Course Syllabus AIM 6343.

0G1
School of Management The University of Texas at Dallas | Course Info | Tech Requirements | Access & Navigation | Communications | Resources | Assessments | Academic Calendar | Scholastic Honesty | Course Evaluation | UTD Policies |

Course Information
Course Course Number Section Course Title Term and Dates AIM 6343 Section 0G1 Accounting Information Systems Fall 2011

Professor Contact Information Professor Jennifer Johnson Office Phone 972-883-5912 Email Address Jennifer.johnson@utdallas.edu Office Location SOM 4.432 Online Office Hours TBD and via eLearning email and chat; or by appointment About the Instructor I am a CPA licensed in the state of Texas and the Director of the Graduate Accounting Program in the School of Management at UT Dallas. I received my BBA and MS in Accounting from Texas A&M University. Prior to joining UT Dallas in 2009, I spent 15 years working in public accounting and industry. My public accounting career was spent with PricwaterhouseCoopers, as an auditor. My industry experiences include spending time as an IT Controller, Asst. Controller, and Finance Manager in technology, financial services and consumer products companies. I have passion for the IT side of accounting and understand the need to have strong systems and controls that support the business of accounting. My objectives for this class include helping you understand how the information systems are used in accounting and how they operate in the real-world.

Course Pre-requisites, Co-requisites, and/or Other Restrictions Basic understanding of accounting as obtained via AIM 6201 and 6202 or equivalent undergraduate accounting principles courses. Course Description This course focuses on managing the design, control and operation of accounting information systems. The emphasis is on identifying the information needs of decision makers and developing appropriate

business process control in the design of accounting information systems. The accounting information system is at the core of a companys enterprise systems. In the class you will gain an understanding and appreciation of the accounting information system and how it is used to successfully manage, audit and develop processes to support todays evolving business environment. This class offers a focused look at accounting information systems as part of enterprise resource planning systems, with a focus on SAP and other comparable enterprise systems to demonstrate concepts. Three key themes throughout the course are enterprise systems, eBusiness, and internal controls and how these components can positively impact the overall success of a company and a companys use of their accounting information system. Students will also gain hands on experience with the use of SAP.

Student Learning Objectives/Outcomes The key learning objectives include developing a solid understanding of: 1. Gain an understanding of enterprise systems and e-business and the key role these systems play in the successful and timely operation of contemporary enterprises. 2. Understand and apply basic tools necessary for diagrammatically documenting organizational data flows and business processes including data flow diagrams and systems flowcharts. 3. Gain an understanding of the components of organizational governance and associated effective internal control systems including control frameworks such as COSO ERM and CobiT, pervasive controls, business process controls and application controls. 4. Gain an understanding of the various business processes necessary for an enterprise to successfully operate, the key controls for maintaining successful business processes, and application of the methodology for evaluating risks and controls within the given business process Required Textbooks and Materials Required Texts Accounting Information Systems, 8th Edition, by Gelinas and Dull. South-Western Cengage Learning Publishers, 2008, ISBN 978-0-324-66380-8 Required Materials: SAP GUI: In order to complete your student project you must utilize SAP. Instructions to download the SAP GUI to your own computer (PC or MAC) will be provided to you in your eLearning course. Alternatively, you can access SAP via any UTD School of Management Computer lab. There is no additional software you have to purchase. SAP is provided as part of your student account. Access instructions (student id, password, etc. ) will be provided in eLearning by the instructor or teaching assistant. CPAexcel This is an online software and textbook tool that is being used to help reinforce and supplement the course material. This software and information specifically related to this class is provided free of charge during the course. Login and access information will be provided to you by the instructor or TA via eLearning. It requires you to have available an internet browser and internet connection.

