Various accommodations are available through the Adaptive Needs Program. Attendance Policy Physical class meetings are part of this course. Attendance is checked daily. Make-up Work Policy The policy is simple, "There is no make-up of missed exams and assignments. A missed mid-term exam will be replaced by the final exam score being used for that missed exam score less 10%. Incomplete Grade Policy Missing any part of the Course Schedule may prevent completion of the course. If circumstances will prevent the student from completing the course by the end of the term, the university policy will be followed. Cheating Policy If you are caught cheating, you will get a course grade of "F." See Student Handbook for the definition and university policy on cheating. Plagiarism is a form of cheating as is copying another’s assignments. Course Schedule Week & Dates Schedule & Assignments Week 1 Jan 6 Course introduction Week 2 Chapter 1 ACT 3396 Lewis Jan 11 – 13 Week 2 Assignment - Answer the questions found under Week 2 Assignment in Blackboard. MS Word is required and references will be checked. Week 3 Jan 18 – 20 Monday – Martin Luther King Holiday (No Class) Chapter 2 Week 3 Assignment - Answer the questions found under Week 3 Assignment in Blackboard. MS Word is required and references will be checked. Week 4 Jan 25– 27 Chapter 3 Week 4 Assignment - Answer the questions found under Week 4 Assignment in Blackboard. MS Word is required and references will be checked. Week 5 Feb 3 – 5 Chapter 4 Week 5 Assignment - Answer the questions found under Week 5 Assignment in Blackboard. MS Word is required and references will be checked. Week 6 Feb 1 – 3 Chapter 5 Week 6 Assignment - Answer the questions found under Week 6 Assignment in Blackboard. MS Word is required and references will be checked. Week 7 Feb 8 – 10 Chapter 6 Week 7 Assignment - Answer the questions found under Week 7 Assignment in Blackboard. MS Word is required and references will be checked. Week 8 Feb 15 – 17 Read Chapter 7 Week 8 Assignment - Answer the questions found under Week 8 Assignment in Blackboard. MS Word is required and references will be checked. Week 9 Feb 22 – 24 Mid-term Exam – Chapters 1 – 7, Monday, limited to 90 minutes beginning at the start time of the class period. School of Accountancy requested consideration: Internship enrolled students will have their mid-term scheduled on Monday, April 25, immediately after the end of ACT 3396 Lewis scheduled class activities. Chapter 8 Week 9 Assignment - Answer the questions found under Week 9 Assignment in Blackboard. MS Word is required and references will be checked. Week 10 Feb 29 – Mar 2 Week Mar 7 – 9 Mar 14 Week 11 Mar 14 – 16 Week 10 Assignment - Answer the questions found under Week 10 Assignment in Blackboard. MS Word is required and references will be checked. Spring Break Drop Day – See University Calendar Chapter 9 Week 11 Assignment - Answer the questions found under Week 11 Assignment in Blackboard. MS Word is required and references will be checked. Week 12 Mar 21 – 23 Chapter 10 Week 12 Assignment - Answer the questions found under Week 12 Assignment in Blackboard. MS Word is required and references will be checked. Week 13 Mar 28 – 30 Chapter 11 Week 13 Assignment - Answer the questions found under Week 13 Assignment in Blackboard. MS Word is required and references will be checked. Week 14 Apr 4 -6 Chapter 12 Week 14 Assignment - Answer the questions found under Week 14 Assignment in Blackboard. MS Word is required and references will be checked. Week 15 Apr 11 – 13 Chapter 13 Week 15 Assignment - Answer the questions found under Week 15 Assignment in Blackboard. MS Word is required and references will be checked. Week 16 Apr 18 – 20 Chapter 16 Week 16 Assignment - Answer the questions found under Week 16 Assignment in Blackboard. MS Word is required and references will be ACT 3396 Lewis checked. Week 17 Apr 25 Chapter 16 Week 17 Assignment - Answer the questions found under Week 17 Assignment in Blackboard. MS Word is required and references will be checked. Final Exam Period Apr 28 Final Exam, Chapters 8 – 13 & 16, Thursday, April 28, 11:00 am – 1:00 pm, limited to 90 minutes beginning at the start time of the final exam period. Addendum Welcome back to campus! I cannot believe it is already 2016. Before we get started this spring semester, I want to remind all of you to go potty before you come to class. I know that sounds like a strange request but there has been a recent outbreak of people getting up to go potty during my classes. In fact, it has been happening ever since I banned the use of cell phones. It is therefore reasonable to assume that when people get up to go potty in class they really aren’t going to the potty. They’re in the hall on the phone. So remember to shut off your phone and go potty before class begins. This is not a public high school. Before the first week of class make sure to find the class syllabus on the course Blackboard website. Don’t email to ask me where the syllabus is located. It’s on our course webpage. Whatever you do don’t come up to me and say you can’t find the syllabus. If you do that I will hand you a box of tissues and describe the procedures to drop the class. After you locate the syllabus, print it off and try not to lose it. While you’re at it I want you to actually read and understand it because it’s really important. Let me elaborate with a little hypothetical: Imagine you’ve just accepted your first job after you graduate from college. After two weeks on the job you walk into your supervisor’s office and ask whether you have a health plan. After two months you walk back into his office and ask how much vacation time you have. There is one thing guaranteed to happen to you in such a scenario: You will get fired. Adopted with permission from: http://townhall.com/columnists/mikeadams/2015/12/21/read-your-damned-syllabus-n2095711 ACT 3396 Lewis
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