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COURSE SYLLABUS
Spring 2005
AIM 4342 - Class Time and Location: Thursdays, 7:00pm – 9:45pm; Room: SOM 2.803
COURSE OBJECTIVES:
The course will cover accounting information systems with a strong business process orientation and
emphasis on accounting systems analysis and design. Accounting is a dynamic field and we will
evaluate how the accountant’s role is evolving. We will explore the many ways in which accountants
can add value to their organizations. Ultimately, this class will make you think and apply concepts
you have learned in your academic career so far as well as any work experiences you may have. The
main objectives are:
• Gain knowledge of tools for understanding, explaining, and designing accounting information
systems with a focus on adding value.
• Acquire a conceptual understanding of the roles of accounting information and information
technology in today's business environment.
• Gain a basic knowledge regarding business processes and related internal control within those
processes.
• Develop an in-depth awareness of the impact of accounting information systems on managerial
decision-making, as well as organizational competitiveness.
• Assist you in your continuous improvement of career-relevant skills such as teaming, leadership,
strategic & critical thinking, computer skills, interpersonal, writing, communication skills, and
creativity.
Prerequisites:
Required: AIM 2302 – Introductory Cost Management - Knowledge of financial and managerial
accounting is essential.
Recommended: AIM 3322 – Integrated Accounting Information Systems
REQUIRED MATERIALS:
TEXT: Bodnar, George H. and Hopwood, William S.: Accounting Information Systems, (9th
edition), Pearson / Prentice Hall, Upper Saddle River, NJ, 2004, ISBN 0-13-008205-8
Proficiency in webCT – recommend checking DAILY during the week (grades, e-mail, discussion
items, announcements, course notes, and some individual assignments will be out there)
Also need:
♦ E-mail address and internet access.
♦ Scantrons for tests and on hand for pop quizzes (Form No. 882-E).
Other materials - will be posted on webCT, handed out in class, and/or announced as needed as we
progress.
Class Format
I believe that you will learn more in a facilitated learning environment. What does this mean? Your
active participation in discussions will enable you to learn and retain more of the information. I see
myself as the facilitator of your learning experience. It is up to you the degree to which you
choose to learn. I have one set of experiences. All of us have different experiences that can add
to the discussion. If you have a question, please ask it. Chances are you are not the only one with
the question. When you share, we all learn. If you have any questions at all on the material, please
talk with me.
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GRADE BREAK DOWN
Points
Exam #1 100
Exam #2 100
Final Exam 100
Individual Assignments 50
Team Project (2 interim 200
submissions worth 10 pts, and
120 pts, and final paper worth
70 points)
Teaming Evaluation Points 0 (or - or + points)
TOTAL POINTS 550
Exams - These are closed book and notes. You may expect exams to cover any material from class
discussions, presentations, the text, homework assignments, and any notes on webCT or handed out.
Exams may consist of multiple-choice, essay, short answer or problems. You may be required to
present a UTD student identification card or driver’s license at any examination.
I will have a short review of what will be covered on the exams in a class before the exam. If you
are not in class, I will not review this information with you individually. This review is just one of
the perks of coming to class.
Make-up Exams
If you have a valid reason to miss an exam, (validity to be determined by the instructor), you must
get in touch with me within a reasonably sufficient time BEFORE the exam (in person, through e-
mail or via phone). I get to determine whether you provided reasonable time to me. For personal
illness, I require a signed, physician’s excuse. With a valid, pre-approved excuse, you may take a
make-up exam. If you do not talk with me and have an approval BEFORE I give the exam you have
missed, you will receive a zero (0) for that exam.
