Faculty Syllabus

Welcome to Accounting Information Systems - ACNT 2332 - AIS

This online course syllabus is tentative, and it is subject to change and is intended to provide basic information about the course to help you get ready for the course.  A final course syllabus will be provided on Blackboard on the first day of class. 

The course orientation is mandatory, and it will be conducted on the 1st day of class. During the course orientation, the instructor will go over everything you need to know about the course. Further, the instructor will address any questions that students may have about the course. The instructor will provide a great deal of information about the course on Blackboard on the 1st day of class to help you get ready for the semester.

I hope that you are excited about taking AIS 2332, for which its knowledge base has become front and center in implementing the new licensure model under the CPA evolution. This course requires a solid foundation in financial accounting and assumes that students took the principle accounting - financial and/or the intermediate accounting (as you must meet the prerequisite to enroll in ACNT 2332) , and you are able to articulate the fundamentals about the accounting cycle, financial statements, operating cycle, and transactions' analysis for each balance sheet account. You may need to review some financial accounting materials on your own (depending on your background in financial accounting) if you forgot some fundamentals. The course covers 14 chapters with packed materials that are required to cover and to study. During lectures, the instructor will briefly review some aspects of financial accounting that are directly associated with the course materials but it is really up to students who are prepared for the course with a solid foundation in financial accounting. 

This course can be a new territory for many students (based on my experience of teaching the course). However, its focus is the fundamental (at an intro-level) that is about understanding, designing, and building an information system to ensure that the general ledger and reporting systems provide accurate, complete, valid information in a timely fashion. Further,  the course provides the insights on how we (as accountants) can help an organization build a reporting system that provides not just the traditional financial statements but more insightful managerial reporting to help management make better decisions. As a future accountant, we can provide tremendous values to a secure and reliable AIS. So, I hope that you are excited about taking the course!

Welcome to ACNT 2332 - AIS. 

Course Section Information:

Section number: 002 (29944)

Class Meeting: This is an asynchronous course, and it is conducted fully online through the course site, Blackboard. No class attendance is required. 

Instructor: May Wang - Professor of Accounting, CPA

Office Hours: Virtual office Hours through Zoom on Blackboard: TBA

Contact Number: 512-801-0073              

E-mail: May.Wang@austincc.edu

Course Site:  http://www.austincc.edu/blackboard

Mandatory Course Orientation

Attending the course orientation is mandatory. Students are required to attend a one-time virtual meeting for the course orientation on the first day of class to learn about the course. The purpose of the course orientation is to ensure that students have a good understanding about the course, and it is to help students get ready for the course. Further, the instructor will address students' questions to make sure that students walk away from the course orientation with a good understanding of the course policies, the course work, the grading policies, students' responsibilities and deadlines, and key elements for success. Please inform me before the orientation if you could not attend. 

Required Textbook:

Accounting Information Systems – 15th, edition, 2021, Marshall B. Romney, Brigham Young University Paul J. Steinbart, ISBN: 9780135573044.

This course is part of ACC's "First Day Access” program. ACC has partnered with the bookstore and the publisher to provide you with digital course materials on the first day of class at a discounted rate. The cost of the course materials was included as an additional charge when you register.

• By participating in the "First Day Access" program, you will gain access to the e-Book through a link of “Revel - eBook” (the digital courseware) on Blackboard on the 1st day of class. Do not go to the publisher website to purchase this text or to join the trial period.
• Instructions for accessing the “Revel - eBook” site will be provided on Blackboard. Please only access the “Revel” site through Blackboard.
• If you do not wish to participate in the program, you may "Opt Out". If you "Opt Out" of receiving and paying for your materials via this program, you will be responsible for obtaining those on your own.

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Course Learning Outcome Objectives

Course Level Outcomes: Upon completion of the course, students should be able to:

1. Explain basic terminology involved in the AIS topics, how an AIS can add value to an organization, and how it can be used to help organizations implement corporate strategy.

2. Describe transaction processing in automated systems, basic information about input/output, processing, and data storage concepts as well as the wide range of data that must be collected by the AIS; and Enterprise Resource Planning (ERP) systems and their importance and uses in modern business.

3. Design different diagrams to document and evaluate the information systems by utilizing three most important system documentation techniques:  business process diagrams, flowcharts, and data flow diagrams.

4. Discuss the fundamental concepts of database technology and data modeling and their effect on an AIS; and the principles of relational database design.

