ACG3401 ACCOUNTING INFORMATION SYSTEMS
(Instructor reserves the right to modify during the semester)
Last updated: August 3, 2008
INSTRUCTOR: Dr. Sarah Frank
OFFICE: Building 76 Room 223
OFFICE HOURS: Varies – contact Instructor
TEXT BOOKS: Accounting Information Systems: 11th Edition, by Romney & Steinbart (ISBN-
13: 978-0-13-601518-5; ISBN-10: 0-13-601518-2)
QuickBooks Pro 2006 Simplified, by Horne (ISBN-13: 978-0-13-238057-7;
MATERIALS: Dependable Internet access
Computer headset with microphone (optional)
Flowchart template: to draw diagrams and flowcharts
Pencils: for use during exams
PREREQUISITES: ACG3101 Intermediate Accounting I
The course is designed to expose students to the basics of accounting information systems and
related information technologies.
The course will address the following key concepts:
-- the business activities performed in the major business cycles as well as the flow of accounting
data and information in those systems
-- the design of an AIS to provide the information needed to make key decisions in each business
-- the collection and processing of data about business activities
-- the use of the latest IT developments to improve the efficiency and effectiveness of business
-- internal control objectives and the effects of IT on these objectives
-- fundamentals of database technology and its effects on AIS
-- the tools of AIS work, such as data flow diagrams and flowcharting
Accounting information systems should prepare students to:
-- apply computer skills and knowledge of accounting information systems to support the accounting
function including maintaining accounting records and preparing financial statements and reports
-- analyze an organization's system of internal control and collaborate in the design of an internal
-- understand the basics of database system design
-- evaluate and document business processes and transaction cycles
-- integrate technology skills and accounting concepts into the analysis and resolution of business
issues and problems
-- have an appreciation of the importance of lifelong learning as it relates to accounting, technology,
business processes and systems, and professionalism
-- identify and evaluate ethical issues and conflicts related to accounting and technology
-- effectively address the technology-related elements of the certified public accountant (CPA) and
other professional examinations
-- serve in entry-level accounting and accounting information systems positions in public and private
SCHEDULE OF TOPICS AND EXAMINATIONS
UWF Proctor Approval Application – Monday, September 8 (Midnight CST)
Chapter 1 -- Accounting Information Systems: An Overview
Chapter 2 -- Overview of Business Processes
Chapter 3 -- Systems Development and Documentation Techniques
Exam One – Saturday, September 20 (9:00 am – Noon CST or 1:00 – 4:00 pm CST)
Chapter 4 -- Relational Databases
Chapter 15 -- Database Design Using the REA Modes
Chapter 16 -- Implementing an REA Model in a Relational Database
Microsoft Access Database Project – Monday, October 13 (Midnight CST)
Exam Two – Saturday, October 18 (10:00 am – Noon CST or 1:00 – 3:00 pm CST)
Chapter 5 -- Computer Fraud and Abuse
Chapter 6 -- Control and Accounting Information Systems
Chapter 7 -- Information Systems Controls for Systems Reliability – Part 1
Chapter 8 -- Information Systems Controls for Systems Reliability – Part 2
Chapter 10 -- The Revenue Cycle: Sales and Cash Collections
Chapter 11 -- The Expenditure Cycle: Purchasing and Cash Disbursements
Exam Three – Saturday, November 22 (10:00 am – Noon CST or 1:00 – 3:00 pm CST)
QuickBooks Project – Saturday, December 6 (Midnight CST)
Comprehensive Makeup Exam- Individually scheduled
Scale: 100 - 95 A Structure: Exam One 25%
94 - 90 A- Exam Two 25%
89 - 87 B+ Exam Three 34%
86 - 83 B Database Project 4%
82 - 80 B- QuickBooksProject 12%
79 – 77 C+
76 - 73 C
72 - 70 C-
69 - 65 D+
64 - 60 D
59 - 0 F
Course averages are calculated and rounded to two decimal positions (e.g., 78.46). The lower
number in each grading scale bracket, presented above, represents the minimum score required in
order to earn the related letter grade. For example, in order to earn a grade of B for the course, a
student must have a semester course average of at least 83.00.
