Robert Morris University

ACCT 2080

Accounting Information Systems

Course Syllabus

 

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Professor:  Ms. Victoria A. Fratto                                        Phone:412-262-8488

E-mail: fratto@rmu.edu                                                       Fax: 412-262-8672

Office hours:  M 1:00PM- 2:00PM, 4:50PM-5:50PM (Room TBA)

                        TH Massey 234 12:45PM- 2:00PM, 3:15PM-3:30PM H301

 

Required Texts Other Necessary Items:

            Accounting Information Systems 9th Edition, by Romney and Steinbart, 2003.

Professor notes and chapter outlines will also be available on class website

Excel spreadsheet and Access reference is also recommended

 

Prerequisites:  ACCT 2060, INSF

 

Course Objectives:

Because most of you aspire to accounting careers, it will be the major objective of this course to acquaint you with the common body of knowledge of accounting information systems.  This is important because as an account­ant, you must be an intelligent user of information systems as well as being capable of assisting information system professionals in the design and imple­mentation of systems.  Therefore, to accomplish this end, the course will be an attempt to:

 

 

(1) Increase your awareness of the concepts, which underlie an AIS, especially those which relate to managerial decision-making and account­ing.

(2) Acquaint you with the terminology, reports, documents, procedures, and controls inherent in a modern AIS. 

(3) Give you an understanding of the various tasks performed by a modern AIS.

(4) To increase your awareness of current developments in the infor­mation systems field particularly with database, networking, and enterprise systems.

(5) To help give you background to successfully prepare for systems related questions on professional examinations such as the CPA, CMA, and CIA.

(6) To give you an introduction to systems development in accounting through hands-on projects and applications.

            (7) To enable you to analyze how information flows through an organization.

(8) To make students aware of the approaches, methods, and tools useful forauditing accounting systems.

 

 

Attendance: 

Any student missing 25% of classes will automatically fail.  The 25% rule covers any absence whether excused or not.  Student athletes should be alerted that game absences are counted as part of the 25% calculation.

 

 

 

Academic Dishonesty and Plagiarism:

Any student involved in cheating, plagiarism, or any other form of academic dishonesty will be dismissed from the class immediately and receive an “F” grade for the course.  The student will also be subject to disciplinary sanctions outlined in the Robert Morris University 2002-2003, Judicial System Handbook.

 

Accommodation for Test-Taking or Notes:

Students needing special test-taking accommodations should discuss their needs with the instructor.

 

Course Activities:

This course will be structured around three major activities: First, we will study the concepts of the AIS through the coverage of the Romney/Steinbart AIS text; Second, in order to familiarize you with the workings of relational databases, we will complete several projects using Microsoft Access; Finally, everyone will participate in a group case project.

 

Grading Policies:

Your course grade will be determined by taking your total points accumulated during the semester over the total points possible and applying a grading scale to your percentage of points earned.  The distribu­tion of points for the various phases of the course is as follows:

 

 

Semester Examinations             200      points

Final Exam                              100      "   

Assignments/Projects/Cases     200      “

                                              Total Points  500     

Grading Scale Used:

         A =  93 -100%

         A-=  90 - 92%

         B+= 87 - 89%

         B =  83 -  86%

         B-=  80 - 82%

         C =  70 -  79%

         D =  69%      

         F = Below 60 %     

 

 

 

Other: 

You are required to periodically access your rmu email account as well as the class website for updates and assignments.  Also, when corresponding with me via email please use the following subject line: ACCT 2080 and appropriate section letter.
Accounting Information Systems

Course Outline

 

Week

Topics/Chapters

           Assignments,

           Due Dates TBA

 

1:

 

Introduction to course

Romney/Steinbart (RS) Text

AIS an Overview, Ch 1

Syllabus,  info cards

Q. 1-1,1-2,1-8

Case 1-2

 

2:

Overview of Business Processes,

RS Ch 2

 

Systems Development and Documentation

Techniques, RS Ch 6

Q. 2-2, 2-4     P. 2-1,2-5,2-8

Case 2-2 (1-3 only)

Q. 6-1, 6-2, 6-3, 6-4

P. 6-1

 

3:

Relational Databases, RS Ch 4

 

Q. 4-1, 4-2, 4-4

P. 4-1, 4-3

 

4:

 

Data Modeling and Database Design, RS Ch 5

 

Database problem

 

 

5:

 

Introduction to E-Business, RS Ch 3

*Exam 1:  Chs 1-6* 

 

 

6:

 

Revenue Cycle, Sales, Cash Collections, RS Ch 11

E-bus problem

 

 

7:

Expenditure Cycle, Purchasing, Cash Disb., RS Ch 12

Revenue cycle prob.

 

8:

Production Cycle, RS Ch 13

Human Resources, Payroll Cycle, RS Ch 14

Expenditure cycle prob.

 

 

9:

 

General Ledger and Reporting, RS Ch 15

 

Production cycle prob.

 

 

10:

 

**Exam 2: Chs 11-15

Begin Group Projects

 

 

11:

 

Introduction to Systems Development RS Ch 16

 

 

12:

 

AIS Development Strategies RS Ch 17

Systems Design, Implementation, Operation RS Ch 18

 

 

13:

 

Computer-Based IS Controls, RS Ch 7

 

 

14:

 

Computer Controls and Security, RS Ch 8

Fraud and Computers, RS Ch 9

Computer security case

 

15:

   

***Final Examination:

 

 

 

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