Accounting Information Systems—  BUS581.01

 hours: S 9:00 AM - 3:50 PM

Room:; VH 216

Dr. Chih-Yang Tsai

Office:  VH 302

Phone:  257-2934


Office Hours

Thursday: 3:00-4:00 PM

Saturday: 12:00 - 1:00 PM

Other time by appointment


Course Description

Study of conceptual foundations of accounting information systems (AIS), and the relationship of AIS to business processes and internal controls. The use of software packages for processing accounting information.

Student Learning Objectives  (and Bloom's Taxonomy classification)

         * Bloom's Classification of Cognitive Domain Skills: 1) Knowledge, 2) Comprehension, 3) Application, 4) Analysis, 5) Synthesis, 6) Evaluation.

Program Goals Supported

MBA Goals Globalization Analytical Skills Communication Ethics Leadership
Major x
Minor x x



Required Text & Other Materials

  1.  Accounting Information Systems: The ISBN number for this customized textbook is ISBN: 978-1-2690-4925-2. [It contains selected chapters from Accounting Information Systems, 12th ed., Pearson/Prentice Hall, by Marshall B. Romney and Paul J. Steinbart, ISBN-10: 0132552620

Software: QuickBooks 2011 available in school of business labs, classrooms, and lounge.

Library resources: Electronic journals and database search engine (visit

Blackboard Server: All announcements, assignment, and handout will be posted on the blackboard server.  Please make sure you have access to the course Blackboard.



Dates to keep in mind

First class: January 19, 2012; Last class: March 2, 2012

Last date to withdraw from this class:  NA or before March 2, 2012

Class does not meet on:   NA

Exam 1: Saturday, February 9

Exam 2: March 9



Treat this class as you would for your job:  prepare by reading the text and doing assigned homework.  Arrive promptly and remain in the classroom for the duration of the class period.  Please do not exit and reenter the room during class time, except in an emergency situation; turn off your pager or cell phone during class.  Be proactive:  if you are having a problem with the material being covered, seek help right away.  [Office Hours: see the top of the page;  Tutoring hours: Tuesday & Wednesday 10:00-11:00 AM VH 212]


Policies  (applicable rules will be relaxed for students with documented health or personal problems)

Textbooks:  Not having textbooks or delay of purchasing the textbooks may significantly damange the chance of successful completion of the course.  It is student's responsiblity to obtain the textbooks in the first week of the semester. 

Make-up exams:  a student who is unable to take an examination at the scheduled time for a legitimate reason must contact the professor as soon as possible to make alternative arrangements for completing it.

Absences and tardiness:  students who are absent from class should consult Blackboard to view the notes and homework assignments.   Absence beyond three class meetings or repeated tardiness will cost a student's attendance points. 

Assignments submitted after the deadline:  Late submissions with legitimate reasons will not be accepted .

Cheating and plagiarism:  students are expected to maintain the highest standards of honesty in their college work. Cheating, forgery, and plagiarism are serious offenses, and students that engage in any form of academic dishonesty will be subject to disciplinary action (see for college academic integrity policy). The School of Business Ethics Statement and Policy Regarding Unethical or Dishonest Behavior are appended, and can be viewed online at: and

Information on electronic SEIs: students are responsible for completing the Student Evaluation of Instruction (SEI) for this course and for all your courses with an enrollment of three or more students.  I value your feedback and use it to improve my teaching and planning.  Please complete the form online during the last week of classes.

Tentative Schedule

The first half of the semester focuses on building the basic and technical skills in the area of Accounting Information Systems.  The second half emphasizes on the research end of the course.

  1. Week 1: (1) Overview of Accounting Information Systems, (2) System Documentation Techniques (3) Introduction of QuickBooks
  2. Week 2: (1) Computer Fraud (2) Internal Control & Enterprise Risk Management (3) QuickBooks - setup a new company
  3. Week 3: (1) Processing Integrity and Availability (2) Auditing Computer-Based Information Systems (3) QuickBooks - add transactions
  4. Week 4: (1) Review and patch up of materials covered in the first half  (2) Midterm Examination  
  5. Week 5: (1) Database Design using the REA Data Model  (2) QuickBooks - more transactions.
  6. Week 6: (1) Implementing REA Data Model in a Relational Database  (3) QuickBooks - Generate reports.
  7. Week 7: (1) The Revenue Cycle and Expenditure Cycle  (2) Review and patch up of materials covered.
  8. Week 8:  Final exam.
* Coverage of materials in each week may be adjusted based on students' background and class progress.