The instructor reserves the right to adjust the grading scale as deemed appropriate. Any adjustment
to the grading scale will be to the benefit of the students.
Each examination is an individual effort. Students who work together on an exam are cheating.
Students who are deemed to have cheated on an exam will be charged with academic misconduct.
The instructor’s recommended sanction for an incident of academic misconduct ranges from a
grade of F in the class to a grade of F and a semester suspension.
The examinations must be proctored.
Local students should attend an instructor-proctored exam session that will be administered at the
Pensacola main campus. See the schedule of topics and examinations for exam session dates and
times. If you will be attending the instructor-proctored exam sessions, you do not need to submit a
UWF Proctor Approval Application.
Students who reside outside of the geographic area must make arrangements to have the exam s
proctored, on agreed upon dates, by an individual that is acceptable to the instructor. It is
suggested that students contact the accounting department or testing center at their local university
or community college and request such assistance.
Students who will be using a proctor other than the instructor must complete and submit a UWF
Proctor Approval Application. The deadline for proctor approval form submission is noted in the
schedule of topics and examinations. The deadline is the date by which the instructor must receive
your application. Completed proctor approval forms should be submitted to Dr. Sarah Frank via
mail at Department of Accounting and Finance, University of West Florida, 11000 University
Parkway, Pensacola, FL 32514 or by fax at 850-473-7060.
Exams are cumulative in nature; however, emphasis is given to material most recently covered. In
other words, each exam will address the material covered in the segment of the course completed
just prior to the exam and since the last exam.
No individual makeup exams will be administered for exam one or two (even if it is missed for a
"good reason"). In lieu of individual makeups, a comprehensive makeup (CMU) exam will be given
at the end of the term. Preparing for a comprehensive exam will be more difficult than preparing for
a regular exam; therefore, it is in a student's best interest that he/she not miss exam one or two.
The CMU substitutes for only one missed exam – exam one or exam two – not both. The CMU
cannot be used to substitute for a low score on a previous exam.
The course instructor will retain possession of the exams. They will be kept in the instructor’s office
for the duration of the current semester and the first two weeks of the following semester. After
then, they will be destroyed. Students wishing to see their exams should do so during the current
semester or within two weeks of the beginning of the following semester.
ACCESS DATABASE PROJECT
A computerized database project will be included in the course.
The database project involves using Microsoft Access to create a small-scale, form-driven
database. Students will have to design and built data tables and generate an invoice form using the
Specific database assignment requirements are available on the course elearning site.
Database projects are turned in by posting the database file to a designated dropbox in the course
A database project that is turned in late will be assessed a 20% per day late penalty.
A computerized accounting project will be included in the course. When asked to make a
suggestion with respect to utilization of a specific application package, QuickBooks was the
unanimous choice of the local accounting professionals who were consulted.
Students are required to use QuickBooks Pro 2008, the version that accompanies the text, to
complete the project.
The QuickBooks project will require students to set up a company, complete a variety of
transactions, and generate various reports. Specific QuickBooks assignment requirements, and a
partial solution, are available on the course elearning site.
The QuickBooks project is turned in by posting the company file to a designated dropbox in the
course elearning site.
Late QuickBooks projects will not be accepted.
END OF CHAPTER ASSIGNMENTS
The AIS text end of chapter assignments will not be collected and graded. However, it is extremely
difficult to perform well on the course examinations if homework problems are not worked.
