!

ACCT-350-45 Syllabus

2017S7B
Course Syllabus
Syllabus
Jump to Today
Bookstore

Google Drive

ACCT-350 Accounting Information

Systems

Review the syllabus and if you have any

questions/concerns regarding the syllabus contact
your Instructor immediately.

Instructor Name and Communication

Options
Instructor Name: Chris Ellingwood
Preferred Email Method: Canvas Inbox:
https://champlain.instructure.com/conversations
Secondary Email Method: cellingwood@berrydunn.com
OR cellingwood@champlain.edu
Phone: 802-310-0361 (cell phone - texting okay for
emergencies)
Office Hours: None. Typically available 9AM - 8PM.
email will get fastest response

Course Description and Prerequisite

This course acquaints students with the fundamentals
of the accounting information system (AIS) and how it
functions and fits into the organization. Using a
cycles approach, the course introduces internal
control procedures, covers the basic elements of the
revenue and expense cycles, and enables students to
become proficient with documentation techniques,
such as flowcharting. The course focuses on the
needs and responsibilities of accountants as users
and developers of information technology, and as
auditors. Students will explore the capabilities of
accounting software and undertake a course related
project.
Prerequisite: ACCT 231 Intermediate Accounting II

Student Centered Learning Outcomes

Critical thinking and judgment are the focus of this
AIS course. The goal of this course is to provide a solid
understanding of AIS technology & concepts. This
understanding of AIS is a tool to help you with critical
thinking and judgment. After taking this course
students will be able to:
Explain the role, purpose and importance of an
accounting information system.
Understand what risk assessments are and how the
impact accounting roles
Apply common internal controls to accounting
information systems.
Determine appropriate internal controls to reduce
the risk in an organization.
Use the relationship between ethics and decision-
making.
Model and diagram business systems and processes.
Understand the details of auditing and evaluating an
AIS system.
Apply specifics in the above outcomes to business
problems and processes, i.e. sales/collection and
acquisition/payment.
Understand why IT in general is important to
accounting and auditing

Textbook Requirements
Core Concepts of Accounting Information Systems -
- 13th Edition by Mark G. Simkin, Jacob M. rose, and
Carolyn S. Normal. Published by Wiley. ISBN: 978-
1118742938

Topic Outline

Text
Week Lecture Topics Discussions Assignments
Reading
Introduction See
to AIS Questions
Assignments,
Accounting Chapters 1- posted in
Week 1 Quizzes etc
and the 2 Discussion
within Week
Internet areas.
1 Lessons

Intro to Risk Course See

Questions
Assessments Material in Assignments,
posted in
Week 2 IT and Lecture Quizzes etc
Discussion
Accounting Notes, and within Week
areas.
Chapter 4 2 Lessons
Flow
Charting
Developing
and Chapters 5, See
Implementing Questions
6 - guides Assignments,
an Effective posted in
Week 3 and info in Quizzes etc
AIS Discussion
lecture within Week
PROJECT areas.
notes 3 Lessons
OUTLINE
DUE
MONDAY

Chapters No
Intro to See
7 Discussion
Databases Assignments,
(Sections posts, focus
AIS Business 7.1 and Quizzes etc
Week 4 on Midterm
Processes 7.2 Only) within
and
MID-TERM Week 4
Chapter homework
10 Lessons
assignments

AIS Business
Processes
Part II See
Integrated Questions Assignments,
Accounting Chapters 11 posted in Quizzes etc
Week 5
and and 12 Discussion within
Enterprise areas. Week 5
Information Lessons
Systems

Intro to
Internal
Control
Systems See
Questions
Computer Assignments,
Chapters posted in
Week 6 Controls for 13, 14 Quizzes etc
Discussion
AIS' and within Week
areas.
Organizations 6 Lessons
PROJECTS
DUE

Week 7
CLASS See
ENDS Questions
IT Auditing Assignments,
FRIDAY. all posted in
submissions FINAL EXAM Chapter 15 Discussion
Quizzes etc
must be within Week
areas.
done so by 7 Lessons
Friday at
midnight.

Methods of Assessment
Your final grade will be determined based on:

Graded Elements Percentage

2 exams (15 % each) 30%
Discussions 20%
Assignments 25%
Project 25%
Total 100%

Extra Credit: Course evaluations 2%

Part of the grade on assignments will reflect

participation. Being actively engaged in discussion,
computer work, etc. will give you full credit.