SUNY New Paltz School of Business : Vision/Mission/Strategic Priorities and Porgram Learning Goals

SUNY New Paltz School of Business : Ethics Statement

School of Business students are expected to maintain the highest standards of honesty in their college work. Cheating, forgery, and plagiarism are serious offenses, and students that engage in any form of academic dishonesty will be subject to disciplinary action.  While we prefer to adhere to a code of honor in the School of Business, due to national trends in cheating, forgery, and plagiarism, we are instituting this policy within the school.  Any student found cheating, committing forgery, or plagiarizing may suffer serious consequences ranging from failing a specific piece of work to failing the course.  In some cases, a student may be expelled from the School of Business and the college.

Your business education includes learning ethics and values.  We trust that you have the basic foundation upon which we can build.  You will be judged by your character as well as by your knowledge and skills since the business world increasingly demands ethical behavior of its employees.  Honesty remains an admirable quality.

The academic integrity policy of SUNY New Paltz ( defines cheating, forgery, and plagiarism as follows.

Cheating is defined as giving or obtaining information by improper means in meeting any academic requirements or in other aspects of your professional conducts. The use for academic credit of the same work in more than one course without knowledge or consent of the instructor(s) is a form of cheating and is a serious violation of academic integrity.

Forgery is defined as the alteration of forms, documents, or records, or the signing of such forms or documents by someone other than the proper designee.

Plagiarism is the representation, intentional or unintentional, of another’s words or ideas as one's own.  When using another person's words in a paper, students must place them within quotation marks or clearly set them off in the text with appropriate citation. When students use another’s ideas, they must clearly identify the source of the ideas. Plagiarism is a violation of the rights of the plagiarized author and of the implied assurance by the students that when they submit academic work it is their own work product.  If students have any issues with respect to the definition of plagiarism, it is their responsibility to clarify the matter by conferring with the instructor.

Cases requiring disciplinary and/or grade appeal action will be adjudicated in accordance with Procedures for Resolving Academic Integrity Cases, a copy of which is available in the office of the Vice President for Students Affairs, the office of the Provost for Academic Affairs, and in the academic Deans' offices.

We, the members of the SUNY New Paltz School of Business community, are committed to practicing the highest standards of ethical behavior and demonstrating integrity in all we do.  We practice these standards and expect them to be demonstrated by others not only in our business dealings, but in all our relationships.  Ours is a culture of integrity.   For us, ethical behavior means adhering to certain standards in both public and private.

School of Business : Policy Regarding Unethical or Dishonest Behavior

The school maintains a system (including software and web-based resources), by which students are well informed, educated and required to acknowledge by electronic signatures, the ethics, honesty and integrity standards of the School of Business, and the consequences of violating those standards.

Instructors who identify any violators should report the incident to the Dean’s office for disciplinary action. The following procedure is followed by the dean’s office for handling such incidents.


The involved students may request an appeal through Academic Appeal Committee (undergraduate) or Graduate Council (graduate students).

First time offenders receive a failing grade for the course, which can only be changed based on a favorable outcome of the appeals process, if applicable. The dean’s office keeps a list of first time offenders. The offenders are also required to recertify their understanding of our ethics, honesty and integrity standards.

A second time undergraduate offender will be referred for possible dismissal to the Office of Student Affairs. A second time graduate student offender will be dismissed from the Master's degree program in which he or she is matriculated, subject to review by the Graduate Council.

Note: Once a student completes the training program, he/she shall be treated equally regardless of their previous educational experience and cultural norms. Instructors are encouraged to remind students of our ethics, honesty and integrity standards at the beginning of each course.