eLearning: All course-related information including syllabus, lecture notes, self-quizzes, discussions and assessment materials will be provided in the eLearning course. Textbooks and some other bookstore materials can be ordered online through Off-Campus Books or the UTD Bookstore. They are also available in stock at both bookstores. Course Policies Make-up exams None. If you do not complete online or proctored tests during the testing window, you will receive a 0 on that exam. You must notify the instructor in the event of an emergency and provide documentation of the situation. Extra Credit None Late Work Not accepted Special Assignments Graded assignments are identified on the syllabus. In addition, class participation via discussions, chats, and emails may be considered as part of your grade. Class Participation Students are required to login regularly to the online class site. The instructor will use the tracking feature in eLearning to monitor student activity. Students should participate in all class activities such as discussion board, chat or conference sessions and group projects. These may be considered as part of your grade. Virtual Classroom Citizenship The same guidelines that apply to traditional classes should be observed in the virtual classroom environment. Please use proper netiquette when interacting with class members and the professor. Discussion boards are available for your use to discuss with the faculty and students in the class. Please respect each others opinions and thoughts and be open to the knowledge that is shared via this forum. Policy on Server Unavailability or Other Technical Difficulties The university is committed to providing a reliable online course system to all users. However, in the event of any unexpected server outage or any unusual technical difficulty which prevents students from completing a time sensitive assessment activity, the instructor will extend the time windows and provide an appropriate accommodation based on the situation. Students should immediately report any problems to the instructor and also contact the UTD eLearning Help Desk:

http://www.utdallas.edu/elearninghelp, 1-866-588-3192. The instructor and the UTD eLearning Help Desk will work with the student to resolve any issues at the earliest possible time. CPAexcel Policies and Procedures: As part of the course you are provided access to CPAexcel online software and tools. You agree to review and abide by the policies and procedures as noted by CPAexcel when using mentored discussions, student discussions and postings, and other items as noted in the CPAexcel software. Top

Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum technical requirements must be met to enable a successful learning experience. Please review the important technical requirements and the web browser configuration information. Top

Course Access and Navigation

This course was developed using a web course tool called eLearning. It is to be delivered entirely online. Students will use their UTD NetID account to login at: http://elearning.utdallas.edu. Please see more details on course access and navigation information. To get started with an eLearning course, please see the Getting Started: Student eLearning Orientation. UTD provides eLearning technical support 24 hours a day/7 days a week. The services include a toll free telephone number for immediate assistance (1-866-588-3192), email request service, and an online chat service. The UTD user community can also access the support resources such as self-help resources and a Knowledge Base. Please use this link to access the UTD eLearning Support Center: http://www.utdallas.edu/elearninghelp. Top

Communications
This eLearning course has built-in communication tools which will be used for interaction and communication. Some external communication tools such as regular email and a web conferencing tool may also be used during the semester. For more details, please see communication tool information. Interaction with Instructor: The instructor will communicate with students mainly using the Announcements and Discussions tools. Students may send personal concerns or questions to the instructor using the course email tool. The instructor will reply to student emails or Discussion board messages within 3 working days under normal circumstances.

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Student Resources
The following university resources are available to students: UTD Distance Learning: http://www.utdallas.edu/elearning/students/cstudents.htm McDermott Library: Distance Learners (UTD students who live outside the boundaries of Collin, Dallas, Denton, Rockwall, or Tarrant counties) will need a UTD-ID number to access all of the librarys electronic resources (reserves, journal articles, ebooks, interlibrary loan) from off campus. For UTD students living within those counties who are taking online courses, a Comet Card is required to check out materials at the McDermott Library. For more information on library resources go to http://www.utdallas.edu/library/distlearn/disted.htm. Top

Student Assessments
Grading Information The following is a list of all graded items in the course and the total points available for each item. Points 10 25 25 10 75 15 100 100 100 15 Total 475

Getting to Know You Introduction Discussion CPAexcel Quiz #1 * CPAexcel Quiz #2 * Individual Project Part A Individual Project Part B Individual Project Part C Test - Module 1 Test - Module 2 Test - Module 3 - Proctored Participation / Discussion Grades 1 grade assigned per module (5 pts each Module)

