ACCOUNTING INFORMATION SYSTEMS (AIM 6343)

&
INFORMATION AGE ENTERPRISE (MIS 6350)

COURSE SYLLABUS

INSTRUCTOR: Dr. Indranil R. Bardhan

TELEPHONE: 972-883-2736
E-MAIL: bardhan@utdallas.edu
OFFICE: SOM 4.431
OFFICE HOURS: Monday 5-6 pm, and Wednesday 4:30 – 6:30 pm.

TEXT:
Accounting Information Systems, 6th Edition, by Gelinas, Sutton, and Hunton (includes
supplement). Thomson Southwestern Publishers, 2004. ISBN: 0-324-22098-7

COURSE WEB PAGE:

Visit http://www.utdallas.edu/~bardhan/AIM6343.htm for all course-related information

including syllabus, lecture notes/slides, homework questions and solutions.

COURSE OBJECTIVES:

Accounting information systems generally lie at the foundation of an organization’s enterprise-

wide information systems. Hence, an understanding of the role of accounting information
systems is critical to successful management, auditing, and information systems development in
today’s evolving business environment. Due to significant changes in organizational data
collection and reporting guidelines imposed by the Sarbanes-Oxley Act, it is imperative to
understand its implications on system documentation requirements, internal control assessments
and reporting on internal controls.

In this course, the intent is to provide you with the basic background and tools that will allow you
to assess the evolution of enterprise information systems, including contemporary accounting
systems. This requires a solid understanding of (1) the process by which effective systems are
designed and developed, (2) the key components of an effective entity-wide internal control
system, (3) the process by which efficient database design can be used to improve accounting
information flow, and (4) the contemporary issues involved in providing assurance services for
systems and database reliability. The course will provide a focused look at enterprise risk
management with emphasis on the requirements of the Sarbanes-Oxley Act. It will also provide
software demos using SAP R/3 or other comparable accounting information systems. Students
will receive a preliminary overview of SAP R/3 as a stepping stone toward other advanced
enterprise systems courses such as AIM 6338: Analysis and Design with SAP, AIM 6349/
MIS6302: Information Technology Strategy & Control, and MIS 6319: Enterprise Resource
Computing.
ATTENDANCE:

Each student is expected to arrive at class prepared to discuss the reading materials allowing class
lectures and discussion to use the readings as a foundation for broader discussions. Hence, your
preparedness for each session will determine how much you get out of the course.

GRADING:

The course will use an integrative approach that melds lecture, active student participation, and
group learning to enhance the academic experience. Active, quality classroom participation by
every member of the class is expected. The final grade will be determined on the following
basis:

Two quizzes 50%

Final Exam 30%
Class participation 20%

Please note that attendance and participation in class discussions will be used to calculate your
class participation grade.

ACADEMIC INTEGRITY:

All students in the class are expected to behave in accordance with academic integrity. Strict
adherence to the Policy on Cheating as stated in the Regent’s Rules and Regulations, Part One,
Chapter VI, Section 3, Subsection 3.2, subdivision 3.22 is expected. This policy reads:

Students are expected to be above reproach in all-scholastic activities.

Students who engage in scholastic dishonesty are subject to disciplinary
penalties, including the possibility of failure in the course and dismissal
from the university. Scholastic dishonesty includes but is not limited to
cheating, plagiarism, collusion, the submission for credit of any work or
materials that are attributable in whole or in part to another person, taking
an examination for another person, any act designed to give unfair
advantage to a student or attempt to commit such acts.
 Class Topic Readings
1 Introduction to Accounting Information Systems Chapter 1

2 Enterprise Information Systems Ch. 2

3 Fundamentals of e-commerce Ch 3

4 Documenting Information Systems Ch. 4

5 Database Management Systems Ch. 5

6 Quiz (1st module)

7 Introduction to Internal Control Ch. 7

8 Controlling Information Systems: IT Process Ch. 8

9 Controlling Information Systems: Business Process Controls Ch. 9

10 Quiz (2nd module)

11 Order Entry/Sales (OE/S) Process and Controls (software demo) Ch. 10

12 Billing / Accounts Receivable / Cash Receipts Process Ch. 11

Accounts Payable Process & Controls (software demo) Ch. 13

13 General Ledger and Reporting Process and Controls Ch. 16

14 Final Examination (3rd module)