Master Syllabus: ACT 66961

Master Syllabus: ACT 66961

TROYUNIVERSITY
MASTERSYLLABUS
SORRELLCOLLEGE OF BUSINESS

ACT 6696
Accounting Information Systems

Prerequisites

The prerequisite for ACT6691 is graduate student standing. [Note: To achieve graduate student standing, students must complete all required business program and prerequisites as shown in the current catalog. To achieve graduate student standing in the accounting option, students must complete all required accounting prerequisites.]

Description

An advanced study of accounting information systems concepts and applications. Case studies will provide the students an opportunity to relate systems concepts to the actual problems encountered in the analysis, design, implementation, and utilization of computer-based information systems.

Objectives

On completion of the course, the student should:

• understand fundamental and advanced concepts associated with internal control in accounting information systems, including identification of general and application processing controls and the techniques used to analyze internal control systems;
• understand how basic file structures and access methods aid in audit and internal control evaluation processes;
• understand the differences in and be able to distinguish between auditing through the computer and auditing with the computer;
• understand data extraction methods and how they are used in the audit process;
• understand, describe, and evaluate information systems audit technologies;
• understand the appropriate internal control considerations for the design of computer-based files and databases; and
• understand the appropriate internal control considerations for electronic financial transactions;

Purpose

To provide an opportunity to relate accounting information systems concepts, including designing and implementing internal controls and information flows, to actual problems encountered in the analysis, design, implementation, and utilization of accounting information systems.

Approved Texts

Hall, J. A., & Singleton, T. (Current Edition.)Information technology Auditing and AssuranceMason, OH: Thomson/South-Western.

Supplements

As deemed appropriate.

ACT 6696

Course Content

Introduction
Controlling Computer Operations / Chapter 2
Data Management Systems / Chapter 3
Data Management Systems / Chapter 3
Systems Development / Chapter 4
e-Commerce / Chapter 5
ERPs / Chapter 6
CATTs / Chapter 7,8
Revenue and Expenditure Cycles / Chapter 9,10
Fraud and Internal Controls / Chapter 11,12

TroyStateUniversity Faculty Handbook(2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space):

a.Course title
b.Course number
c.Term
d.Instructor
e.Prerequisites
f.Office hours
g.Class days, times / h.Classroom location
i.Office location
j.Office telephone
k.Course description, objectives
l.Text(s)
m.Other materials / n.Grading methods, criterion weights, make-up policy, mid-term grade reports
o.Procedure, course requirements / p.General supports (computer works, writing center)
q.Daily assignments, holidays, add/drop & open dates, dead day, final exam / r.Additional services (Americans with Disabilities Act, other statements)
s.Absence policy
t.Incomplete-work policy / u.Cheating policy
v.Specialization requirements (certification, licensure, teacher competencies)