Individual Assignments
Individual assignments are worth 50 points (5 individual assignments worth 10 points each). You will
be given six (6) individual assignments randomly throughout the semester worth ten (10) points
each. Your lowest individual assignment will be dropped. These can be in the form of quizzes
(including pop quizzes), outside assignments, homework, or some other assignment given during class
time. These assignments are generally random, but tend to occur more frequently when attendance
is low, giving people who are showing up in class an advantage. Please submit outside assignments
through webCT. No late work will be accepted for any individual assignments. You will receive 0
points if an assignment is not turned at the start of the class period that it is due or before the
class (through webCT assignments). For quizzes or in-class assignments, you MUST be present at
the time during class when this type of individual assignment is given.
Team Project
There will be a team project. There will be two (2) graded submissions throughout the semester
and a final paper at the end of the semester. Emphasis will be on “real-life” case study of an
accounting information system and applying concepts and information learned in class to analyze and
make design recommendations on an existing accounting information system. With the team
project, all submissions, materials turned in to me prior to the final deadline, and Teaming
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Evaluation forms must all must be turned in when the Final Team Project is turned in or it will lower
your grade. In addition to the hard copy of the paper that must be turned in, at a minimum, one
document containing the text from the Team Project must be turned in via webCT BEFORE the final
paper is due. A Team Project Outline will be provided. Teams that do not follow the outline
because it does not apply to them or they want to do something slightly different must get approval
from the instructor BEFORE the Final Team Project is turned in.
You have the option to use webCT functionality for “virtual” team meetings. I will be happy to meet with
your team when you have a virtual meeting. We will talk more about the Team Project as the semester
progresses.
In addition to the points that could be deducted for a late teaming evaluation form, your individual
grade will be adjusted up (above and beyond effort) or down (less than full effort) based on teaming
evaluation forms completed on you and the instructor’s evaluation of your effort. ALL points will be
included in the Teaming Evaluation Points.
Changes
The topics to be covered and schedule for class meetings is subject to change at the instructor’s
discretion. Changes will be announced in class and/or will be posted on webCT. It is a good idea to
check webCT frequently (recommend at least 3 times per week). It is your responsibility to keep up
with what is expected of you.
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TOPICS AND SCHEDULE
Week 4: 2/3 Chapter 4: Transaction Processing and the Internal Team Submission #1
Control Process Due
Handout on Chart of Accounts and other topics
Week 5: 2/10 Chapter 4: Transaction Processing and the Internal
Control Process (cont.)
Handout on Chart of Accounts and other topics (cont.)
Week 6: 2/17
Exam #1
Week 7: 2/24 Chapter 5: Information Systems Security
Week 15: 4/21 Chapter 13: Auditing Information Technology FINAL TEAM
Chapter 3: The Internet, Intranets, and E-Commerce PROJECTS AND
and E-business concepts TEAMING
What’s next in accounting systems? EVALUATION FORMS
Review DUE TODAY
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Academic Honesty
All students in the class are expected to behave in accordance with academic integrity. Strict
adherence to the Policy on Cheating as stated in the Regent’s Rules and Regulations, Part One,
Chapter VI, Section 3, Subsection 3.2, subdivision 3.22 is expected. This policy reads:
Students are expected to be above reproach in all scholastic activities.
Students who engage in scholastic dishonesty are subject to disciplinary
penalties, including the possibility of failure in the course and dismissal from
the university. Scholastic dishonesty includes but is not limited to cheating,
plagiarism, collusion, the submission for credit of any work or materials that
are attributable in whole or in part to another person, taking an examination
for another person, any act designed to give unfair advantage to a student or
attempt to commit such acts.
Academic dishonesty of any type, will NOT be tolerated in this class. All instances of academic
dishonesty (as noted above) will be referred to the Dean of Students. To give you an idea of how
this works, generally at a minimum, plagiarized materials turned in or will receive a grade of F or 0
AND will be sent to the Dean of Students for other disciplinary penalties, which could include being
expelled from school. I use www.turnitin.com to evaluate plagiarism in submitted papers and refer
all cases to the Dean of Students.
Exam Retention
I retain all exams. An exam that “walks” away either intentionally or accidentally WILL receive a
grade of zero (0).