Accounting 406 Q and S

Accounting Information Systems

Syllabus
Spring 2021

Instructor: Dr. Mark Friedman

Office Location Room 314 H Jenkins Building

Office Hours T and R 2:00-3:15pm.
Phone 305-284-6296
E-Mail markfriedman@miami.edu
(My preferred method of contact)

The Accounting 406 website can be accessed through courses.miami.edu.

Course Objectives

Specifically, the Accounting Information Systems course is designed to expand your existing
information systems knowledge into the accounting environment. Particular emphasis will be
placed on the design of, and evaluation of controls in, accounting information systems to provide
a foundation for auditing those systems. Knowledge of information facts and principles is
important, but the ability to apply this knowledge in an accounting information systems context
is equally, if not more, important. Therefore, the AIS component will stress the application as
well as acquisition of accounting information systems knowledge.
As prospective accountants and auditors, the AIS component will provide invaluable
information. As auditors, you will likely be called upon to audit accounting information systems.
The knowledge gained in this course will assist you greatly in knowing how a system should be
designed and controlled. As an accountant, you will work daily with your firm’s accounting
information system, providing inputs and utilizing outputs. This course will help you understand
how that system operates and how to identify information that should be available to assist in
your decision making. As either auditors or accountants, you may be involved with assessing an
existing accounting information system and recommending new systems. This course will equip
you with tools for the analysis, design and implementation of accounting information systems.

After taking this course, students should be able to:

 Work with emerging technology including Tableau, Pivot Tables and ETL software.
 Converse easily about the people, hardware, software, network, and data components of
an organization's accounting information system.
 Study and make recommendations about ways to improve internal controls for various
accounting subsystems in an organization.
 Understand the unique internal control challenges presented by computerized accounting
systems.
 Be able to develop complex models using advanced spreadsheet formulas.

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  Understand the inner workings of a real time accounting system.
 Demonstrate the ability to use advanced Excel VBA coding to create advanced models.

COURSE CONTENT

Textbook:

While Supplemental materials will be provided in class and/or will be available on Blackboard
the textbook,
Accounting Information Systems: A Database Approach by Uday S. Murthy and S. Michael
Groomer is available at https://www.cybertext.com.

Watch the video for Account Setup instructions.

https://www.cybertext.com/PlayVideo.aspx?vdo=Cybertext%20Account%20Setup.mp4

The following is an example of the screens you will encounter:

Select ACC 406 Sec:

University of Miami—Friedman—ACC 406 Spring 21

Technology Cases

The cases are available on Cybertext for no additional charge. Repeat the account setup again for
each case. The system will confirm that your email has already been used.  Confirm and select
the ACC 406 S or Q, and the appropriate Technology Case: Pivot, They Changed Accounting
Systems or Four Streams, Spring 21.

When you log in the text book and the technology cases will be available.
Remote students must enable video:

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Students attending the class remotely are expected to turn on their webcams or join by
smartphone, so they can be seen by the instructor and can engage with their classmates visually.
If you have specific technical impediments, please discuss them in advance with the instructor.

Attendance and participation:

Attendance and participation is mandatory and part of your grade. You must be present and
actively participating in class. Among other things, this means

 You come on time and do not leave early

 Your video is on throughout class time and you are visible and visibly engaged in the
course. Please be appropriately dressed and do not have distracting backgrounds.
 You regularly contribute to the class by typing in the chat, responding to polls, or
responding vocally through your mic when called on. You might be called on because
you raised your hand, or I might cold-call you. Yes, I cold-call!
 You have your materials at hand at every lecture. This includes your own copy (paper or
electronic) of the relevant class notes and worksheets for the day, a calculator, and a way
to write notes.
 During class you are not engaged in activities that do not pertain to the class.
 If real-time attendance in this class creates undue hardship due to differences in your
residential time-zone and that of Miami Florida, please contact the instructor to discuss
your options.
 Although we are not sharing a physical classroom, our virtual classroom is to be
considered a classroom and your conduct in this class is expected to mirror appropriate
conduct in a physical classroom

Class recordings:

Students are expressly prohibited from recording any part of this course. Meetings of this course
might be recorded by the University. Any recordings will be available to students registered for
this class as they are intended to supplement the classroom experience. Students are expected to
follow appropriate University policies and maintain the security of passwords used to access
recorded lectures. Recordings may not be reproduced, shared with those not enrolled in the
class, or uploaded to other online environments. If the instructor or a University of Miami office
plans any other uses for the recordings beyond this class, students identifiable in the recordings
will be notified to request consent prior to such use.

