ࡱ> a ?1bjbjڤڤ 4CbCb(g 44444HHH8H 5(^Nddd???4444444$47944?????444dd4?v4d4d4?4/W1d9ʎ"j{0w440 50::(W1:4W1 ???????44@??? 5????:????????? B :  INCLUDEPICTURE "cid:image001.jpg@01CC4148.E0F33DF0" \* MERGEFORMAT  DEPARTMENT OF Business AND OFFICE ADMINISTRATION COURSE OUTLINE FALL 2018 BA 2620 A2: Accounting Information Systems 3 (3-0-0) UT 45 hours for 15 weeks INSTRUCTOR:Craig CherwakPHONE: 780-539-2915 (Office) OFFICE:C205E-MAIL:ccherwak@gprc.ab.caOFFICE HOURS: Monday 2:00 3:30 pm Thursday 12:30 2:00pm or by appointment CALENDAR DESCRIPTION: How to develop computer-based accounting information systems and how such information systems support decision-making at all levels of management are examined in this course. PREREQUISITES: BA 1120 and BA 1150 REQUIRED TEXT/RESOURCE MATERIALS: Simkin, M., Rose, J., Norman C., and Paquette, S., Core Concepts of Accounting Information Systems, Canadian Edition. John Wiley & Sons, Toronto, Ontario, 2014. ISBN 13: 978-1-118-73810-8. The text will be used extensively. Please pre read before class and bring text to class. DELIVERY MODE(S): For each topic there will be a classroom lecture followed by an activity to demonstrate and apply the material. Regular classroom attendance is expected. There will be some graded classroom activities for both individual and group work. You should read and make notes on the related chapter material before it is discussed and applied in class. You will also demonstrate your understanding with regular quizzes and homework problems. Important information, announcements and grades will be posted on Moodle. COURSE OBJECTIVES: This course is designed to help students understand the role of accounting information systems (AIS) in performing the accounting function in contemporary business organizations. This course introduces student to the following accounting topics: Accounting Information Systems and the importance of Information Technology to the Accountant Input, Processing and Output Devices, Secondary Storage Devices, Data Communications and Networks and Computer Software. Databases and Data Modelling using the Resources, Events and Agents Model Documenting Accounting Information Systems Accounting Information Systems and Business Processes Internal Control Systems and Computer Crime, Ethics and Privacy Information Technology Auditing Developing and Implementing Accounting Information Systems Accounting and Enterprise Software LEARNING OUTCOMES: Upon completion of this course the student will be able to: Describe why information technology is important to accounting information systems and why accountants should know about this technology Describe why data communications are important to AISs and be able to explain the advantages and disadvantages of cloud computing. Model a database with Resources, Events and Agents model. Explain why design concerns such as processing accuracy, concurrency and security are important to multiuser databases. Prepare and use data flow diagrams and document flowcharts and explain how they describe the flow of data in AISs. Understand why planning an AIS begins with the design of outputs in order to meet the users information needs. Know the objectives and map the inputs and outputs of the sales, purchasing, resource management, production and financing processes. Understand the importance of COSO and COBIT with respect to internal control systems and the importance of enterprise-wide risk assessment. Discuss the importance of general controls for IT. Know what input, processes and output controls are and be familiar with specific examples of control procedures for each of these categories of controls. Be familiar with several computer crime cases and the proper controls for preventing them. Describe various techniques auditors use to evaluate computerized information systems. Identify various 3rd party assurance services related to IT. Describe the Systems Development Life Cycle and the roles of the accountant and analysis teams in systems studies. Know why XBRL is important to financial reporting Understand how organizations go about selecting accounting and enterprise software. TRANSFERABILITY: BA 2620 is transferable to the following Alberta Colleges and Universities: Athabasca University: CMIS 3xx (3) MacEwan University: ACCT 275 (3) MacEwan University: MSYS 200 (3) University of Lethbridge, The: MGT 3170 (3) * Warning: Although we strive to make the transferability information in this document up-to-date and accurate, the student has the final responsibility for ensuring the transferability of this course to Alberta Colleges and Universities. Please consult the Alberta Transfer Guide for more information. You may check to ensure the transferability of this course at Alberta Transfer Guide main page  HYPERLINK "http://www.transferalberta.ca" http://www.transferalberta.ca or, if you do not want to navigate through few links, at  HYPERLINK "http://alis.alberta.ca/ps/tsp/ta/tbi/onlinesearch.html?SearchMode=S&step=2" http://alis.alberta.ca/ps/tsp/ta/tbi/onlinesearch.html?SearchMode=S&step=2 ** Grade of D or D+ may not be acceptable for transfer to other post-secondary institutions. Students are cautioned that it is their responsibility to contact