5. Explain the basic steps to extract, transfer, and load (ETL) data from both the organization’s AIS and other sources into a common repository that can be used for data analytics, how to choose appropriate analytic techniques, and how to interpret and share the results and the potential for automating analytics.

6. Evaluate computer fraud and abuse technique with the focus on three major types of computer fraud: computer attacks and abuse, social engineering, and malware.

7. Discuss basic concepts of internal controls using the COSO for internal control framework; the expanded enterprise risk management (COSO-ERM) model and compare it with the COSO Internal Control framework; and the COBIT framework which applies those concepts to IT.

8. Explain the AICPA’s Trust Services framework for ensuring systems reliability by developing procedures to protect the confidentiality of proprietary information, maintain the privacy of personally identifying information collected from customers, assure the availability of information resources, and provide for information processing integrity.

9. Discuss the AICPA’s Trust Services framework with the focus on specific computer controls used in business organizations to achieve the objectives of ensuring privacy and confidentiality, the implications of new regulations such as the EU’s General Data Privacy Regulation (GDPR) and similar laws enacted by California and other states.

10. Discuss the AICPA’s Trust Services framework with the focus on the controls necessary to achieve the objectives of accurate processing of information and ensuring that information is available to managers whenever and wherever they need it.

11. Describe and evaluate the revenue cycle, all the activities and specific steps involved in the revenue cycle, and the controls involved in the revenue cycle in order to achieve accurate, complete, valid general ledger reporting and the managerial reports.

12. Describe and evaluate the expenditure cycle, all the activities and the specific steps involved in the expenditure cycle, and the controls involved in the expenditure cycle in order to achieve accurate, complete, valid general ledger reporting and the managerial reports.

13. Explain and evaluate the payroll cycle, all the activities involved in the payroll cycle, and the controls involved in the payroll cycle in order to achieve accurate, complete, valid general ledger reporting and the managerial reports.

14. Explain the activities, information needs, and key decisions made in the general ledger and reporting system, how IT developments such as XBRL can improve the efficiency and effectiveness of preparing financial statements, and the challenges the accounting professionals are facing with the transition from U.S. GAAP to IFRS.

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Prerequisites:

Before enrolling in ACNT 2332, you must either have completed ACNT 2303 (Intermediate Accounting I) with a "C" or better grade or you must enroll in ACNT 2303 at the same time as you enroll in this course. Students who have not completed the prerequisite or who cannot document completion of the prerequisite will be withdrawn from the class. Reminder: The prerequisite for ACNT 2303 are both ACCT 2302 and ACNT 1371.

Required materials: 

Textbook, laptop or desktop with webcam or use of external webcam. Students are required to attend online lectures at the required meeting time. This course will require proctored exams and assessments. Tests and assessments will be online using Respondus Lockdown monitor. System requirements: Respondus Lockdown Monitor work with Firefox and Google Chrome (No Chrome Books).

For MANDATORY orientation information, pay attention to any annoucements posted on the cousre site on the first day of class as the instructor will inform students through the course site before the orientation will be conducted. 

This section includes a fee to cover the costs of required digital materials and/or an electronic textbook, provided at a discounted rate from the ACC Bookstore. IMPORTANT! The digital materials fee will be added to your tuition and fees when you register. You may choose to opt out of this fee and receive a refund if you wish to purchase the course materials separately. However, "Opt-out" is not suggested.

If you Opt-out, you will be fully responsible for accessing the required digital materials on your own. Opt-out requests must be received prior to the official reporting date for a full refund.  For more information see First Day Access.

Computer hardware and software requirements: 

This course will utilize Blackboard. This course requires that you have high-speed internet access. You must be able to view audio and video files in flash. Your computer will need to have a sound-card or speakers. You must have access to Excel and word processing (save documents as doc, docx, pdf, xls, xlsx, files). If you do not have a dependable computer or access to Microsoft Office, you can work at any ACC Library computer lab. It is critical that you have access to Blackboard and are able to log into Blackboard site at least 3 times per week to keep up with the course pace and to keep up with any updated posted on Blackboard.

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Important notes from the instructor:

Prospective students should be aware that this course is offered in a format similar to that of a graduate-level course. As such, students are expected to spend approximately 8 - 10 hours per week on coursework (which include completing reading assignments, completing quizzes and homework assignments, making progress with an accounting cycle project, and preparing for a group presentation, and studying for exams).

Time management will be essential for students. Some students may need to spend more or less time than this based on personal circumstances. Please make sure that your work schedule and your personal schedule allow you to make full commitment to the course. Be prepared to hit the ground running, and be prepared to learn a lot from the course. 

