Course Syllabus

University of Oklahoma – ACCT 3353 Fall 2023

Section 005: TUESDAY 06:00 PM - 08:50 PM

Instructor

Yue Ma (Mark)

Classroom

 Adams Hall Room 3106

Office

AH 202

E-mail

Markyuema@ou.edu

Office Hours

Tuesdays 4:30-5:30 pm

or by appointment

 

Course Objectives

Accounting information systems (AISs) develop and distribute information about organizations for internal and external decision-making.  Understanding these systems has been deemed very important to the accounting profession, with a section of the CPA exam covering these concepts.  This course will assist you in developing a conceptual understanding of the roles and impacts of accounting information and information technology in decision-making.  You will learn to use AISs and contribute to the interdisciplinary team effort of designing, implementing, maintaining, and enhancing AISs.

Specifically, we will focus on studying 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) develop and enhance their analytical skills and their ability to analyze unstructured problems (i.e. problems with more than one defensible solution), (b) utilize effective communication (oral and writing) skills and group skills, and (c) develop various computer skills.

This course does require extensive use of the computer as a tool.  To accomplish the objectives of this course, you will spend a significant portion of your time both in and out of the class learning and using computerized information systems and their vagaries.  Many of the class assignments will involve the use of the computer.

To facilitate your learning experience, please be prepared to cope with the realities of working with computers.  As you have undoubtedly learned by now, computer networks may go down without any warning and hard drives can crash, again without any warning.  Since most computer assignments take longer to complete than you anticipate, YOU need to allow additional time for this possibility.  Please keep in mind that the computer labs and/or networks may become very busy at times (particularly towards the end of the semester!) and you may have a difficult time getting your work completed if you do not plan for these eventualities.

Course Content Learning Outcomes

Upon successful completion of this course, students will be able to:

LO1:  Build on technical skills in technologies like R and Alteryx and understand how these are part of a larger data analytics skill set relevant to accounting.

LO2:  Understand uses and limitations of particular accounting information systems/technologies in relation to the characteristics of businesses, including the data.

LO3:  Discuss the various types of computer fraud and abuse techniques and controls.

LO4:  Understand the fundamentals of controls structure and controls necessary to combat computer fraud and abuse.

LO5:  Utilize appropriate documentation techniques, including flowcharts, DFD, business process maps, and process memos.

LO6:  Understand the basics of a computer-based information system audit.

 

Required Text / Software

  1. Accounting Information Systems, 15th, Romney & Steinbart, 2021
  2. R, RStudio, and Microsoft Excel will be required for homework.*

 

* R and RStudio are free to install, we will complete the installation in class; Microsoft Office is available at https://itsupport.ou.edu/TDClient/35/Norman/Home/ for OU students.

 

Course Website/Communications

Announcements, course materials, and grades will be posted on Canvas (http:// canvas.ou.edu). 

 

 

Assignments and Grading Policy

Your final grade is based on the total points you have accumulated and not the percentages displayed on Canvas!  Performance in this course will be evaluated in four areas: class participation and quizzes, homework assignments, projects, and exams. These components will be weighted according to the table below, followed by the statement of expectations and the grade assignments table:

Grade

Points

A = Excellent work

900-1000

B = Good work

800-900

C = Acceptable work

700-800

D = Marginally acceptable work

600-700

F = Unacceptable work

Below 600

 

 

 

Participation

We will have lab sessions for up to half of the duration of the class, we will finish short coding assignments in the lab session. These assignments will be counted toward your participation grade. Please bring your laptop to each week’s meeting starting in the first week; if you do not own a laptop, you can reserve a laptop from the price college computer lab at https://www.ou.edu/price/fsservices/fsit/it_handbook/PriceCollegeComputerLabs

If you are in class, follow along, and post the assignment answers we get, you will get full credit. However, these assignments are left open until Sunday for students who cannot attend class to complete. Another tool to garner participation is participating in discussion boards on CANVAS.  There will be no points given for questions about an assignment or test. 

Homework Assignments

Homework assignments for this course are designed to encourage students to work actively with the course material and master course materials. Further, homework enables students and the instructor to recognize not yet fully understood points. Students are encouraged to attempt each of the homework problems seriously. If you get seriously stuck on a problem, note (on the homework) your specific difficulty and move on.  Please remember to use office hours for help with homework.  Also, emailing the instructor can help with homework problems.  

Students may discuss the homework problems and approaches to answering them with their classmates. However, students are expected to work independently in the actual writing up of their work. For instance, if two (or more) homework answers have the same typos, or mirrors the solution set, it will be assumed that work was not done independently and therefore represents an honor code violation. The instructor will take appropriate action and report the violation in such cases. More importantly, it is essential that you understand the homework assignments in order to do well on the exams.