See below for details on the course project.

Discussions are a valuable part of an online class.

Most weeks (typically, less weeks with an exam) have
a discussion to respond to. guidelines for discussions
are:

For full credit I anticipate four weekly original posts

(your original reply to the question, and a minimum of
3 replies to other posts moving along the
conversation and providing valuable input. Posts do
not have a minimum length requirement, however,
posts should answer the question and provide
reflection and thought. I ask that for all initial posts,
ask a question of your classmates to consider to
encourage a conversation from progressing. (A three
sentence post will not result in full credit). Initial
responses should be posted by Tuesday to allow
other students to respond and discuss during the
remaining week. An initial post after Tuesday will
result in 1/2 credit for the week.

Please keep discussion posts on topic. If you are simply

responding "nice job" or something similar, please contact
the student directly. With larger class sizes, small
comments can impact the effectiveness of the topic at
hand.

Discussion Rubric
Criteria Description Max. Points
Distributes participation
across 3-4 days
Frequency 20
throughout the week
creating a dialogue.
Posts well-developed,
Initial
timely discussions that
Discussion 20
fully address and develop
Posting
all aspects of the task.
Demonstrates timely
analysis of others’ posts;
Follow-up
extends meaningful 20
Postings
discussion by building on
previous posts.
Posts factually correct,
Content reflective and substantive
20
Contributions contributions; advances
discussion.
Uses references to
Reference & literature, readings, or
20
Support personal experience to
support comments.
Total Points:
100

Assignment submission

Please ensure when assignments are submitted they

are submitted in the correct assignment.
Assignments not submitted in the correct spot will
not be considered. Assignments should be submitted
as a Microsoft Word file, saved as: "Student's
name_assignment week"

Attendance

Because this course is completely online there is no

in-class attendance. You are expected keep up with
all weekly assignments including online discussions.

Brief Rationale

In your previous accounting courses you learned

details about creating accounting information and
interpreting it. An accounting information systems
course takes a more holistic perspective of
accounting systems by introducing you to accounting
software, flowcharts and data flow diagrams, and
reviews of accounting processes.

Brief Statement of your Teaching Philosophy

This course has been designed using the following

teaching philosophy:

Instructors are your guides through the learning

process. We choose and develop the materials, we
stimulate discussion and carefully select activities to
give you the opportunity to test and expand your
understanding of our course topics. We want you to
have the learning outcomes presented earlier in the
syllabus.

However, no matter how well developed the course

or how active and talented the instructor, learning
will not take place without an engaged learner. In
your career you need to go beyond memorization of
facts to understanding and applying. At times you
must stop reading or writing and think. That will
allow you to own the concepts you learn and know
how and when to apply them in the future.

As an added note: I truly believe the best way to learn

and to instruct this class is to teach as the "real world"
runs. I work in a large CPA firm and understand what
many of your careers will be like. You may have
previously expected to spend a lot of time working with
software like Quickbooks or Quicken. This is not that type
of course and we learn the concepts of these systems and
the controls and practices to run and manage them. In my
world of auditing, when I visit a client, I am not expected
to use or run these systems, I ask for the information from
the bookkeepers and clerks. I much rather spend the
limited time we have in these 7 weeks teaching you the
controls, practices, and concepts involved with AIS.

AIS Project

The project includes researching and presenting a

recommended plan of action to a management team that
is faced with an AIS related business problem. Try to
make the scenario as realistic and relevant as possible.
You are an employee or a consultant advising
management of a firm. You can fill in the blanks as you
desire.

This project will help to develop skills in:

1) Identifying important accounting information systems
issues
2) Developing an AIS idea into a manuscript
3) Presenting the results of your efforts in written form.

REQUIREMENTS
The project can be either literature research or field
research. Some possible topics are listed below. Choose
a topic on the list below or develop a unique topic.

Research topics must be approved by the instructor

to avoid duplication (see below for instruction)
instruction).

