Syllabus
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Accounting 4502 - Accounting Information Systems Component
Information and Class Policies
Fall 2000

To Download a copy of the syllabus in Word 2000 format, click HERE.

"The green eyeshade has given way to the green hue of the accountants’ cathode-ray-tude terminal. Accounting will never be the same." William E. Perry

"Learning is a verb; not a noun. It is journey; not a destination." Dougan Laird

"I hear and I forget. I see and I remember. I do and I understand." Chinese Proverb
Professor Address and telephone Office Hours*
Dr. Charles E. Davis
Charles_Davis@baylor.edu		 Accounting 144
710-6138		 2:00 – 3:00 W
9:00 – 10:30 TR
others by appointment

I encourage you to come by the office during regularly scheduled office hours. If these times are inconvenient, or if there is an emergency, please call first to make sure I am in. I will gladly schedule an appointment at a mutually convenient time outside of office hours.

Required Texts

  1. Accounting Information Systems, 8th ed. Marshall Romney and Paul Steinbart, Prentice Hall, 2000 (denoted Romney in assignment schedule and teaching plans)
  2. Systems Understanding Aid for Auditing, 4th Edition. Alvin A. Arens and D. Dewey Ward. Armond Dalton Publishers, Inc., 1995 (denoted SUA in assignment schedule and teaching plans)
  3. Westchester Distributing, Inc. - Harvard Business School Case

From Your Professor

Welcome to ACC4502 – Accounting Information Systems. I congratulate you on your preparation and accomplishments to this point. As you experienced in ACC3401, the integrated accounting core is demanding, yet students also find it richly rewarding. I look forward to an enjoyable semester with you.

I will not be providing paper copies of most of the materials for the AIS component. All materials for the AIS component can be found on this website. You should visit the web site frequently. I encourage the use of e-mail for communication with me.

The Goals and Learning Objectives of the Integrated Core

The overall goals of the integrated accounting core curriculum are threefold:

  1. to develop your technical knowledge in the various disciplines of accounting;
  2. to demonstrate the integrative nature of the concepts embodied in our disciplines; and
  3. to help you develop "expanded competencies" that are essential for success in your business career.

Specifically, the Accounting Information Systems component 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 component 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 component 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 component will equip you with tools for the analysis, design and implementation of accounting information systems.

In addition to teaching technical material, we will focus on the following expanded competencies:

  1. communicating orally and in writing;
  2. understanding group dynamics and working effectively with other people;
  3. identifying and solving problems in diverse and unstructured situations;
  4. reading, critiquing, and judging the value of written work;
  5. dealing effectively with imposed pressures and deadlines;
  6. taking ownership and responsibility in a task; and
  7. anticipating, developing, and implementing strategies for change.

Teaching plans for each session of this component are available from this website. These plans provide the "roadmap" for each daily experience in the AIS component. Specific learning objectives are specified in each teaching plan. However, you should keep the following in mind as general learning objectives for ACC4502:

  1. To understand the points at which accounting information systems, auditing, managerial accounting, financial accounting, and taxation are interrelated, and to use this understanding in business planning.
  2. To understand accounting as one of the many information systems in a business. Thus, this AIS component should expand the information systems knowledge you have gained in previous courses.
  3. To understand and to document the flow of accounting information through a typical system, as well as how that information is captured, recorded, summarized, reported and used by various parties for managerial decisions.
  4. To understand the internal control structure of a typical business enterprise and to integrate this understanding into a practical audit plan.
  5. To recognize professional, ethical, and legal issues in accounting practice.
  6. To integrate analytical, problem-solving, and statistical skills learned in previous courses into life-like business situations.

Grading

Your grade in the AIS portion of ACC4602 will be determined as follows:

Points
Exam 1
Exam 2
Final Project (group)
Documentation Case (group)
Westchester Distributing Case (individual)
Systems Understanding Aid (individual)
Peachtree Implementation Project (individual)
Chart of Accounts Case (individual)
Internal Control Analysis (group)
Group Assessment
Class Participation
TOTAL		 100
100
150
50
50
75
75
50
50
50
  50
800

Your grade in the Accounting Information Systems component will count as 60% of the final grade for ACC4502. The remaining 40% will be based on your grade in the Auditing component.

I take the honor code at Baylor University very seriously. All work represented to me as individually yours should be completed solely by you. This means no collaboration with any other breathing source, other than ourselves, unless the project is designated as a group project. This also means no plagiarism. For this purpose, I define plagiarism as copying material directly from any other source without giving proper reference. Violations of the honor code will result in an "F" in the course.

All assignments will be due as noted on the schedule. Late assignments will not be accepted without prior approval from me.

The Importance of Advance Preparation

Each teaching plan contains both a before-class assignment and an after-class assignment. You should complete all required readings, written exercises and group exercises in the before-class assignment section prior to coming to class on that particular day. You should be prepared to participate in class discussions based on all assigned readings and other assigned work.

 The Use of E-Mail

Often I need to communicate with you after class concerning clarifications and/or changes to assignments, special opportunities, employer interview schedules, etc. The most efficient way for us to do that is through e-mail. Therefore, you need to get in the habit of checking your e-mail daily. If you have not activated your Baylor e-mail account, please do so immediately. Even if you use an e-mail service other than Baylor, your Baylor account is the one I will communicate through, so START CHECKING IT DAILY.  

 PowerPoint Presentations

Many of the lectures in AIS component will be supplemented with PowerPoint presentations that I have prepared. All of these slide shows are available from the website.

Class Participation

Class participation is a vital aspect of the integrated core learning experience. There is an element of subjectivity and creativity in systems analysis and design. I place high value on class discussion and participation. Remember that it is difficult to participate in class discussions if you have not prepared for the class by completing the pre-class reading assignments. If I do not get volunteers for our questions, I will call on students.

Class Attendance

Baylor University requires that you attend at least 75% of the scheduled class meetings. There are a total of 30 sessions in the AIS component. You will be assigned a grade of "F" if you miss 8 or more sessions. If you know that you will not be in class and feel that you have a valid reason for an excused absence, your request must be in writing and presented to us before the absence. Excused absences will be counted toward the limit of 8 absences.

Attendance will be checked at the beginning of each class. If you are late for class, it is your responsibility to see the professor after class to make sure you are not counted absent. Because late arrivals disrupt the class, each second tardy will be counted as one unexcused absence.

 

This page was last modified on 08/17/00 .