Quizzes

Quizzes are short multiple-choice assignments allowing you to grasp the chapter's salient points. They are usually due after each chapter and before the next chapter begins.  We will cover quiz materials in class.  You will have two attempts to take, and I will keep the highest grade. 

Exams

There will be two major exams in the course – midterm and final. You must be present to take the exam.

The midterm will cover material covered before the midterm exam date and may consist of questions and problems in multiple formats (multiple choice, short answer problems, etc.). A study guide will be given close to the test date outlining the types of questions asked (multiple choice, short answer, etc.)  In taking all the exam, students will be allowed to use one 8.5×11 note sheet, front-and-back, which may be either hand-written or printed out.

The final exam will be comprehensive (i.e., cover all course material – as the final chapters build on previous knowledge), but will focus heavily on chapters not covered in the first midterm.   It will consist of multiple-choice questions.  The exam is designed to assess your basic understanding of the concepts and their application, much like you may be tested on the CPA exam over these topics.   Students will be provided with a study guide prior to the final. In taking the exam, students will be allowed to use one 8.5×11 note sheet, front-and-back, which may be either hand-written or printed out.

The 2 technical quizzes may ask the students to work on a few problems, writing out their answers with the technical tools they have learned (possibly SQL, Segregation of duties, Flowcharting and Data Flow Diagramming).  Again, a study guide outlining the content and format of these quizzes will be provided close to the test.

Extra Credit :

There are up to 30 points of extra credit opportunities.  

There are three different sources (listed below) for extra credit in this course, and the specific  requirements are posted on Canvas for each assignment:

1)  To encourage you to keep abreast on IT, I will award up to 5 extra credit points for the summary of each article (assigned).  Information technology changes at an extraordinary pace.  It is in every accountant’s best interest to understand something about information technology.  Therefore, we will discuss current events in IT and why this might be important to the field of accounting. 

Regarding any article submitted for extra credit, you must be prepared to summarize in class in a complete and thorough manner (though it may not be required – I will call on you in class if I want you to summarize the event for the class).   A written two-paragraph summary is required.  If the article is new, the citation must be uploaded to the assignment in Canvas.  No duplicate articles/topics will be accepted.  This must be an individual effort.  There will be a place on Canvas to drop these submissions.

2) There may be other extra credit opportunities during the semester, such as short assignments and exercises.

 

Please note, the above-mentioned EXTRA CREDIT POINTS are not MANDATORY by any means. 

 

 

Table of Assignments and associated grades:

Assignments

    Points Possible

Subtotals for each category

% of Total  Points

Long Assignments/Projects

 

 

 

SQL/R Tutorial

40

 

 

SQL Homework 1

60

SQL Homework 2

40

ASSIGNMENT: COSO Application with the ARK

30

ASSIGNMENT: Chapter 7 Segregation of Duties

5

Assignment: The Merger Analysis and Queries

50

225

22.5%

Participation (Labs)

Chapter 1 Participation Assignment

5

Week 3 Participation Assignment

5

 

 

Week 4 Participation Assignment

5

Chapter 3 Participation Assignment: DFD

5

Chapter 3 Participation Assignment:  Flowcharts

5

Chapter 8 Participation Assignment

5

Chapter 9 Participation Assignment

5

Chapter 10 Participation Assignment

5

Chapter 12 Participation Assignment

5

Chapter 13 Participation Assignment

5

Chapter 14 Participation Assignment I

5

Chapter 14 Participation Assignment II

5

60

6%

 

EXAMs

Chapter 3 Technical Quiz

80

 

 

Midterm EXAM 1_ Ch1, 2, 4, 5, and 6

240

SQL Technical Quiz

95

Final Exam

245

660

66%

Short Quizzes

Chapter 1 Quiz

5

Chapter 2 Quiz

5

 

 

Chapter 5 Quiz

5

Chapter 6 Quiz

5

 

 

Chapter 8 Quiz

5

 

 

Chapter 9 Quiz

5

Chapter 10 Quiz

5

Chapter 11 Quiz

5

Chapter 12 Quiz

5

Chapter 13 Quiz

5

 

 

Chapter 14 Quiz

5

55

5.5%

Extra Credit

Extra Credit - Article on Fraud

5

Extra Credit - Write extra queries

5

 

 

Extra Credit-Zero Level DFD assignment

5

Extra Credit - Short assignments

15

30

3%

Total Points without Extra Credit

1000

Maximum Allowed Extra Credit

30

Total Possible Points

1030

Grades are calculated based on the following points

1000

 

Timeliness

To receive full credit for a written assignment, assignments must be turned in at the beginning of the class period on the day it is due or via email before class. Late work will not be accepted. If you have obligations that conflict with exam or assignment due dates, you should make arrangements with the instructor as soon as possible. Feel free to email homework assignments if necessary.