the receiving institutions to ensure transferability. EVALUATIONS: Assignments & Quizzes 20% Participation 5% Group Presentation (2 @ 10%) 20% Midterm Exam 25% Final Examination 30% Total 100% GRADING CRITERIA: Please note that Universities will not accept your course for transfer credit if your grade is less than C-. Do not get less than C- if you are planning to transfer to a university. Grades will be assigned on a Letter Grading System using the following conversion chart: Alpha Grade4-point EquivalentPercentage GuidelinesAlpha Grade4-point EquivalentPercentage GuidelinesA+4.090-100C+2.367-69A4.085-89C2.063-66A-3.780-84C-1.760-62B+3.377-79D+1.355-59B3.073-76D1.050-54B-2.770-72F0.000-49 Assignment, Quiz and Exam Policy Assignments will consist of individual and group work completed in and out of the classroom. A few small classroom activities will be submitted before the end of class for marks. Larger assignments will be completed for homework. There will be a potential late submission penalty of 20% per day for the larger assignments Quizzes will be written as scheduled by the instructor. It is anticipated that there will be 3 quizzes. You can expect the quizzes to cover two or three chapters. Final examinations will be written in the gym and scheduled by the Registrar during the period December 10th to 19th 2018. Do not plan any activities during this entire time period. There will be no rescheduling or rewrites provided for quizzes or exams in this course. COURSE SCHEDULE/TENTATIVE TIMELINE: Week Start DateTopicRequired ReadingSeptember 3Accounting Information Systems and the AccountantChapter 1September 10Information Technology and AISChapter 2September 17Data ModellingChapter 3September 24Documenting Accounting Information SystemsChapter 6October 1AIS and Business ProcessChapter 7 & 8October 8 Review Oct 9, Test Oct 11Chapter 1-3 & 6-8October 15Introduction to Internal Control SystemsChapter 9October 22Computer Controls for Organizations and AISChapter 10October 29Computer Crime, Fraud, Ethics and Privacy Chapter 11November 5Information Technology AuditingChapter 12November 12Term Test #2 (Thursday, Nov 15) Fall Break No classes November 13Chapter 9 - 12November 19Developing and Implementing AISChapter 13November 26Accounting on the InternetChapter 14December 3Accounting and Enterprise SoftwareChapter 15December 10-19FINAL EXAM (TBA)All Chapters Course Schedule is approximate and may vary slightly at the discretion of the instructor. STUDENT RESPONSIBILITES: The Right and Responsibility to Learn: Each student has chosen to take this class and thereby has exercised their right of choice. With that choice comes the responsibility to make their best effort to listen, learn, practice, complete tasks and exams and to maximize how they grow as an individual from this learning process. A further responsibility is to respect yourself, other students and the instructor in your manner of speech and conduct. Time Management: Each student is expected to come to class prepared and on time. Arriving late is disruptive to the entire class. Further, engagement and participation are key to your learning. In light of this, greater than 6 absences may result in you not being permitted to write the final exam. There is a considerable amount of reading to do in this course. The expectation is that students will have pre-read the text material we will cover in class. This will prepare you for classroom activities and discussion. Adopting and adhering to effective learning habits in this course will likely take up a great deal of time so plan your schedule accordingly. It is difficult for students to catch up once they fall behind schedule. Further, the concepts build upon each other, so sequencing and maintaining understanding of direction are paramount in understanding the broad learnings of the course. Cell Phones: The use of cell phones during class time may be distracting to the instructor and fellow students. Please limit use so as to not be disruptive. Recording: Recording lectures or taking photos in class is prohibited unless advance permission is obtained from the instructor and any guest presenter(s). In the event permission is granted, such recordings may only be used for individual study, and may not be reproduced, transferred, distributed or displayed in any public manner. STATEMENT ON PLAGIARISM AND CHEATING: Cheating and plagiarism will not be tolerated and there will be penalties. For a more precise definition of plagiarism and its consequences, refer to the Student Conduct section of the College Admission Guide at  HYPERLINK "http://www.gprc.ab.ca/programs/calendar/" http://www.gprc.ab.ca/programs/calendar/ or the College Policy on Student Misconduct: Plagiarism and Cheating at  HYPERLINK "http://www.gprc.ab.ca/about/administration/policies" www.gprc.ab.ca/about/administration/policies ** If you have questions on whether or not you might be violating this policy, please discuss this with your instructor before you submit your assignment. **Note: all Academic and Administrative policies are available on the same page.     Copyright 2016, Grande Prairie Regional College and its licensors. 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