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ACCT 4320 - 24920 Fall 2013

Course Number ACCT 4320 - 24920
Course Title Accounting Information Systems
Location Online
Prerequisites ACCT 3303
Instructor Jonathan Du
Office Brazos Hall 331 (Sugar Land)
Office Hours Sun 8:30PM to 10:30PM
Phone 281-275-8806
Fax 281-275-3378
Email duj@uhv.edu
Faculty Homepage/URL http://www2.uhv.edu/duj/

Prerequisite Policy

Prerequisites for a course exist because the School of Business Administration faculty have determined that the knowledge, skills, and/or exposure students receive through the prerequisites is critical to their success in the course and their ability to contribute to their fellow students' learning experience. In addition, taking your core courses and concentration or elective courses in a prescribed sequence prepares you to integrate the knowledge and skills you are acquiring properly. Students bear the responsibility for verifying that they have the appropriate prerequisites for their courses. Students who enroll in a course without completing the prerequisites risk being dropped from the class at any time during the semester should their lack of prerequisites come to light. In addition, students who enroll without the prerequisites and as a result find themselves at a disadvantage in meeting course objectives will have no redress with the instructor.

Course Description

A study of the important roles of accounting information; major components of accounting information systems; internal control; and flowcharting techniques. Discusses the evaluation of internal control and its integration into a computer-based accounting system. 

Textbook Information

Donna Kay, Computer Accounting with QuickBooks 2012,, 14th ed., McGraw-Hill, ISBN 9780078025334(Required)This is a required textbook for hand-on practices. Every student should have a copy.

R. L Hurt, Accounting Information Systems, 3rd ed., McGraw Hill, ISBN 9780077624538(Required)This is a required textbook for theoretical studies. Students should have a copy.

Information on Buying Textbooks

The Victoria College Bookstore carries textbooks for all UHV SBA courses.

Students may use the publishing information posted above to order their textbooks from their favorite book vendor. However, before doing so you should find out what your vendor's anticipated shipping time is, and what their return policy is. Also, you should not write in or remove shrinkwrap from any textbook or materials you purchase from any vendor until the first class day in the event that:

  • the vendor supplies you with the wrong edition of your text,
  • the course instructor is forced to make a late change to the required textbooks,
  • you are forced to make a last-minute change to your schedule due to missing prerequisites, or
  • your course is canceled due to low enrollment.

In addition, be aware that, on occasion, certain outside vendors may substitute an international version of a textbook for the version you have requested without notice. International versions of textbooks may be quite different from the editions we require.

Course Relationship to Program Mission

The School of Business Administration prepares students for entry level and professional positions in business. BBA graduates will:

  • Comprehend the business environment and functions.
  • Demonstrate effective communication skills.
  • Demonstrate computer usage skills.
  • Employ ethical principles in all business situations.
  • Demonstrate the ability to work effectively on teams in diverse organizations.

AACSB Accreditation Standards

The School of Business Administration is accredited by AACSB International, the hallmark of excellence in management education. AACSB International accreditation represents the highest standard of achievement for business schools worldwide. Institutions that earn accreditation confirm their commitment to quality and continuous improvement through a rigorous and comprehensive peer review. AACSB International accreditation is the hallmark of excellence in management education. AACSB International accreditation adds value to your degree. The AACSB International accreditation standards require you to:

  • Operate with integrity in your dealings with faculty and other students.
  • Engage the learning materials with appropriate attention and dedication. (This standard recognizes the role students play in the creation of high-quality education. You cannot be passive, nor can your participation be superficial.)
  • Maintain your engagement when challenged by difficult learning activities.
  • Contribute to the learning of others. (Regardless of the delivery mode of the program, students should have opportunities to work together on some learning tasks. Students need to acknowledge their responsibilities to their fellow students by actively participating in group learning experiences.)
  • Perform to standards set by faculty.

Course Objectives

As a result of this course, students will:

  1. Know the theoretical aspects of accounting information system
  2. Comprehend the internal controls and their relationship with accounting system mechanism
  3. Know comprehensive links and importance of the accounting information system link with financial reporting and auditing
  4. Apply theories of accounting information system to actual accounting system and control designs and examinations.

Course Evaluation Process

Grading Scale:

Your letter grade is determined using the grade distribution that follows. You can calculate your percentage grade at any time in the semester by dividing the points you have accrued by the total points available up to that point. This percentage is then matched to a letter grade.