Chapter 1 -- Quiz; Pr. 6, 7, 9
Chapter 2 -- Quiz; Pr. 1, 2, 4, 6, 7, 8, 11
Chapter 3 -- Quiz; Pr. 1, 2, 3, 6, 7, 8, 9, 16
Chapter 4 -- Quiz; Pr. 2, 3(a-c), 4, 5, 6
Chapter 15 -- Quiz; Pr. 1, 2, 3, 4, 7, 8, 9, 10
Chapter 16 -- Quiz; Pr. 1, 2, 3, 4, 5, 6, 7
Chapter 5 -- Quiz; Dq. 2, 4; Pr. 1, 3, 4, 5, 7, 8, 10, 13, 14, 15, 16, 17
Chapter 6 -- Quiz; Dq. 2; Pr. 1, 2, 3, 5, 6, 7, 8, 9, 10, 11, 12
Chapter 7-- Quiz; Pr. 1, 3, 7, 10
Chapter 8 -- Quiz; Pr. 1, 2, 3, 4, 5(1), 6, 11, 12
Chapter 10 -- Quiz; Pr. 1, 2, 3, 5, 8, 9, 10, 12, 13
Chapter 11 -- Quiz; Pr. 1, 2, 9, 10, 11, 12, 13, 16
A solutions manual for the AIS text is not available via the Library reference desk. The solutions to
selected problems are available via the course Desire2Learn site.
A solutions manual for the QuickBooks text is available in my office. A partial solution is online.
An elearning site will be used to disseminate information about course content and assignments,
facilitate instructor-to-student and student-to-student communication about course-related matters.
The course elearning site can be accessed via Argus (My Info tab) or the elearning login screen
located at http://elearning.uwf.edu/ .
In order to receive email messages sent via eLearning, each student must ensure that he/she has
an activated, functioning UWF student email account. UWF student email can be redirected to
other email addresses (e.g., Hotmail), if desired.
During the semester, the instructor will periodically initiate and moderate an Elluminate session.
Elluminate is a software application that adds real-time interaction to elearning. It generates a
collaborative online session that allows the instructor to communicate with students who join the
session. Communication can take the form of audio or text. A whiteboard area allows the instructor
to write notes or work problems, present PowerPoint slideshows, share software applications, and
do other things.
In order for you to join a session, the instructor must email you a link to use to access and enter the
session. You can leave and re-enter the session as long as it is active.
Sessions can be recorded and students can later access the recording via a link in the elearning
It is strongly suggested that you utilize a headset with earphones and a microphone during
participation in a session.
The University computer lab, located in building 79, is open 7 days a week, 24 hours a day; but, it
may be closed on holidays. Microsoft Access is available in the University SAIL lab and via the
eDesktop system. QuickBooks is on the UWF computer labs machines, but not in the eDesktop
The Department of Accounting and Finance has two small computer labs located upstairs in
building 76. The Accounting lab is located in the tax library. The AIS lab is located behind the tax
library. These two labs are open from 8:00 am till 5:00 pm, Monday thru Friday. The computers in
both of these labs have Access and QuickBooks on them.
The computer lab at the Fort Walton Beach center has a limited number of computers. They also
have Access and QuickBooks on them.
The UWF Help Desk is available to assist students with technical issues. The help desk can be
contacted at 850-474-2075, or firstname.lastname@example.org , or http://uwf.edu/its .
UWF has an eDesktop system that allows users to access software from a remote location (e.g.,
home). To login to eDesktop, first login to Argus. Then, select the Software tab. Instructions are
The full Microsoft office suite is available; so, you can use Microsoft Access via eDesktop to
complete your database project. QuickBooks Pro does not work with the eDesktop system; so,
students will need to use the QuickBooks software available in the computer labs.