* The points earned for the CPAexcel quizzes will be based on the following scale: Grade Earned on the CPAexcel Quiz 75 100 60 - 74 45 59 <45 Points Earned for ACCT 6343 25 15 5 0

Grading Scale Your grade in the class will be assigned based on the total number of points earned. Below is the list of point ranges for the possible class grades. Max Points A AB+ B BC+ C F 475.0 441.0 427.0 412.5 393.5 379.5 365.0 332.00 Min Points 441.5 427.5 413.0 394.0 380.0 365.5 332.5 0

Grading Policy Prior to all tests and assignments students will be provided information via eLearning on how the grade will be assessed for that item. See the participation section for information on participation requirements. The instructor reserves the right to adjust scores and grading scales as deemed necessary. Accessing Grades Students can check their grades by clicking My Grades under Course Tools after the grade for each assessment task is released. Assignments / Quizzes Self-quizzes have been provided for each chapter, which you should take on-line after you have reviewed each chapter. From time-to-time I may also suggest additional practice from the problems at the end of the chapter. The self-quizzes and the suggested practice problems will not be submitted for a grade and are provided for your own practice and self-assessment. An additional tool called CPAexcel will be provided to you during this class to supplement the course material. You will take two quizzes using this tool. Additionally, this tool provides text, lectures, practice problems and information related to the topics covered on the US Certified Public Accountant (CPA) exam. This course is a key component of the BEC section of the US CPA exam. The CPAexcel tool and quizzes helps to reinforce key concepts and knowledge that is expected to be known by students who study accounting and the Accounting Information Systems class.

Individual Project Each student will be completing an individual project that will be turned in a submitted in 3 parts. Additional information will be provided in eLearning for the requirements and deliverables for the project. This project is an individual project. You will submit the project to the instructor using the eLearning Assignments tool or other methods as described in the project. Participation/Discussions Students are required to login regularly to the online class site. The instructor will use the tracking feature in eLearning to monitor student activity. Students should participate in all class activities such as discussion board, chat or conference sessions and group projects. At the end of each module the instructor will assign a participation grade based upon your overall participation and contribution to class discussions. To earn full points for each module you must have participated in at least 2 discussions and contributed to the discussion. Contributions can be in the form of examples of your experiences, references to articles and outside information, additional relevant questions regarding the topic etc. The discussion boards and class participation is used to mirror that of an in-person class discussion. Each student brings to this class a diverse background, desire to learn, and their ability to share and that participation is integral to the value received from the course. Online Exams For each module you will be given an on-line assessment via eLearning over the material in that module. All of the lectures and discussions are valid material for a test. The test will only cover the material during that module. If you do not take the exam during the specified testing window, you will receive a 0 on the exam. You can access quizzes/exams by clicking the Assessments link on the course menu or see the quiz/exam icon on the designated page. Each exam is timed and can be accessed only one time within the scheduled time window. Please read the on-screen instructions carefully before you click Begin Assessment. After each quiz/exam is graded and released, you may go back to the Assessments page and click View All Submissions to review your exam results.

Final Examination The last exam in this course will be a proctored final exam. You will be required to bring a photo id, a 882E scantron, and 2 No. 2 pencils for the exam. Proctored Final Exam Information This course requires a proctored final examination. Students can attend an on-campus classroom exam session administered by the SOM eLearning Team on Fri. (December 9, 2011); 9 am 9 pm and

Sat. (December 10, 2011), 9am 5pm. Students must bring a photo ID and check in at the SOM building lobby area (a table will be set up on the days of the exams) to be assigned to a classroom for the exam. Students who are not able to attend this exam session with the instructor can arrange an individual proctored exam with a testing service of their choice at a date within this required exam time window: December 8, 2011 December 12, 2011. Students who find UTD geographically inconvenient may use a testing service at a convenient location to have the exam proctored. All individually arranged proctored exams must be completed within the required exam time window. Student using an outside testing service must inform the instructor, as well as the SOM eLearning Team (somelearning@utdallas.edu). A proctored exam form must be completed and sent back to the SOM eLearning Team before November 15, 2011. Please go to the Proctored Exam Information page to download the Proctored Exam Form and find all the detailed information and procedures on arranging a proctored exam. All completed exams must be received by December 13, 2011 to allow timely grade reporting to the UTD Registrar. The SOM eLearning Team requests all students who need to use testing services strictly follow the proctored exam scheduling deadlines. If any student fails to submit the exam form on time, the student will be required to come to campus and attend the scheduled class exam session (or seek the instructors approval for any special arrangements). Top

