ACCT 410 introduces Accounting and Information Systems students to the use of relational databases in the creation of Accounting Information Systems (AIS). The design of accounting information systems is covered in detail; modeling techniques such as simple entity relation diagrams (ERDs), Data Flow Diagrams (DFDs) and Flowcharts are used to create high level views and conceptual schemas of an AIS. The capture and manipulation of accounting transactions in revenue, purchasing and payroll accounting cycles are covered in detail. MS Visio is used for modeling; and, MS Access for implementation of models into databases.
 

In Spring 2006 the Department of BAE adopted a Statement of Student Academic Responsibility. Here is the statement, which every student in this course will be required to sign.

In Spring 2005, the Department of BAE adopted a set of learning objectives for the department.  Here are the learning objectives of the department that this course addresses.

In Spring 2002, the faculty  adopted a set of goals and objectives for the Information Systems major.  Here are the goals and objectives of the information systems major that this course addresses.

On March 16, 2000, the faculty approved a set of goals and objectives of the undergraduate program. Here are the goals and objectives of the undergraduate program that this course addresses.

The University has specific policies in place regarding Academic Integrity. Here are the University Standards of Academic Integrity.

• Required Textbooks:
  •  Romney/Steinbart. Accounting Information Systems. 10th ed.: Romney, M. B. & Steinbart, P. J. (2006). Accounting Information Systems. 10th ed. Upper Saddle River, NJ: Prentice-Hall. ISBN: 0-13-147591-6.
    • Since this is a new edition of the text, used copies will probably not be available.
  • Buckless/Ingraham/Jenkins. CASE Tool. Buckless, F.A., Ingraham, L.R., & Jenkins, J.G. Comprehensive Assurance & Systems Tool, An Integrated Practice Set: Computerized Accounting Information System Module. Upper Saddle River, NJ: Pearson. ISBN: 0-13-046469-4
  • Perry/Steinbart. Databases and Accounting Systems. Chapter 3 in Perry, J. T. & Schneider, G. P (2005). Building Accounting Systems Using Access 2003. Mason, OH: South-Western. (Digital Copy posted in the Handouts section of the Portal).
     
• Required Computer Software (available on the PCs in the Library PC Lab, or via Remote Login to the application server,  msmlab.msmary.edu):
  • MS Access 2003
  • MS Excel 2003
  • MS Word 2003
  • MS Visio 2003
  • Peachtree Complete Accounting 2004 (included with Buckless/Ingraham/Jenkins)
     

Always bring the textbook or the assigned readings with you to class!

• Class Attendance
  
  Theory and practice work together in ACCT 410 to provide the student with a comprehensive introduction to the use, design, implementation and operation of an AIS. Attendance at all lectures and labs is required. Unexcused absences will result in the reduction of the student’s final grade percentage by 1 % for each unexcused absence. (E.g., one unexcused absence could lower a final grade of 97 to 96, etc.)  Students with more than 8 absences for any reason (4 weeks) will have missed too many lectures to have mastered the material and will therefore not be permitted to pass the course.
   
• Assignments
  
  All posted assignments must be completed and uploaded in the Coursework Section of the classroom Web portal by Midnight on the Sunday the assignment is due. Any homework that is uploaded late will receive an automatic 10 % markdown on the grade for that homework.
   
• Grade Progress and Help Outside of Class
  
  All grades will be posted on the web portal. Voluntary group review and work sessions can be held at times convenient to the class at the main campus of Mount St. Mary's University.
   
• Discussion Forum

  Students may ask and answer any questions about readings or homework assignments on the class portal discussion portal; the forums will be monitored by Professor Yelovich. Students may also contact Professor Yelovich at either telephone number on this syllabus, at the office or at home. Students should not hesitate to contact Professor Yelovich via telephone or email for help or tutoring.

• Distribution of Total Requirements 

  • Exams (3 exams  @ 600  points)	50 %	1800  points
    Homework and Quizzes (12 quizzes @ 50 points each and 12 homework assignments @ 100 points each)	50 %	1800  points
    TOTAL	100 %	3600  points

• Calculation of Letter Grade
   

  • A  = 93 – 100 %

    A- = 90 – 92 %

    B+ = 88 – 89 %

    B   = 83 – 87 %

    B- = 80 – 82 %

    C+ = 78 – 79 %

    C   = 73 – 77 %

    C- = 70 – 72 %

    D+ = 68 – 69 %

    D   = 63 – 68 %

    D- = 60 – 62 %

    F   =   0 – 59 %

© 2006 Bruce Yelovich