Beta Alpha Psi (BAP), the accounting honor fraternity, generally provides free tutoring for students
enrolled in accounting courses. A tutoring schedule should be available early in the semester; and
can be located on BAP’s website at http://uwf.edu/bap . Tutoring sessions are usually held in the
tax library, located in the Accounting and Finance department, which is housed upstairs in building
76. The BAP office is also located upstairs in building 76. BAP’s phone number is 850-474-2068;
and, its email address is email@example.com
SPECIAL NEEDS ASSISTANCE
Students with special needs must inform the instructor within the first two weeks of the course term
of any personal circumstances that may require special consideration in meeting course
requirements or adhering to course policies. Students with special needs who require specific
examination-related or other course-related accommodations should contact the Student Disability
Resource Center at 850-474-2387, or SDRC@uwf.edu , or http://uwf.edu/sdrc . The Student
Disability Resource Center will provide the student with a letter for the instructor that will specify any
The last day to withdraw from either an individual course or all courses (university withdrawal) with
an automatic grade of "W" is Monday, October 31st. After October 31st, students may not
withdraw from individual courses but may initiate a university withdrawal through the last day of
classes, Friday, December 12th. Students withdrawing from the University from October 31st thru
December 12th will receive a grade of either "W" or "WF", at the discretion of the instructor.
Students wishing to withdraw from individual or all courses can withdraw via UWF's Argus system.
Instructors cannot withdraw students from a course.
An instructor may award a grade of Incomplete ("I") if in the opinion of the instructor the student is
unable to complete the course, due to circumstances beyond the student’s control. Per University
policy, in order to qualify for an Incomplete a student must have completed at least 70% of the
course and must be passing the course. Per instructor policy, Incompletes are normally granted
for medical reasons only.
ROLE OF INSTRUCTOR
The primary role of the course instructor is to lend structure to the learning process. The instructor
will determine the specific topics to be covered, will establish a schedule that facilitates subject
coverage, and will serve as a subject matter resource that supplements the text and other available
materials. The instructor will develop, administer, and evaluate assessment instruments designed to
gauge students' level of academic achievement with respect to the selected course topics. In
addition, the instructor will strive to ensure that the class is conducted in a manner that is conducive
to learning and that reflects mutual respect among all participants.
ROLE OF STUDENT
The primary role of the student is to establish and strive to achieve his/her individual learning
objectives. The student must develop a clear understanding of course-related expectations and
requirements, must determine the most effective way for him/her to meet those expectations and
adhere to those requirements, and must take responsibility for his/her actions and accept the
consequences of those actions. Each student must conduct himself/herself in a manner that reflects
a respect for others and an attitude of professionalism.
This course requires a significant amount of time and effort. History indicates that there is a direct
correlation between the time and work invested in the course and a student’s course grade.
If you are experiencing difficulty with course material or some other aspect of the course, see the
instructor as soon as possible. The end of the term is too late to address problems or concerns
and improve your grade. The instructor may be able to offer assistance or suggestions related to
subject comprehension, study skills, tutoring, et cetera.
The course syllabus is applied objectively and uniformly to all students enrolled in the course.
Course grades are based exclusively on examination, project, and activity scores. There is no
provision for "extra credit" work.
The instructor’s desire is that all students work hard, learn, and succeed. The instructor's goal is to
enhance the learning process and facilitate student success.
UWF EXPECTATIONS FOR ACADEMIC CONDUCT/PLAGIARISM POLICY
As members of the University of West Florida, we commit ourselves to honesty. As we strive for
excellence in performance, integrity - personal and institutional - is our most precious asset.
Honesty in our academic work is vital, and we will not knowingly act in ways which erode that
integrity. Accordingly, we pledge not to cheat, nor to tolerate cheating, nor to plagiarize the work of
others. We pledge to share community resources in ways that are responsible and that comply with
established policies of fairness. Cooperation and competition are means to high achievement and
are encouraged. Indeed, cooperation is expected unless our directive is to individual performance.
We will compete constructively and professionally for the purpose of stimulating high performance
standards. Finally, we accept adherence to this set of expectations for academic conduct as a
condition of membership in the UWF academic community.
UWF CODE OF CONDUCT
or page 25 of the Student Planner and Handbook.
See page 34 of the Student Planner and Handbook.
UWF STUDENT PLANNER AND HANDBOOK