Further, this is a QM certified course as the course had successfully met Quality Matters Higher Education Course Design Rubric Standards in an Official Review. Quality Matters (QM) is the global organization leading quality assurance in online and innovative digital teaching and learning environments. When you see QM Certification Marks on the course site, it means that the course has met QM Course Design Standards or QM Program Review Criteria in a rigorous review process and that the course and the instructor have demonstrated their commitments to quality and continuous improvement . This QM Certification for Course Design is valid up to five years from the date of issue (at the national level). Therefore, the course will be conducted according to its design for achieving its learning objectives.

Further, if your schedule does not allow you to spend sufficient time for completing the coursework and meeting deadlines, and to commit to the course requirements, you should consider withdrawing from the course.

Deadlines for all the coursework will be established on the first day of class and are strictly enforced unless there are extenuating circumstances as determined by the instructor. Extenuating circumstances are those involving the entire class. 

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1. Course Work & Points Allocation:

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2. Basis for Grading:

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3. Course Work Descriptions:

1) Exams: There are three exams for the course, and all exams are composed of multiple-choice questions. All exams will be accessed online through Blackboard and will be timed and proctored using Lockdown Browser + Respondus Monitor as required by the Accounting Department. Students must have a computer with a webcam, audio function and a reliable internet connection in order to take online exams as required by the course. By enrolling in the course, it is assumed that you meet the materials requirements as stated on the ACC online course schedule. The make-up exam policies and the proctoring policies will be provided in the course syllabus.

2) Quizzes: There are about 6 quizzes over the course, and all the quizzes are close-book, timed and proctored using Lockdown Browser and Respondus Monitor. The same proctoring policies for exams will apply to proctoring quizzes. Students will access quizzes through Blackboard. The information about coverage and due dates for quizzes will be provided on Blackboard. 

3) Homework Assignments: Homework assignments contain two parts: Pre-class assignments and Homework assignments

(1) Pre-class assignments require students to read chapters and to complete the reading activities before the class, and the pre-class assignments will prepare students to follow the lecture and to participate in class activities. 

(2) Homework assignments include problem-solving, data analytics, critical thinking, and research related assignments that reinforce the materials covered by each chapter. These are the groundwork for the course, and the quality of your work and timely submissions of the homework assignments will contribute to your better understanding of the course materials. More information about the pre-class assignments and the homework assignments will be provided on Blackboard.

4) Group Presentation: A group presentation on Cyber Security is required for the course, and detailed instructions for the group presentation will be provided on Blackboard. Students are required to refer to Chapter 9 materials and to complete all the requirements for the group presentation. Grading for the group presentation is based on the quality of a write-up, the quality of PPT slide design, the quality of the oral presentation by all group members during the class, and timely submission of the required work. The class will be divided into groups in the 2nd week, and students will be working with their group members for the group presentation.  

5) Accounting Cycle Project (Assessment): This project aims at checking students’ master of the accounting cycle and assessing students’ understanding of how the accounting information system works in order to achieve its goal of producing financial statements timely and accurately. The project is an open-book assessment, which is designed based on the assumption that students have a solid foundation in financial accounting. Why is it so important to design the project as an important part of the course package? Because, the AIS you are about to learn relies on your foundation built from financial accounting to move forward. Step by step instructions for how to complete the project will be provided on Blackboard.   

6) Other Activities: A total of 50 points is assigned to students' participation in the class, and they are part of the coursework and are assigned at the instructor’s discretion. The other activities will include an assessment that will test students' background in financial accounting and the materials covered by the prerequisites. 

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Attendance/Class Participation: 

Class Participation: This is an asynchronous course, and it is fully conducted online through Blackboard. No class meetings are required. Instead of taking student's attendance during the class, the instructor will monitor students’ participation in the course through Blackboard activities, and attendance will be taken through your commitment to completing attendance quizzes, which will be posted on Blackboard.

In situations where classes are canceled because of weather, pandemic, or other emergencies the student is responsible for communicating with their professor during the closure and completing any assignments or other activities designated by their professor.

Withdrawal: 

It is the responsibility of each student to ensure that his or her name is removed from the roll should he or she decide to withdraw from the class. The instructor does, however, reserve the right to drop a student should he or she feel it is necessary. If a student decides to withdraw, he or she should also verify that the withdrawal is submitted before the Final Withdrawal Date. The Final Withdrawal Date for this semester is __________. The student is also strongly encouraged to keep any paper work in case a problem arises.

