Herron, Terri L.

English

University of Montana

University of MontanaScholarWorks at University of MontanaSyllabi Course Syllabi1-2003ACCT 310.01: Accounting Information SystemsTerri L. HerronUniversity of Montana - Missoula, terri.herron@umontana.eduLet us know how access to this document benefits you.Follow this and additional works at: https://scholarworks.umt.edu/syllabiThis Syllabus is brought to you for free and open access by the Course Syllabi at ScholarWorks at University of Montana. It has been accepted forinclusion in Syllabi by an authorized administrator of ScholarWorks at University of Montana. For more information, please contactscholarworks@mso.umt.edu.Recommended CitationHerron, Terri L., "ACCT 310.01: Accounting Information Systems" (2003). Syllabi. 3582.https://scholarworks.umt.edu/syllabi/3582ACCT 310 - Accounting Information Systems Spring 2003 Syllabus - Dr. Terri HerronInstructor & Office HoursTerri L. Herron. PhD. CPA. CISA Office: GBB 310 Phone: 243-5878Email: terri.herron@business.umt.eduOffice Hours: TR 11-12 and 2-3 MWF by appt.Objectives & PrerequisitesThe objective of this course is to provide a broad overview of information systems issues and practices as they relate to the accounting profession. Given the dynamic nature of technology, the focus will be on giving students learning tools to apply as technology changes in the future. See Detailed Objectives.This course is not focused on reviewing or using accounting software, though one project will require the use o f Great Plains Dynamics software. This software is packaged with one o f the required materials (see below).Junior status in the business school and BADM 202 are the published prerequisites for this course. All others must get consent of instructor. This course is required for all accounting option students. It  also is listed in a basket of courses IS option students may take.Required MaterialsCore Concepts o f Accounting Information Systems, 7th edition (Moscove, Simkin, &Bagranoff, 2001)Systems Understanding Aid, 5th ed., by Arens & Ward, Armond Dalton Publishers ^  Computerized Accounting Using Great Plains Dynamics, 2nd ed., by Arens & Ward, Armond Dalton Publishers Three new blank, formatted disks ^  An active email accountAvailability of a computer with Internet access, printing capability, and the capability to read Word, Power Point, and .pdf files.GradingGrades are assigned generally following the 90%, 80%, etc. scale without a curve. Extra credit is not available.Students' mastery of the course material will be assessed primarily through projects, exams, and other assignments. Points are allocated to each of these items as follows:Proiectsindividual Systems Understanding Aid (SUA) - 100individual Computerized Accounting Using Great Plains Dynamics (CA) 100partner optional Database Project 100 300ExamsExam 1 (ch. 1, 2, current trends) 70Exam 2 (ch. 3, 4, 5, SUA) 100Exam 3 (ch. 7, 8, Dynamics) 100Final Exam (ch. 6, 11, 12) 100 370OtherOther assignments 20-70Lab Participation 10 30-80TOTAL 700-750ProjectsSUA - The Systems Understanding Aid (SUA) is a manual practice set that you will complete almost entirely outside of class. This project is done individually. Information on this project will be distributed in class. Two lab days will be devoted to the SUA.G4 - Computerized Accounting Using Great Plains Dynamics (CA) is an introduction to using an accounting software package. After being introduced to the software, you will complete transactions similar to the manual SUA using the software. This project is done individually.More information about the project will be distributed in class. Five lab days will be devoted to the CA.Database Project - Students will complete an introductory database project. This project can be completed either individually or in groups of two (no more). Two lab days and a tutorial day will be devoted to the database project.Other Assignments -  Throughout the semester, students will complete various exercises that will be collected and graded. The total course points will fluctuate depending on the points eventually allocated to these other assignments.Lab Participation -  Students may earn 10 points (all or nothing) by attending:1 of 2 SUA labs, and2 of 4 CA labs, and1 of 3 Database labs.Credit for lab attendance is granted if (1) the student attends the entire lab period and (2) the student works on the project currently assigned in ACCT 310. Students who attend the lab without having the assigned ACCT 310 project to work on will not be granted attendance credit.Course PoliciesExams - I t  is my policy not to administer make-up exams or early exams except in extreme circumstances. Work and being out of town are not considered extreme circumstances. I try to abide by the syllabus exam dates if at all possible. We often do not have the class time to review the specifics of the graded exams, but you may come by my office to view and discuss your exam any time during the semester.Lab Days - Lab days are days where part or all of the class period will be devoted to free lab time. I will be present in the lab (or classroom) to assist students with the projects that they are working on. Attendance at labs is strongly encouraged. In the past, students have found that attending most or all the lab days to be very beneficial and significantly eased the out-of-class time required to complete projects. If an assignment is due on a lab day, students must turn in their assignments at the beginning of the lab or earlier.Email and Web Access - 1 frequently communicate via email, though due to the volume of messages I receive daily, I do not accept emailed assignments unless pre-arranged with me. Students are required to have an active email account. Please frequently check your email account for adequate storage. I use email to make important announcements; I use the web extensively to post materials. I recommend checking email and the web page daily, so that you don't miss important items. You are responsible for printing out any