Course Objectives

Required Materials

Examinations

Grading

Academic Dishonesty

Course Objectives

Accounting information systems (AISs) develop and distribute information about organizations for use in both internal and external decision making. This course will assist you in developing a conceptual understanding of the roles and the impacts of accounting information and information technology in decision making. You will learn to use accounting information systems (AISs), as well as learn to contribute to the interdisciplinary team effort of designing, implementing, maintaining, and enhancing AISs.

Specifically, we will focus on the study of systems theory, systems development and documentation principles, information technology and its effects on an AIS, the design and organization of database systems, the design and organization of system controls, and the differences in accounting systems for large and small organizations.

These objectives will be achieved as students are encouraged to: (a) utilize effective communication (oral and writing) skills and group skills, (b) develop and enhance their analytical skills and their ability to analyze unstructured problems (i.e., problems with more than one defensible solution), and (c) develop various computer skills.

Documentation, flow and processing of accounting information in business organizations; related principles of internal control; system design principles. Computerized and non-computerized procedures are used for processing.

Required Materials

• Accounting Information Systems, 11th Ed., Romney & Steinbart, 2000
• Comprehensive Assurance & Systems Tool: Manual Accounting Information System Module, Buckless, Ingraham, and Jenkins, 2004
• Comprehensive Assurance & Systems Tool: Computerized Accounting Information System Module, Buckless, Ingraham, and Jenkins, 2005

Examinations

The exams will be comprised of an objective portion (i.e., multiple-choice and short-answer questions) and a subjective portion (i.e., short- and/or long-answer essays). They will be based on the assigned readings, class discussions and presentations, and other assignments submitted for grading.

NO MAKEUP EXAMS will be administered! In the event of an excused absence, the average of the other midterm examinations grade will be used. In the event of an unexcused absence, no credit will be given.

Grading

In general, NO LATE ASSIGNMENTS will be accepted for credit. In the event of an unanticipated excused absence on the due date of an individual assignment, the assignment will be due on the first day the student returns to class. In the event of an anticipated excused absence, assignments must be submitted prior to the due date.

Therefore, in order to achieve your desired grade in this class, you should plan on achieving the following minimum number of points:

In addition, to obtain a C- or better in this class, the average for the total of your scores for your midterm and final exams must be 70% or above. In other words, all other assignments can bring up your grade but cannot help you achieve a C- or better in this class if the average of your midterms and final exam is below 70%. Your grade will then be the lower of your overall grade for the class or a D+.

Academic Dishonesty

The faculty of the Department of Accounting & Finance believe that honesty and integrity are fundamental to the public trust of business. It must therefore be an integral part of accounting education. The accounting faculty declares that all forms of cheating indicate serious deficiency in a student's professional potential. Therefore, the stated intent of the accounting faculty is to condemn any and all instances of student behavior which suggest dishonesty in the academic process.

You are further reminded that San Jose State University has established policies and procedures regarding the Consequences of Academic Dishonesty. Specifically, you are engaging in academic dishonesty if you engage in (among other things):

1) Copying, in part or in whole, from another’s test or other evaluation instrument including homework assignments, worksheets, lab reports, essays, summaries, quizzes, etc.;

2) Using or consulting, prior to, or during an examination, sources or materials not authorized by the instructor;

3) Any other act committed by a student in the course of their academic work which defrauds or misrepresents, including aiding or abetting in any of the actions defined above.

In this class, academic dishonesty includes (but is not limited to):

1) Copying another individual's manual work product OR allowing another student to copy your work product,

2) Copying another individual's computer file OR allowing another student to copy your computer file,

3) Printing copies from another individual's computer file OR allowing another student to print copies from your computer file,

3) Plagiarizing from any work, and

4) Cheating on exams OR allowing another student to cheat from your exam.

Academic dishonesty will not be tolerated in this class and will be dealt with by seeking the strictest university penalties possible as outline according to San Jose State University Academic Integrity Policy Recommendation S04-13.

Therefore, any observed or reported instance of academic dishonesty, during any stage of the semester will result in a grade of F for the course. In addition, the incidence will be reported to the Department and to the Office of Judicial Affairs Officer of the University.

All work, unless specifically designated as group work, is to be the product of the individual's effort. The group presentation assignment is a collaborative effort.