Students are responsible for understanding the impact that withdrawal from a course may have on their financial aid, veterans’ benefits, and international student status.  Per state law, students enrolling for the first time in Fall 2007 or later at any public Texas college or university may not withdraw (receive a W) from more than six courses during their undergraduate college education. Some exemptions for good cause could allow a student to withdraw from a course without having it count toward this limit. Students are strongly encouraged to meet with an advisor when making decisions about course selection, course loads, and course withdrawals.

Specific withdrawal polices for the course will be provided in the course syllabus, which will be posted on Blackboard. 

Important Withdrawal Notice: Check the ACC calendar to learn about the last day to withdraw from this class and receive a grade of “W”.  If you wish to withdraw, it is your responsibility to do so. 

Warning: DO NOT assume that I will withdraw you. I have no obligation to do so.  Further, the instructor cannot withdraw a student after the deadline for final withdrawal date is passed.

Incomplete: 

“An incomplete (grade of "I") will only be given for extenuating circumstances.  What constitutes “extenuating circumstances” is left to the instructor’s discretion.  If a grade of I is given, the remaining course work must be completed by a date set by the student and professor.  This date may not be later than two weeks prior to the end of the following semester.  A grade of I also requires completion and submission of the Incomplete Grade form, to be signed by the faculty member (and student if possible) and submitted to the department chair.

Students may request an Incomplete from their faculty member if they believe circumstances warrant.  The faculty member will determine whether the Incomplete is appropriate to award or not.  The following processes must be followed when awarding a student an I grade.

1. Prior to the end of the semester in which the “I” is to be awarded, the student must meet with the instructor to determine the assignments and exams that must be completed prior to the deadline date.  This meeting can occur virtually or in person.  The instructor should complete the Report of Incomplete Grade form.

2. The faculty member will complete the form, including all requirements to complete the course and the due date, sign (by typing in name) and then email it to the student.  The student will then complete his/her section, sign (by typing in name), and return the completed form to the faculty member to complete the agreement.  A copy of the fully completed form can then be emailed by the faculty member to the student and the department chair for each grade of Incomplete that the faculty member submits at the end of the semester.  

3. The student must complete all remaining work by the date specified on the form above.  This date is determined by the instructor in collaboration with the student, but it may not be later than the final withdrawal deadline in the subsequent long semester. 

4. Students will retain access to the course Blackboard page through the subsequent semester in order to submit work and complete the course. Students will be able to log on to Blackboard and have access to the course section materials, assignments, and grades from the course and semester in which the Incomplete was awarded. 

5. When the student completes the required work by the Incomplete deadline, the instructor will submit an electronic Grade Change Form to change the student’s performance grade from an “I” to the earned grade of A, B, C, D, or F.

If an Incomplete is not resolved by the deadline, the grade automatically converts to an “F.”  Approval to carry an Incomplete for longer than the following semester or session deadline is not frequently granted.”

Blackboard: 

I maintain a Blackboard site for this class.  You will be able to log onto the Blackboard site http://acconline.austincc.edu to gain access to:

Course announcements

• Syllabus and other course information
• Link to Course Materials (where the eBook and interactive homework assignments are located)
• Grade-book
• Virtual classroom

Your user name for Blackboard is your ACC eID. This is your 7-digit ACC student ID, preceded by the first initial of your official first name. During the activation of your ACC eID, you will select your password. If you do not know your ACC eID, you may retrieve it via the Blackboard home page.

AI Policy:

1. Introduction: In this course, the use of generative AI (GAI) technologies is strictly prohibited to preserve academic integrity and ensure the development of student competencies.
2. Rationale: The prohibition is in place to encourage original thought, manual problem-solving skills, and to maintain equity in educational opportunities and assessments.
3. Definition of GAI: Generative AI refers to artificial intelligence systems that can generate text, images, or other content based on minimal input. This includes chatbots, image generation tools, and code assistants.
4. Usage Permissions: Prohibited: Students are not allowed to use GAI for completing assignments, projects, tests, or any form of assessment in this course.
5. Penalties: Any violation of this policy will result in academic penalties which may include a failing grade for the activity, reporting to academic affairs, and further disciplinary action.
6. Exceptions: Exceptions to this policy will only be made under specific circumstances approved by the instructor, typically where technology is used to accommodate learning differences.

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Please Note:

College Policies are the crucial part of the course syllabus, it is not only provided to students as part of the finalized course syllabus that will be posted on Blackboard on day one of class, it will also be available on the course site.  Further, the instructor will go over the college policies during the course orientation.