material that you would like in hard copy form. For example, I have several lectures that use power point slides.Student Responsibilities - You have five primary responsibilities: (1) prepare for class, (2) actively participate in class discussions and exercises, (3) monitor your progress in the course,(4) seek out help on projects from Dr. Herron or Rachel (SUA only), and (5) attend lab sessions to work on ACCT 310 material.When you come to class, you should have read the text chapter or other reading assignments. You should also check the course web site and news pages for announcements about 24 hours prior to class. I also will make many announcements via email, so check you email regularly.In the past, it has not been my policy to provide opportunities for "extra credit" assignments.This semester, I will be creating some course supplement materials. I plan to offer some kind of extra credit points (0-15) for feedback on these materials. More information will be distributed in class.Incompletes, Drops, and Grading Options -<% Incompletes are not given except in extreme circumstances that are serious and unavoidable by the student.Students required (or allowed) to complete this course for their major must take the course for a traditional letter grade. Thus, accounting and IS students cannot take this course P/F.If  this course is not required (or allowed) for your major, you may take the course pass/fail if you choose this grading option before the first exam. I make no exceptions to this policy. The last day to drop the course is March 10th. After that date, a petition is required. I abide by University policy and departmental policy and do not approve petitions to drop after the drop date unless you document justification as required by the University. Very limited circumstances are permitted for petitioning, and these circumstances do not include poor academic performance or its consequences. Please note that University Policy forbids dropping a class -  for any reason -  after the last class day.Students With Disabilities - If you have a disability for which you would like accommodations, please contact me in the privacy of my office during the first week of class. I will make every effort to facilitate your needs.Academic misconduct - Academic misconduct will result in a grade of "F" in the course. Academic misconduct includes, but is not limited to,utilizing a previous student's graded materials from this or other courses utilizing your own graded materials from another course without my prior consent plagiarismmisconduct during an examfacilitating academic dishonestyand other items cited in the Student Conduct Code.I also retain all exam materials, and your taking exam materials outside of the classroom for any length of time is considered academic misconduct.Course syllabus and schedule are subject to change at instructor discretion.Mission of the School of Business Administration: The faculty and staff o f the School o f Business Administration at the University o f Montana - Missoula are committed to excellence in innovative experiential learning and professional growth through research and service.Readings Kev:MSB = Moscove, Simkin, & Bagranoff (text)SUA = Systems Understanding Aid (Arens & Ward packet)CA = Computerized Accounting Using Great Plains Dynamics (Arens & Ward spiral Instructions/Assignments book)MODULE 1: Introduction to AIS and TechnologyDay Date Topic Read Before Class Complete Before ClassT Jan 28 Introduction to AIS n/a n/aR Jan 30 AIS 8i Technology PrimerOnline syllabus and scheduleMSB -Ch 1 and Ch 2 thru top p. 45sign up for email on SOBA web page (5 pts if done by 8:00 am) — confirmation email sent to you at 10:50 a.m. this morning.T Feb 4 Technology Primer/Current TrendsMSB - Ch 2 from top p. 45 to endFlacks 8i Attacks (online article’!R Feb 6 Current TrendsA NaDSter for Financial Data fonline article’)Is Your Business PreDared for the Worst (online article!Writina Assianment (20 Dts!T Feb 11Part I: Intro to SUA (30 minutes, then 5 minute study break)Part II: EXAM #1  (70 pts) - 45 minutesMSB - Ch 4 pp 102-104 Bring SUA packet to classMODULE 2: Business Processes and DocumentationDay Date Topic Read Before Class Complete Before ClassR Feb13 Revenue Cycle 8i SimulationMSB - Ch 4 from bottom p 112 to bottom p 116SUA - Review Reference Ch 3T Feb18SUA Lab Day -- meet in L09 Bring SUA packets to classR Feb20 DocumentationMSB - Ch 3SUA - Review Reference Ch 2SUA Assignment #1T Feb25Documentation/PurchasesCycleMSB - Ch 4 from bottom p 116 to top of p 121MSB - Ch 4 from bottom of p 123 to endSUA - Review Reference Ch 4 SUA - Review Reference Ch 6R Feb27 Coding SchemesMSB - Ch 4 bottom p 104 to bottom p 112 SUA Assignment #2T Mar 4 SUA Lab Day -- meet in L09 Bring SUA packet to classR Mar 6 Student work day -  no classT Mar11 Other Cycles & ReviewMSB - Ch 4 from top p 121 to bottom of p 123MSB - Ch 5SUA Assignment #3R Mar EXAM # 2  (100 pts) - 8013 minutesMODULE 3: Internal Control and Computer IssuesDay Date Topic Read Before Class Complete Before ClassT Mar 18 Dynamics LabInternal Controls ('slides')MSB - Ch 7 CA - Ch 1Bring CA materials to classR Mar 20 Dynamics LabT Mar 25 SPRING BREAKR Mar 27 SPRING BREAKT Apr 1 Dynamics LabR Apr 3 Computerized Controls ('slides') MSB - Ch 8 Dynamics Assignment #1T Apr 8 Dynamics LabR Apr 10 Controls in Dynamics 8i Review Dynamics Assignment #2T Apr 15 EXAM #3  (100 Dts) - 80 minutesMODULE 4: Databases and System DevelopmentDay Date Topic Read Before Class Complete Before ClassR Apr 17 SDLC/Intro to DatabasesT Apr 22 Intro to DB/ERD MSB - Ch 6R Apr 24 ERDT Apr 29 Database Lab Day *  Tutorial (meet in L26)R May 1 Database Lab Day (meet in 213)T May 6 Database Lab Day (meet in 213) & ReviewR May 8 No class -  student study dayDatabase project due by class timeR May 15EXAM # 4  r iO O  Dts^8:00-10:00

ACCT 310.01: Accounting Information Systems

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ACCT 310.01: Accounting Information Systems

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