Office Hours :

Office hours are by open zoom room on T and R 2:00-3:15pm. Please contact me via email to
arrange for special office hours.

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 Exams or other assessments:

Online Exams: Exams will be administered using Respondus LockDown Browser with a
webcam. LockDown Browser prevents a student from printing, copying, going to another URL,
or accessing other applications during an exam. You will need to install the Respondus
LockDown Browser software on your personal computer before you will be able to take the
exam. The webcam feature (Respondus Monitor) will record you during the online exam so
your personal computer must have a functioning webcam and microphone and a broadband
connection is also required. Watch this short video to get a basic understanding of Respondus
LockDown Browser and the webcam feature. Then download and install LockDown Browser
from this link:
https://download.respondus.com/lockdown/download.php?ID=527636896
To take an online test, start LockDown Browser and navigate to the exam. (You won't be able to
access the exam with a standard web browser.) For additional details on using LockDown
Browser, review this Student Quick Start Guide. https://web.respondus.com/wp-
content/uploads/2019/08/RLDB-Quick-Start-Guide-BbStudent.pdf

When taking an online exam, follow these guidelines:

• Select a location where you won't be interrupted. Sit at a desk or table; do not sit with your
computer on your lap or on a bed (or anywhere that could cause unnecessary motion during the
exam). Turn off all mobile devices, phones, etc. and don't have them within reach. Clear your
area of all external materials — books, papers, other computers, or devices. Have your Photo
Cane ID card available.
• A startup sequence will guide you through the steps that must be completed prior to the start of
an exam including a webcam check, show your Cane ID card, and an environment check (where
you record a short video of your surroundings to confirm that you have no notes, books, or other
devices nearby).

Plagiarism:

Papers/Projects are to be submitted on Blackboard as Safe Assignments.

The Safe Assign software reviews all prior and contemporary assignments turned in by UM
students as well as all internet sources and compares them to your work, quickly and specifically
identifying plagiarized material and its source. Please cite your work as follows [faculty
customization required here]. I have zero tolerance for plagiarism and will turn in plagiarized
assignments, including take home exams, as Honor Code violations. The lowest possible
sanction under the new undergraduate Academic Integrity policy for minor plagiarism is an F on
the assignment; if more than 25% of your paper or project is plagiarized, you are likely to get an
F in the course. Accordingly, please be very careful to cite all sources and ask me if you have
questions.

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Academic Resource Center (and virtual exams/students):

Also note the policy for students requiring a special accommodation who are registered either
fully online or in a hybrid class. They will not be able to take their exams in the Camner
Academic Resource Center, but instead must take their exams online.
Suggested syllabus language:
The Camner Academic Resource Center assists University students by providing recognized
procedures for assuring that students with disabilities have equal access to University courses
and programs. The Academic Resource Center can be reached at 305284-2374. Their website is
https://camnercenter.miami.edu/ All students seeking accommodations for a disability must
register as soon as possible so that the office has sufficient time to receive and review the
necessary documentation and coordinate reasonable accommodations. Note that students who
are enrolled in either hybrid or fully online courses are required to take their exams online.

Academic Integrity:

The University’s new undergraduate academic integrity policy and process is in effect. Please
review the new honor policy, since it is different in many respects from the prior one with which
you may be familiar.

