Accounting Information Systems—  BUS581.01

 hours: Online

Room:; VH 217

Dr. Chih-Yang Tsai

Office:  VH 302

Phone:  257-2934

Email:  tsaic@newpaltz.edu

Office Hours

Physical: Tuesday, Thursay: 9:20-10:20 PM; 12:05 - 1:30 PM

Online: Wednesday 9:00 - 10:00 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.

 (follow this lesson plan link to find specifics for course coverage).

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.
 

Prerequisites

 

Required Text & Other Materials

  1.  The ISBN number of the customized textboook is ISBN xxx-xxxxxxxxxx.  It contains selected chapters from Accounting Information Systems, Marshall B. Romney and Paul J. Steinbar [referred to as R&S hereater],  13th edition, Pearson, 2015, ISBN-13: 978-0133428537  ISBN-10: 0133428532The ISBN number for this customized textbook is ISBN 10:0558195970 or ISBN 13: 9780558195977. 
    There is an online version of the complete book available at http://www.coursesmart.com/

  2. Blackboard Server: All announcements, assignment, and handout will be posted on the blackboard server.  
  3. Library resources: Electronic journals and database search engine (visit http://library.newpaltz.edu)

Grading Policy

Major assessments:
There are three major assessments: two midterms and a term paper (See "Dates to keep in mind" section for test dates and the due date for your final paper).You can submit your draft term paper for my feedback unlimited number of times until the due date or you feel the current version is good enough for you.

Weekly assessments: 
There will be weekly assignments in three different formats, Problem Solving, Discussion Board questions, and Case Studies.   Rubrics for each type of assessment available under Blackboard Syllabus.  All assignments are posted under "Assignments" unless instructed otherwise.

Assignment Map:
A table containing the due weeks of all types assignments and tests is available on Blackboard.  Please plan your study accordingly to avoid excessive workload in weeks with heavy burdens from this course and your other duties..

Dates to keep in mind

First class: January 20, 2015; Last class: May 10, 2015 (Blackboard site will open a few days prior to the first day of class.)
Last date to withdraw from this class:  March 31th, 2015
Exam 1: Feb. 27th, Friday (7:00 - 10:00 PM)
Exam 2 : April 17th, Friday (7:00 - 10:00 PM)
Term Paper: Due May 13th.

 

Expectations  

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.
  

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

Tentative Schedule

* Tsai -- reading materials from my posted notes with a title name

** R&S -- reading materials in the textbook (Romney * Steinbart) with a chapter number.

  1. Week 1: Introduction and Overview: (Tsai* notes)
  2. Week 2 & 3: Business Processes and Systems Documentation Techniques (Readings: R&S** Chapter 3)
  3. Week 4: Relatotional Database: R&S Chapter 4 Relational Databases 
  4. Week 5: Fraud  -- R&S Chapter 5 - Computer Fraud; R&S Chapter 6 Computer Fraud and Abuse Techniques [too detailed]
  5. Week 6: Control Frameworks: R&S Chapter 7 Control and Accounting Infomration Systems [Control frameworks]
  6. Control Techniques
    1. Week 7: R&S Chapter 8 Controls for Information Security
    2. Week 8: R & S Chapter 9 Confidentiality and Privacy Control (shorter chapter)
    3. Week 8: R & S Chapter 10 Processing Integrity and Availability Control
    4. Week 9: R & S Chapter 11 Auditing Computer-based information systems
  7. Applications of control techniques on major business cycles
    1. Week 10: R & S Chapter 12 The Revenue Cycle: Sales to Cash Collections
    2. Week 10: R & S Chapter 13 The Expenditure Cycle: Purchasing to Cash Disbursements
  8. Design of Databases: 
    1. Week 11R & S Chapter 17 Database Design Using the REA Data Model
    2. Week 12: R & S Chapter 18 Implementing an REA Model in a Relational Database
    3. Week 12: R & S Chapter 19 Implementing an REA Model in a Relational Database
  9. Weeks 13 & 14: Patch up & Conclusion

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

http://www.newpaltz.edu/schoolofbusiness/

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.

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.

Penalties:

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.