Academic Calendar

DATES MODULE 0 8/24 - 9/4

TOPIC/LECTURE

READING

ASSESSMENT / ACTIVITY

DUE DATE

Introductory Video

Syllabus

Syllabus Self-Quiz

Graded Discussion Getting to Know You MODULE 1 8/24-8/28 Unit 1 8/29-9/4 Unit 2 9/5-9/11 Unit 3 Sept 12 General Introduction Introduction to AIS Enterprise Systems Ch. 1 Self Quiz Discussion Board Self Quiz Discussion Board Self Quiz Discussion Board

09/04/11

Ch 2

Acquiring & Implementing Accounting Information Systems

Ch 17

Individual Project Part A Due Sept 12th

09/12/11

9/12-9/18 Unit 4 Unit 5

Electronic Business Systems Documenting Information Systems Database Management Systems

Ch 3

Self Quiz Discussion Board Self Quiz Discussion Board Self Quiz Discussion Board

Ch 4

9/19-9/25 Unit 6

Ch 5 Pages: 142-154 & 164-174 CPAexcel

CPAexcel 1

CPAexcel Lesson1 IT Fundamentals & Systems

Review Content in CPAexcel Complete CPAexcel Quiz #1 9/25/11

Sept - 25 9/26-10/2

Complete all postings for Module 1 Discussions Exam #1 Exam Window: Thursday September 29- Sunday October 2

9/25/11

DATES MODULE 2 10/3-10/9 Unit 7

TOPIC/LECTURE

READING

ASSESSMENT / ACTIVITY

DUE DATE

Controlling Information Systems: Introduction to Enterprise Risk Management & Internal Control Controlling Information Systems: Introduction to Pervasive Controls

Ch 7

Self Quiz Discussion Board

10/10-10/16 Unit 8

Ch 8 & Weblink to Cobit 4.1 Executive Summary

Self Quiz Discussion Board

Oct-16 10/17-10/23 Unit 9

Individual Project Part B Due October 16 Controlling Information Systems: Business Process and Application Controls CPAexcel Lesson 2Corporate Governance and Internal Control CPAexcel Lesson 3 IT Risks and Controls Ch 9 Self Quiz Discussion Board

10/16/11

10/24-10/30 CPAexcel 2

CPAexcel

Review Content in CPAexcel Complete CPAexcel Quiz #2 10/30/11 10/30/11

Oct-30 10/31-11/6

Complete all postings for Module 2 Discussions Exam #2 Exam Window Thursday November 3 Sunday November 6

MODULE 3 11/7-11/13 Unit 10 11/14-11/20 Unit 11 Nov-20 11/21-11/27 Unit 12 11/28-12/6 Unit 13 Dec-6 12/9-12/10 Order Entry / Sales Process Ch 10 Self Quiz Discussion Board Billing / Accounts Receivable / Cash Receipts Process Ch 11 Self Quiz Discussion Board 11/20/11

Individual Project Part C Due November 20th Accounts Payable / Cash Disbursements Process General Ledger and Business Reporting Process Ch 13 Self Quiz Discussion Board Ch 16 Self Quiz Discussion Board

Complete all postings for Module 3 Discussion Exam #3 Proctored Final Exam December 9th 9am to 9pm or December 10th 9am to 5pm

