TROYUNIVERSITY
SYLLABUS
SORRELLCOLLEGE OF BUSINESS

ACT 3396

TGAA
Accounting Information Systems

Spring 2012

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 satisfactorilycomplete 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.

Approved Texts Accounting Information Systems, Gelinas, Ulric J. and Richard B. Dull, 9th Edition, Cengage Learning (Thomson/South-Western Publishing), ISBN:13:978-0-538-46931-9 or 10:0-538-46931-5 or 1133153852 ISBN for loose-leaf edition at Barnes & Nobles. eBook copy for iPads, etc. is also available. I prefer you to use the current edition and not the older edition that is still circulating on campus.

Supplements (Optional) None.

Mission & Vision Statements

TroyUniversityMissionStatement TroyUniversity is a public institution comprised of a network of campuses throughout Alabama and worldwide. International in scope, TroyUniversity 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. TroyUniversity'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.

SCOB Mission Statement Through operations that span the State of Alabama, the United States, and the world, Sorrell College of Business equips our students with the knowledge, skills, abilities and competencies to become organizational and community leaders who make a difference in the global village and global economy. Through this endeavor, we serve students, employers, faculty, and TroyUniversity at large as well as the local and global communities.

SCOBVisionStatementSorrellCollege of Business will be the first choice for higher business education students in their quest to succeed in a dynamic and global economy. Sorrell College of Business will create the model for 21st century business education and community service.

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, publishing quality research and providing service to the professional community. We prepare students for successful careers with increasing professional and managerial responsibility in public accounting as well as government and industry and prepare undergraduate students for admission to graduate programs in accounting and business.

Instructor Stan Lewis, DBA, CPA, CFE, CCEA

Office Location & Hours119Bibb-Graves Hall. Weekly you may contact me in person during the following days and time periods: Tuesday – 11:30am – 1pm;Wednesday 8 am - 2 pm; and Thursday – 8am – 10am & 11:30 - 1pm. I'm available by email at any time, or by telephone during my office hours (US CST/CDT).

Contact Information Telephone: 334-808-6164; 334-670-3136 (Administrative Assistant Ms. Patsy Brown); and 334-670-3592 (FAX). Email:

Class Location & Time Bibb Graves 201, 1 to 2:15pm TTH

Exams There are three exams for the course. The dates are provided in the Course Schedule section (see below). Each exam will be closed book/closed notes and will consist of multiple choice questions. You may use a calculator and/or an English translation dictionary 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 and/or proctor.

Assignments These are a combination of required and extra credit/bonus points Late submissions are not accepted for any reason. Each assignment should be prepared in a style consistent with that used in your undergraduate accounting and business courses and with expectations for documentation that are found in the professional workplace.

Cell Phone & Other Electronic Devices Use of any electronic devise by students in the instructional environment is prohibited unless explicitly approved on a case-by-case basis by the instructor of record or by the Office of Disability Services in collaboration with the instructor. Cellular phones, pagers, and other communication devices may be used for emergencies, however, 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 answer quietly without disturbing the teaching environment. If the call is an emergency, they must move unobtrusively and quietly from the instructional area 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 present a student photo ID or theequivalent when requested by the instructor and/or proctor.

Grading Methods & Scale Exams- 75 points (75 percent) divided among the listed lecture/chapter-based exams. Assignments (which includes attendance, occasional extra assignments and class participation) – 25 points (25 percent). These assignment points are only recorded at the conclusion of the course. Bonus Points/Extra Credit – Comes only from this one source. Your efforts are monitored throughout the course and bonus points/extra credit are assigned on that basis only at the end of the course. The course letter grade is based upon 100 points (100 percent) and the following grading scale is used: 90%-100% A; 80%- 89% B; 70%- 79% C; 60%- 69% D; and below 60% F.

Class Procedure and Requirements The student will be expected to: (a) punctually attend all scheduled lectures (class periods). Students who arrive at class after the start of the lecture may be marked absent and (b) be penalized on the assignment portion of your course grade including the bonus points/extra credit component.

Americans WithDisabilities 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 PolicyPhysical class meetings are part of this course; participation is expected and is integral to any bonus points available in the course.

Make-up Work Policy In general you do not make up exams or assignments. If there are exceptional circumstances such as a hospitalization, an exception may be made at the instructor’s discretion only. Assignments - These are submitted each class period. If you are not in attendance you cannot submit assignments. Attendance and submissions are matched. A failure to complete an exam will result in the average of your two remaining exams being used as a replacement grade. Failure to complete at least two exams will result in an automatic course grade of F. There are no exceptions to these policies.

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 / Activities
Assignments (Listed under Assignments in the Course site in Blackboard)
Week 1
Jan 12 / Course introduction
Week 2
Jan 17–19 / Read Chapter1
Week 3
Jan 24 – 26 / Read Chapter2
Assignment 1: complete assignment
Week 4
Jan 31 – Feb 2 / Read Chapter 3
Assignment 2: complete assignment
Week 5
Feb 7–9 / Read Chapter4
Assignment 3: complete assignment
Week 6
Feb 14–16 / Exam
Read Chapter 5
Week 7
Feb 21– 23 / Read Chapter 6
Assignment 4: complete assignment
Week 8
Feb 28–Mar 1 /

Read Chapter 7

Week 9
Mar 6 –8 /

Read Chapter 7

Assignment 5: complete assignment
Week 10
Mar 20–22 /

Read Chapter8

Assignment 6:complete assignment
Week 11
Mar 27– 29 / Exam
Read Chapter 9
Assignment 7: complete assignment
Week 12
Apr 3–5 / Read Chapter10
Assignment 8: complete assignment
Week 13
Apr 10 -12 / Read Chapter 11
Assignment 9: complete assignment
Week 14
Apr 17–19 / Read chapter 13
Assignment 10: Complete assignment
Week 15
Apr 24–26 / Read Chapter 16
Week 16
May 1 - 3 / Bad weather Day & finish up
Exam, Thursday, May 3, 5-7 pm

ACT 3396

Lewis