Accounting Information Systems – ACCT 332

CG • Section 8WK • 11/08/2019 to 04/16/2020 • Modified 03/30/2022

Course Description

This course provides a basic knowledge of how accounting information systems function in today’s business environment. It emphasizes the internal control feature necessary to produce accurate and reliable accounting data as it looks at how accounting information is recorded, summarized and reported in both manual and computerized systems. The following topics are covered in this course: systems concepts, tools, development processes, analysis; design; implementation and operation; computer software and configurations; data storage and processing methods; file processing; implementing data base management systems; internal control; information system control; data security and integrity; accounting transaction cycles; revenue cycle applications; and expenditure cycle applications.

For information regarding prerequisites for this course, please refer to the Academic Course Catalog.

Rationale

This course is intended to prepare the student for careers in accounting as users, managers, auditors, and designers of accounting information systems. The course will help the student gain an appreciation for accountants’ dual roles as both purveyors and consumers of accounting information. It will provide the student with a broad conceptual knowledge of accounting information systems, the need for and control of accounting information systems, and the tools for developing accounting systems.

Measurable Learning Outcomes

Upon successful completion of this course, the student will be able to:

  1. Define accounting information systems and establish the organization’s direction.
  2. Prepare flowcharts describing the documents, data flows, and processes of an enterprise system.
  3. Define fraud and describe the process one follows to perpetuate fraud.
  4. Identify the four criteria that can be used to evaluate the effectiveness of an organization’s information security.
  5. Explain the five phases of the systems development life cycle.

Course Assignment

Textbook readings and lecture presentations

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

Discussions (4)

Discussions are collaborative learning experiences. Therefore, the student will complete 4 Discussions in this course. In each discussion, the student will post a thread answering various questions in at least 300 words. Then he/she will reply to at least 3 classmates’ threads in at least 100 words each. The student must cite at least 2 sources for each thread and 1 source for each reply. All citations must be in the current APA format.

Research Paper: Topic, Synopsis, and Annotated Bibliography Assignment

You will submit a research topic for instructor approval. A 50-word synopsis must be completed with a quick summary of what will be put into the paper. You will also complete an annotated bibliography containing at least 8 sources that you plan to use in your research paper. Use current APA formatting.

Research Paper: Outline Assignment

You will complete a 100-word finalized abstract as well as an outline of 1–2 pages that gives a structure for the final draft. This must be in current APA format.

Article Review Assignment

You will complete a review of a current and relevant journal article. This article must be authored within the last 5 years. The review must be between 600–800 words and in the current APA format. A proper citation of the journal article is required.

Research Paper: Final Report Assignment

You will write an 8–10-page research paper that contains at least 8 scholarly sources. A title page and reference page must also be included, and these are not included in the required page count. Use current APA formatting.

Quizzes (4)

You will complete 4 quizzes in this course. All quizzes are open-book/open-notes and contain 50 multiple-choice questions. Quizzes will have a time limit of 1 hour and 15 minutes each.