A 90% or higher
B 80 to 89%
C 70 to 79%
D 60 to 69%
F Less than 60%

Course Assessments:

Midterm Exam300 points
Final Exam300 points
Accounting Cycle assignment- Quickbooks 100 points
Quizzes200 points
Discussion Board100 points

Midterm Exam

The Midterm exam will cover Chapters 1 to 5. The exam formats are MC questions and essay questions. (Assess Learning Objectives 1-2)

Final Exam

The final exam will cover Chapters 6 to 13. The exam formats are MC questions and essay questions. (Assess Learning Objectives 3-5)

Accounting Cycle assignment- Quickbooks

This assignment will allow students to obtain a basic understanding of the accounting software Quickbooks and understand how accounting data is processed by this accounting software. This is a semester-long project. (Assess Learning Objectives 1-5)

Quizzes

Weekly Quizzes are consist of MC questions from the Hurt book test bank. (Assess Learning Objectives 1-5)

Discussion Board

Students are expected to participate in discussion board topics. I expect you to respond the original question and to one of your classmates comments to receive full credit. Also, your posts must be made in the week listed in the schedule. (Assess Learning Objectives 1-5)

Reading Assessments

Your capacity to contribute to class discussions is directly related to your commitment to completing all reading assignments by the dates listed on the course schedule. Class participation grades will reflect both the quantity and the quality of your participation.

Makeup Exams

Make-up exams will only be given at the discretion of the instructor. Students are strongly cautioned to notify the instructor immediately if legitimate and insurmountable obstacles prevent them from participating in a scheduled exam session.

Late Assignments

The due dates for all assignments will be strictly followed. Late assignments may or may not be accepted at the instructor’s discretion; should the instructor accept a late assignment, he or she may reduce the grade of the assignment the equivalent of one (1) letter grade for each day the assignment is late.

Attendance Policy

According to the UHV Student Handbook, students are expected to be diligent in their studies and regular in class attendance. A student whose absences are determined by the instructor to be excessive shall be dropped prior to the last day to drop a course or withdraw from UHV with a grade of W or F. For students enrolled in online courses, "absence" connotes a failure to engage in class participation activities on a weekly basis. If an unforeseen crisis (including family emergencies, professional obligations, and technical difficulties) prevents you from fulfilling your course obligations, you are responsible for alerting your instructor to the reason for and anticipate duration of your absence.

Teaching and Learning Partnership

Teaching and learning is a partnership between faculty and students. I will fulfill my partnership obligations by serving as advisor, consultant, mentor and purveyor of general comments and clarifications of difficult or confusing concepts. To this end, I will respond to questions within 72 hours.  You will fulfill your partnership obligations by being a fully participative, responsive, helping, and working team member of the class.  You should check your UHV email frequently and respond to faculty in a timely fashion. Good business and professional etiquette is expected. No derogatory comments should be made. You may certainly disagree with others in class discussions, and you may state your disagreement (if you choose to); however, please do so in a polite manner.

Homework, take-home exams, case assignments and bulletin board participation all play an important role in your education in this course. They are an essential part of the learning process in that they require the synthesis and extension of concepts. They also help both the student and the instructor to evaluate one’s progress in mastering the material. Past experience indicates that generally the course material cannot be adequately mastered without active involvement on your part.

Discussion of homework assignments with others who are also struggling with them can be highly beneficial and is encouraged. Most real-life problems are solved through team efforts, and it is important to learn how to solve problems cooperatively. The interaction with others working on the same problem often reveals different approaches to common difficulties.

Academic Honesty

Each student is responsible for maintaining high standards of academic honesty and ethical behavior. In order that each student understands what is (or is not) acceptable behavior, the following guidelines are offered.

  • Discussion of assignments with other students and members of the faculty is both permitted and encouraged as a constructive educational practice.
  • Students are expected to write their exams, quizzes and papers on their own, based on their individual level of progress with the material.
  • Copying of another’s work and representing it as one’s own work is a serious academic offense, and will be treated as such.
  • Students are encouraged to review materials other than those required for the course in preparing assignments, but should always properly cite any sources used in assignment preparation.

UHV’s Student Handbook contains a detailed description of the university’s Academic Honesty Policy. In addition, tutors at the Academic Center (see section below) are available to assist you in providing proper citations for your source materials.