 

Missed Exams/Assignments

Make-up exams will be given only in extraordinary circumstances. If you expect to miss an exam or to be unable to meet another requirement, please discuss this with the instructor before the scheduled date.

 

Score/Grade Appeals

Students wishing to appeal a grade or score must submit the appeal to the instructor in writing within 48 hours of receiving the graded work. Score changes are at the discretion of the instructor.  It is important to understand that your score may go up or down based upon a complete review of the work in question. It is usually the case that changing a few points on an assignment rarely makes a difference in the final grade. As such, student (and instructor) time is generally much better spent discussing and clarifying the information content presented in the course.

Schedule

Weeks

Date

Topic/Readings

1

Jan 16

Syllabus; Chapter 1 An Overview; Lab setup

2

Jan 23

Chapter 2  Overview of Transaction Processing and Enterprise Resource Planning Systems

3

Jan 30

Chapter 4 Relational Databases Romney Queries

4

Feb 6

Chapter 5 Intro to Data Analytics

5

Feb 13

Chapter 6 Transforming Data

6

Feb 20

Chapter 8 Fraud and Errors

7

Feb 27

Chapter 9 Computer Fraud and Abuse Techniques

8

March 5

Technical Quiz and Exam 1

9

March 12

Chapter 10 Control and AIS

10

March 19

Spring Break

11

March 26

Chapter 11 Controls for Information Security

12

April 2

Chapter 3 Systems Documentation Techniques

13

April 9

Chapter 3 Systems Documentation Techniques Cont'd

14

April 16

Chapter 13  Processing Integrity

15

April 23

Chapter 14 The Revenue Cycle

16

April 30

Final Exam Tuesday, April 30th, 2024*

 

Please note that the schedules are tentative.  The instructor reserves the right to change the syllabus and schedule as the semester proceeds.  It is the student's responsibility to find out what happened during any class you may have missed!  Check Canvas for the due dates of all assignments and tests.

*FINAL EXAM DATES:

As an evening class, our final exam will take place on the last day of the class.

Tuesday, April 30th, 2024, Adams Hall | Room 3106

You will need a computer for Exams.

 

 

Copyright Syllabus Statement for In-Person or Online Courses

Sessions of this course may be recorded or live-streamed. These recordings are the intellectual property of the individual faculty member and may not be shared or reproduced without the explicit, written consent of the faculty member. In addition, the privacy rights of others such as students, guest lecturers, and providers of copyrighted material displayed in the recording may be of concern. Students may not share any course recordings with individuals not enrolled in the class or upload them to any other online environment.

 

Academic Integrity

The accounting and finance professions demand adherence to ethical standards, and I expect integrity in all that you do in class.  Any attempt to unfairly influence your grade or the grade of another student (including submitting the work of another student or team as your own, misrepresenting attendance for yourself or others, violating stated exam policies, or lying to your instructor or teammates to influence outcomes) violates the OU Academic Integrity Code that governs student academic performance in and out of the classroom. The Academic Integrity Code can be reviewed online at http://integrity.ou.edu.  All work assigned in this course is to be completed individually (unless otherwise stated). The steps and procedures as outlined in the Academic Integrity Code will be followed in all cases of academic misconduct in this class.

 

Cheating is strictly prohibited at the University of Oklahoma because it devalues the degree you are working hard to get. As a member of the OU community, it is your responsibility to protect your educational investment by knowing and following the rules. For specific definitions on what constitutes cheating, review the Student’s Guide to Academic Integrity at http://integrity.ou.edu/students_guide.html

 

To be successful in this class, all work on exams and quizzes must be yours and yours alone.  You may not receive outside help. On examinations and quizzes, you will never be permitted to use your notes, textbooks, calculators, or any other study aids. Should you see someone else engaging in this behavior, I encourage you to report it to me or directly to the Office of Academic Integrity Programs. That student is devaluing not only their degree but yours, too. Be aware that it is my professional obligation to report academic misconduct, which I will not hesitate to do. Sanctions for academic misconduct can include expulsion from the University and an F in this course, so don’t cheat. It’s simply not worth it.