12/6/11

DATES

TOPIC/LECTURE

READING

ASSESSMENT / ACTIVITY

DUE DATE

Scholastic Honesty
The University has policies and discipline procedures regarding scholastic dishonesty. Detailed information is available on the UTD Judicial Affairs web page. All students are expected to maintain a high level of responsibility with respect to academic honesty. Students who violate University rules on scholastic dishonesty are subject to disciplinary penalties, including the possibility of failure in the course and/or dismissal from the University. Since such dishonesty harms the individual, all students and the integrity of the University, policies on scholastic dishonesty will be strictly enforced. Top

Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for each enrolled course at the end of the semester. An online instructional assessment form will be made available for your confidential use. Please look for the course evaluation link on the course Home Page towards the end of the course.

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University Policies
Student Conduct & Discipline The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct of their business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern student conduct and activities. General information on student conduct and discipline is contained in the UTD publication, A to Z Guide, which is provided to all registered students each academic year. The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and described in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3, and in Title V, Rules on Student Services and Activities of the universitys Handbook of Operating Procedures. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1.602, 972/8836391).

A student at the university neither loses the rights nor escapes the responsibilities of citizenship. He or she is expected to obey federal, state, and local laws as well as the Regents Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or off campus, or whether civil or criminal penalties are also imposed for such conduct.

Academic Integrity The faculty expects from its students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for enrollment or the award of a degree, and/or the submission as ones own work or material that is not ones own. As a general rule, scholastic dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings. Plagiarism, especially from the web, from portions of papers for other classes, and from any other source is unacceptable and will be dealt with under the universitys policy on plagiarism (see general catalog for details). This course will use the resources of turnitin.com, which searches the web for possible plagiarism and is over 90% effective. Email Use The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security and the identity of each individual in an email exchange. The university encourages all official student email correspondence be sent only to a students U.T. Dallas email address and that faculty and staff consider email from students official only if it originates from a UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free email account that is to be used in all communication with university personnel. The Department of Information Resources at U.T. Dallas provides a method for students to have their U.T. Dallas mail forwarded to other accounts. Withdrawal from Class The administration of this institution has set deadlines for withdrawal of any college-level courses. These dates and times are published in that semester's course catalog. Administration procedures must be followed. It is the student's responsibility to handle withdrawal requirements from any class. In other words, I cannot drop or withdraw any student. You must do the proper paperwork to ensure

that you will not receive a final grade of "F" in a course if you choose not to attend the class once you are enrolled. Student Grievance Procedures Procedures for student grievances are found in Title V, Rules on Student Services and Activities, of the universitys Handbook of Operating Procedures. In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called the respondent). Individual faculty members retain primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in writing to the respondent with a copy of the respondents School Dean. If the matter is not resolved by the written response provided by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School Deans decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an Academic Appeals Panel. The decision of the Academic Appeals Panel is final. The results of the academic appeals process will be distributed to all involved parties. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations. Incomplete Grade Policy As per university policy, incomplete grades will be granted only for work unavoidably missed at the semesters end and only if 70% of the course work has been completed. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F. Disability Services The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY)

Essentially, the law requires that colleges and universities make those reasonable adjustments necessary to eliminate discrimination on the basis of disability. For example, it may be necessary to remove classroom prohibitions against tape recorders or animals (in the case of dog guides) for students who are blind. Occasionally an assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. The college or university may need to provide special services such as registration, note-taking, or mobility assistance. It is the students responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special accommodation should contact the professor after class or during office hours. Religious Holy Days The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated. The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative intent of TEC 51.911(b), and the student and instructor will abide by the decision of the chief executive officer or designee. Off-Campus Instruction and Course Activities Off-campus, out-of-state, and foreign instruction and activities are subject to state law and University policies and procedures regarding travel and risk-related activities. Information regarding these rules and regulations may be found at the website address given below. Additional information is available from the office of the school dean. (http://www.utdallas.edu/BusinessAffairs/Travel_Risk_Activities.htm) These descriptions and timelines are subject to change at the discretion of the Professor.

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