(Option 1)
Possible Project Options
Design issues of AIS
Review/ Lessons learned from a competitors AIS/ERP
implementation
Review/Recommendation of a specific AIS package or
Login vendor
Behavioral aspects of AIS implementation
Comparison of 2 or more AIS packages
Dashboard
Expert systems and decision support systems in
accounting
Courses Electronic financial reporting for public companies
Data quality issues in AIS
Business intelligence
Calendar Accountants’ competence in information technology
Information technology auditing
Risks and controls of AIS
Inbox Why and how technology is critical for an accountant to
understand
Different types of careers within accounting that may
Help focus on IT and security

All topics chosen MUST include a flowchart detailing the

Library process described, for example if a paper is written on
auditing IT, I would like to see a flowchart depicting the
process from planning through completion.

Online
Tutoring
(Option 2)
Field Research and interview

Career
Resources For this option, you may select a person working in the
accounting field (preferably public) that is an IT auditor
or CPA involved in IT audits. This person may also be a
financial statement auditor, however, they need to have
some experience with IT auditing. Conduct an interview
with the selected person and inquire on the use of
technology in accounting. Determine why they assess
client's IT systems, how they do it, and what value it
serves the clients and the other auditors' within the firm.
Determine what tools they use to analyze client's IT
systems, the services they offer, the areas they audit,
how they conduct their audits, type of clients, if they
complete SOC exams, and their thoughts on how why IT
Systems are important to accountants.

Interviews may be presented in a Q&A format with an

introduction and conclusion written by you. Your
thoughts on the interview and final takeaways should be
at the end of the paper and consist of a minimum of 1.5
pages. The Name, Company, and title of the person
should be provided. Papers should meet the same overall
length requirements as the other options. There is no
flow chart requirement for this paper.

SUBMISSION
1. A project outline should be submitted no later
than Monday of Week 3. The outline should be as
specific as possible regarding researching and
presenting a recommended plan of action to a
management team that is faced with an AIS related
business problem. Try to “make up” a scenario that is as
realistic and relevant as possible. You are advising
corporate management. Project topics will be approved
on a first-come, first-served basis. Describe what aspect
of your paper will be depicted via a flow chart.
2. Written report due date: 11:59 pm on Tuesday of
Week 6.
3. Written report should be submitted electronically
4. Format of the report:
a. 12-pt font, 1-inch margins, single space, 6-pt space
after paragraphs
b. Minimum 3 pages (of content), maximum 5 pages, not
including cover pages and bibliographies
c. In Microsoft Word, Rich Format Text, or PDF format
(everything in ONE file)
d. References in APA or other standard formats. YOUR
TEXTBOOK IS NOT A SOURCE FOR A PAPER. A
PAPER THAT IS NOT CITED CORRECTLY WILL
RECEIVE A "0."

Grading Policy
CPS grading and late policies

Student Resources & Policies

Student Resources & Policies Homepage

Accessibility and
Academic Honesty
Accommodations
Grading Scale Student Resources
Library Resources Writing Center Information
Smarthinking Online
Tutoring Academic Coaching

Course Summary:

Date Details

" Week 1 Assignment due by 11:59pm

Sun Mar 19, 2017 Week 1 Discussion: Cloud
" Computing due by 11:59pm

" Week 2 Assignment due by 11:59pm

Sun Mar 26, 2017 Week 2 Discussion - IT and
" Accounting due by 11:59pm

" Week 3 Assignment due by 11:59pm

Sun Apr 2, 2017 " Week 3 Discussion due by 11:59pm

" Week 3 Project Outline due by 11:59pm

Extra Credit Course

" Feedback Discussion due by 11:59pm
Sun Apr 9, 2017

" Mid-term Exam due by 11:59pm

" Week 5 Assignment due by 11:59pm

Sun Apr 16, 2017
" Week 5 Discussion due by 11:59pm

" Week 6 Assignment due by 11:59pm

Sun Apr 23, 2017
" Week 6 Discussion due by 11:59pm

Thu Apr 27, 2017 " Extra Credit (max 10 points) due by 11:59pm

Extra Credit: IDEA Survey

" Quiz due by 11:59pm

" Final Exam due by 11:59pm

Fri Apr 28, 2017 " Final Project due by 11:59pm

Week 7 Discussion - A
" shifting career due by 11:59pm

Week 7 Discussion - AIS

" wrap up due by 11:59pm

# November 2019 $

27 28 29 30 31 1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
1 2 3 4 5 6 7

Assignments are weighted by group:

Group Weight

Assignments 25%

Discussions 20%

Project 25%

Exams 30%

Extra Credit: Course Feedback Discussion 1%

Extra Credit: IDEA Course evaluation 1%

Total 102%