 

Final Exam Preparation Period

Pre-finals week will be defined as the seven calendar days before the first day of finals. Faculty may cover new course material throughout this week. For specific provisions of the policy please refer to OU’s Final Exam Preparation Period policy.

 

Title IX Resources and Reporting Requirements

Anyone who has been impacted by gender-based violence, including dating violence, domestic violence, stalking, harassment, and sexual assault, deserves access to resources so that they are supported personally and academically. The University of Oklahoma is committed to offering resources to those impacted, including speaking with someone confidentially about your options, medical attention, counseling, reporting, academic support, and safety plans. If you would like to speak with someone confidentially, please contact OU Advocates (available 24/7 at 405-615-0013) or another confidential resource (see “Can I make an anonymous report?”). You may also choose to report gender-based violence and discrimination through other means, including by contacting the Institutional Equity Office (ieo@ou.edu, 405-325-3546) or police (911). Because the University of Oklahoma is committed to the safety of you and other students, I, as well as other faculty, Graduate Assistants, and Teaching Assistants, are mandatory reporters. This means that we are obligated to report gender-based violence that has been disclosed to us to the Institutional Equity Office. This includes disclosures that occur in class discussions, writing assignments, discussion boards, emails, and during Student/Office Hours. For more information, please visit the Institutional Equity Office. 

 

Adjustments for Pregnancy/Childbirth-Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact your professor or the Accessibility and Disability Resource Center at 405/325-3852 as soon as possible. Also, see the Institutional Equity Office FAQ on Pregnant and Parenting Students’ Rights for answers to commonly asked questions.

 

Mental Health Support Services

If you are experiencing any mental health issues that are impacting your academic performance, counseling is available at the University Counseling Center (UCC). The Center is located on the second floor of the Goddard Health Center, at 620 Elm Rm. 201, Norman, OK 73019. To schedule an appointment call (405) 325-2911. For more information, please visit University Counseling Center.

 

Religious Observance (required)

It is the policy of the University to excuse the absences of students that result from religious observances and to reschedule examinations and additional required classwork that may fall on religious holidays, without penalty. [See Faculty Handbook 3.15.2]

 

Emergency Protocol

During an emergency, there are official university procedures that will maximize your safety.

Severe Weather: If you receive an OU Alert to seek refuge or hear a tornado siren that signals severe weather.

  1. Look for severe weather refuge location maps located inside most OU buildings near the entrances
  2. Seek refuge inside a building. Do not leave one building to seek shelter in another building that you deem safer. If outside, get into the nearest building.
  3. Go to the building’s severe weather refuge location. If you do not know where that is, go to the lowest level possible and seek refuge in an innermost room. Avoid outside doors and windows.
  4. Get in, Get Down, Cover Up
  5. Wait for official notice to resume normal activities.

Additional Weather Safety Information is available through the Department of Campus Safety.

Armed Subject/Campus Intruder If you receive an OU Alert to shelter-in-place due to an active shooter or armed intruder situation or you hear what you perceive to be gunshots:

  1. Avoid: If you believe you can get out of the area WITHOUT encountering the armed individual, move quickly towards the nearest building exit, move away from the building, and call 911.
  2. Deny: If you cannot flee, move to an area that can be locked or barricaded, turn off lights, silence devices, spread out, and formulate a plan of attack if the shooter enters the room.
  3. Defend: As a last resort fight to defend yourself.

For more information, visit OU’s Emergency Preparedness site.

Shots Fired on Campus Procedure – Video

Fire Alarm/General Emergency If you receive an OU Alert that there is danger inside or near the building, or the fire alarm inside the building activates: 1. LEAVE the building. Do not use the elevators. 2. KNOW at least two building exits 3. ASSIST those that may need help 4. PROCEED to the emergency assembly area 5 ONCE safely outside, NOTIFY first responders of anyone that may still be inside the building due to mobility issues. 6. WAIT for official notice before attempting to re-enter the building. OU Fire Safety on Campus

 

Reasonable Accommodation Policy

The Accessibility and Disability Resource Center is committed to supporting students with disabilities to ensure that they are able to enjoy equal access to all components of their education.  This includes your academics, housing, and community events.  If you are experiencing a disability, or a mental/medical health condition that has a significant impact on one or more life functions, you can receive accommodations to provide equal access.  Possible disabilities include, but are not limited to, learning disabilities, AD(H)D, mental health, and chronic health.  Additionally, we support students with temporary medical conditions (broken wrist, shoulder surgery, etc.) and pregnancy.  To discuss potential accommodations, please contact the ADRC at 730 College Avenue, (ph.) 405.325.3852, or adrc@ou.edu. 

 

A MS words version of the syllabus can be found here