Disabled Student Policy

The University of Houston System complies with Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, pertaining to the provision of reasonable academic adjustments/auxiliary aids for students with a disability. In accordance with Section 504 and ADA guidelines, each University within the System strives to provide reasonable academic adjustments/auxiliary aids to students who request and require them. If you believe that you have a disability requiring academic adjustments/auxiliary aids, please contact your University’s student disability services center. University of Houston–Victoria, Office of Disability Services, 3007 N. Ben Wilson St., Suite 133-B University West, Victoria, TX 77901. Office phone – 361-570-4287; E-mail worleyc@uhv.edu; Website - www.uhv.edu/DisabilityServices

Student Absences on Religious Holidays

Per Texas state law, students will be excused from attending class and other required activities, including examinations, for the observance of a religious holy day, including travel for that purpose. A student whose absence is excused on these grounds will be allowed to take an examination or complete an assignment within one (1) week of the excused absence.

Sexual Harassment

Students who feel they are the victims of sexual harassment may contact the Associate Vice President for Student Affairs at 361-570-4290 and/or the Director of Human Resources/Affirmative Action at 361-570-4800.

Grievance Procedures

Students who have non-academic grievances or complaints may contact Student Services at 361-485-4409.

Student Success Center Services

The Student Success Center offers writing assistance to all UHV students in the form of paper reviews by peer tutors. Tutors will aid students in looking more critically at their own writing to examine issues such as organization, structure, and development of ideas. To submit a document for online tutoring, or to schedule an appointment for face-to-face tutoring, please visit the Student Success Center online http://uhv.mywconline.com/. For more information about the Student Success Center and its library of online resources, visit the Center's Web site at http://www.uhv.edu/ac or stop by Suite 129 (University West in Victoria).

Weekly Class Schedule

DaysWeekTopicReadingAssignment
1Self-introduction: Obtain study materials
2Intro & Role, Purpose of AISIntro to Part One & Chapter 1 of HuntAssignment 1: Chapter 1 problems 9 & 10 in Hurt; Check to make sure your computer has Adobe Acrobat loaded on it.
3Transaction Processing in the AISChapter 2 of HurtChapter 2 Problems 5,6,7,8, 10, 11 in Hurt. In QuickBooks section 1, do chapters 1. Submit learning activities.
4Internal ControlsChapter 3 of HurtChapter 3 Problem 14 & 15 of Hurt. Do ch. 2 in Quickbooks. Submit learning activities.
5Management ConceptsChapter 4 of HurtChapter 4 Problem 11 & 12 in Hurt. Do Chapter 3 of QuickBooks and submit learning activities.
6IS ConceptsCh. 5 in Hurt.Chapter 5 Problems 6 & 12 of Hurt. Do Quickbooks Chapter 4 and submit learning activities
7Midterm Exam on Ch 1-5NoneNone
8FlowchartingChapter 6 in HurtChapter 6 Problems 9 & 10 in Hurt. In Section 2 of QuickBooks, do ch. 5 and submit learning activities
9Dataflow DiagrammingChapter 7 of HurtChapter 7 Problems 9-11 of Hurt. Do Chapter 6 of Quickbooks, and submit learning activities.
10REA ModelingCh. 8 in HurtChapter 8 Problems 9 & 10 in Hurt. In Section 2 of QuickBooks, do ch. 7 and submit learning activities.
11XBRLch. 9 in HurtChapter 9 Problems 12 & 13 in Hurt. Do Chapter 8 of Quickbooks, and submit learning activities
12E-business and Enterprise Reserouce Planning SystemsChapter 10 of HurtChapter 10 Problems 11-13 in Hurt. Do Chapter 9 of Quickbooks, and submit learning activities
13Computer Crime and IT SecurityChapter 11 of HurtChapter 11 Problems 12 & 13 in Hurt. Do Chapter 10 of Quickbooks, and submit learning activities
14Sales/collections ProcessChapter 12 of HurtChapter 12 Problems 11 & 14 in Hurt. Do Chapter 11 of Quickbooks, and submit learning activities
15Acquisition/Payment ProcessChapter 13 of HurtChapter 13 Problems 11 & 13 in Hurt. Do Chapter 12 of Quickbooks, and submit learning activities
16Final Exam on Chapters 6-13NoneBonus project due (will assign if requested)