In this class, all instances of academic dishonesty will be referred to the Miami Herbert Business
School faculty’s Academic Integrity Committee. First offenses in minor matters may be dealt
with swiftly using the new Expedited system administered by the Office of the Vice Dean for
Undergraduate Business on behalf of the MHBS faculty. This process may result in
consequences for your grade on the assignment in question or in the course. Serious academic
integrity violations will always involve an Honor Council hearing and may include penalties
such as suspension or expulsion from the University and an F or XF (F due to academic integrity
violation) for the course on your transcript. Withdrawal from the course will not halt or prevent
the adjudication of an academic integrity allegation. The case will move forward regardless of
the student’s having dropped the course, and if the ultimate sanction is F or XF, the University
Registrar is empowered to change the grade to F or XF at the behest of the Honor Council or
MHBS Academic Integrity Committee.

Course Description:

This course focuses on Accounting Information System (AIS) and involves learning and
employing techniques to ensure the efficient and effective communication of relevant
information to various parties. Students will develop basic accounting information systems in
Excel and, in the end, will be evaluated on their ability to apply these techniques.

Approach:

This course will consist of three separate but inter-related learning experiences: Reading,
independent studies and the interactive computer integration of application controls. The

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readings of the online textbook will expose you to current information related to accounting
information systems. There are on line quizzes for each chapter as well as in class quizzes which
will reinforce your learning experience. The independent study will expose you to current
accounting practice related to general and application controls in information technology as
addressed by the Sarbanes-Oxley Act. Finally, interactive computer integration of application
controls though the development of a real-time accounting system will include a macro driven
general ledger. Together, the three will produce a truly rich and rigorous leaning experience
which will be helpful throughout you professional accounting career.

Course Website:

A website for this course has been established Blackboard. All students registered for the course
can access the course’s website at: www.miami.edu/blackboard. Your Blackboard User Name is
your UM Email Alias and your initial password is your birth date. (You can find your UM Email
Alias on MyUM at www.miami.edu/myum.)

Course Point Allocation and Grade Distribution:

Note: Late assignments are penalized 10% each day unless permission was granted before
assignment was due. All assignments are due Sunday 11:59 pm.

Online chapter quiz from each chapter on the Cybertext Book site (7) 7%
A two-page summary of each of chapter (7) 7%
Homework Assignments (10) 40%
Technology Cases (4) 12%

Computer Test 1 The macro does the work 3/16/2021 10%

Computer Test 2 All I ever wanted to know about Excel 10%
Project:
The real-time accounting package 7%
The macro generated General Ledger 7%
100%

Class Format:

We will be learning how to add controls, as we build a real-time accounting system with a macro
driven general ledger

General Information:

Incomplete Grades. According to University rules, an “I” is appropriate only when a student is 1)
passing the course and 2) unable to complete part of the Course. Accordingly, an “I” will not be
given to students who are failing the course, or to students who wish to repeat the course. Also,
an “I” will not be given to students who fail to complete the detailed case analysis on time.

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More detail can be found in the class blackboard site under Assignments.
Homework Assignments
Based upon work completed during the week. Must be submitted by Sunday night at 11:59 pm.
(Estimated time 60 minutes)
1/31 Homework 1
2/7 Homework 2
2/14 Homework 3
2/21 Homework 4
2/28 Homework 5
3/7 Homework 6
4/4 Homework 7
4/11 Homework 8
4/18 Homework 9
4/25 Homework 10

Date Technology Cases (Estimated time 90 minutes)

2/7 Pivot Tables (Excel)
2/21 They Changed Accounting Systems (Tableau Prep Builder or Alteryx)
3/7 Joining Data (Tableau Prep Builder or Alteryx)
4/21 Visualization (Tableau … Not Tableau Prep Builder)

A two-page summary of each of the seven chapters (Estimated time 90 minutes)

Date Topic Reading
1/31 Introduction Chapter 1
2/7 Elements of Information Systems Chapter 2
2/14 Technology...hardware and software Chapter 3
2/21 Data Communications and Networking Chapter 4
2/28 Advanced Information Systems Chapter 5
3/7 Elements of database systems Chapter 6
3/14 Information systems controls Chapter 10

Exams
One week after finishing The macro does the work after completing the macro section
macros
Final
Sec Q W 5/12 11 am All I ever wanted to know about Excel (see Course
Sec S Th 5/6 2 pm Documents/Excel practice)

Projects
3/14 The macro generated General Ledger

Sunday, 5/5 The real-time accounting package