ACCT 3371/5371
Accounting Information Systems
Summer 2019
Instructor: John Leavins, PhD, CPA, CIA
Office phone: 713-942-3479
E-mail: Through Blackboard or at
[email protected]COURSE DESCRIPTION: Accounting systems, including file, program, control and
system structures. ACCT 2332 or equivalent.
Course Learning Objectives
Upon completion of this course the student should:
• be familiar with AIS concepts and how AIS operate
• be familiar with AIS software tools
• understand the importance of internal controls
• recognize the role of accountants in accounting information systems
• be prepared to take a course in auditing
Mission of the Department of Accountancy and Taxation
1. Prepare accounting graduates for leadership roles in the accounting profession.
2. Conduct research that advances the body of accounting knowledge, and inevitably
has implications on accounting practice.
3. Perform service that leads to the efficient and effective practice of accounting.
Objectives of the Department of Accountancy and Taxation
1. Prepare its undergraduate students for graduate education or productive careers by
establishing the foundations for life-long learning.
2. Prepare its master-level students for positions in the accounting profession.
3. Prepare its doctoral students for successful careers in accounting education and
research.
4. Develop innovative and effective instructional methods that stimulate accounting
learning.
5. Provide significant intellectual contributions in basic and applied accounting
scholarships.
6. Provide significant service and leadership to the accounting profession, the
College of Business, the University, and to both professional and academic
organizations.
The C.T. Bauer College of Business and the Department of Accountancy & Taxation
have established Learning Goals for each of our programs as part of our accreditation by
the Association to Advance Collegiate Schools of Business. Additional information about
the learning goals for accounting may be found at
http:/www.bauer.uh.edu/departments/accy/why-accounting/accounting-learning-
goals.php.
This course incorporates the following BBA Accounting Program Learning Goals: (a)
capacity to record, analyze, and interpret financial and other information
(mechanics/journal entry) through projects and homework; (b) capacity to identify and
diagnose accounting problems through exams; and (c) basic understanding of accounting
and financial concepts (theoretical) through lectures.
Major Assignments/Exams
There are two midterm exams and a comprehensive final exam.
There are two software-based projects: Excel and Tableau.
Required Reading
1. Accounting Information Systems by Romney and Steinbart, published by
Pearson Prentice-Hall. You may use any version of this book including ebook,
hard copy, loose leaf or International version.
2. Excel Project
The bookstore offers a custom version of this textbook in loose leaf format.
Pearson’s MyITLab Access Code with the Excel etextbook included.
The custom version comes with The MyITLab Access Code and contains your
Excel cases, and the Exploring Microsoft Excel 2016 Comprehensive etextbook.
Pearson’s MyITLab Access Code with the Excel etextbook included. The
MyITLab Access Code purchase contains your Excel cases, and the Exploring
Microsoft Excel 2016 Comprehensive etextbook.
Note: If you acquire a copy of Accounting Information Systems by Romney &
Steinbart from another source, you will still need to purchase an access code to
MyLab to complete the required Excel projects. Go to
http://pearsonmylabandmastering.com/northamerica/myitlab/students/index.html
3. Tableau Project
The Tableau software can be downloaded free and you may use it for the
duration of the course. It will run on a Mac or a PC. Download instructions and
an activation code will be provided in class.
The Tableau software is also available in the Bauer computer lab.
4. Lecture outlines will be provided by the instructor (posted to Blackboard).
Performance Evaluation
Course grades will be determined as follows:
Points Assignment of Grade
Exam I 100 93 – 100% A
Exam II 100 90 - 92% A-
Final - Comprehensive 150 87 - 89% B+
Excel Project 75 83 - 86% B
Tableau Project 50 80 - 82% B-
=== 77 - 79% C+
Total 475 73 - 76% C
70 - 72% C-
60 - 69% D
Below 60 F
The grade on the final exam will replace the lower of the first two exams if the final grade
exceeds either of the first two exam grades. Consequently, no make-up exams will be given
Course format
Class time will consist of lecture, discussion, and software instruction. Outside
assignments will require familiarity with and use of several software programs relevant to
accounting information systems.
Academic Honesty Policy
The University of Houston academic honesty policy, which can be found in the UH
handbook, states:
The university can best function and accomplish its objectives in an
atmosphere of high ethical standards. It expects and encourages all
students, faculty and staff to contribute to such an atmosphere in every
way possible and especially by observing all accepted principles of
academic honesty.
Failure to perform within the bounds of the standards of academic honesty will be
grounds for receiving a grade of “F” in the course and a recommendation of suspension
from the university.
Assignment Completion Guidelines
Outside assignments (Excel project) will be submitted online per the publisher’s
instructions. Assignments not completed on time will receive a 30% point deduction.
No outside assignments will be accepted after the last day of regular classes.
Special Accommodations
If you require special accommodations under the Americans with Disability Act, section
504, or other state or federal law, contact the Center for Students with Disabilities at 713-
743-5400.
Exams
The exams may include multiple choice, short answer, and short problem question
formats. Chapter quizzes at the end of each chapter are good examples of test questions.
CLASS CALENDAR AND TOPICS COVERED:
Summer 2019 Schedule
(tentative and subject to change as necessary)
Projects
Date Chapter Topic Due
Jun 6 Introduction
Chpt 1 Overview of AIS
Chpt 2 Overview of Bus Processes
Chpt 3 Documentation
13 Chpt 4 Databases
Chpt 5 Fraud
14 Chpt 6 Computer Fraud
Chpt 7 Internal Controls
Review for Exam I
20 Exam I (Chpts 1-5)
Chpt 8 Information Systems Security
27 Chpt 9 Confidentiality & Privacy Controls
Chpt 10 Processing Integrity Controls
Jul 4 Holiday – University Closed
5 Chpt 12 Revenue Cycle
Chpt 13 Expenditure Cycle
11 Ch 14 Production Cycle Excel
Ch 15 Human Resource Cycle Proj
Review for Exam 2 Due
18 Exam 2 (Chpts 6 - 10, 12, 13)
Jul 25 Ch 16 General Ledger Cycle
Ch 17 System Development Concepts
Review for Final
Aug 1 Final Written Exam - Comprehensive
8 Final Tableau Project Due Tableau
(Post Assignment on Blackboard by Proj Due
midnight) On Blkbd
