Online · School of Business · Accounting, Economics, and Finance
Accounting Information Systems
- Section 8WK
- 11/08/2019 to 04/16/2020
- Modified 01/28/2020
This course builds upon the student’s existing basic knowledge of how accounting information systems function in today’s business environment. It strongly emphasizes the internal control features necessary to provide accurate and reliable accounting data as it looks at how accounting information is recorded, summarized, and reported in both manual and computerized systems. Internal control as it applies to production processes as required by Rule 404 of the Sarbanes-Oxley Act of 2002 is part of this course.
Financial Accounting with a score of 3 and Managerial Accounting with a score of 3 and Intermediate Accounting I with a score of 3 and Intermediate Accounting II with a score of 3 and Taxation with a score of 3 and Cost Accounting with a score of 3 and Auditing with a score of 3
Practicing accountants both in public and private accounting are expected to understand the basic principles and procedures relating to the design and operation of accounting information systems. Recent developments, notably the creation of the Public Accounting Oversight Board, make it obvious that advanced students also need exposure to how accounting systems and the auditor’s responsibility for them change over time.
Measurable Learning Outcomes
Upon successful completion of this course, the student will be able to:
- Assess the scope of Internal Controls requirements based on today’s Sarbanes-Oxley PCAOB environment.
- Interpret the intensity of opinion regarding PCAOB pronouncements, including a biblical perspective.
- Compare approaches to AIS including Enterprise Information, Enterprise Resource Planning, etc.
- Recognize the monetary and resource costs of implementing Sarbanes-Oxley Section 404.
- Formulate a vision of the future of AIS and Internal Controls including the direction of PCAOB pronouncements.
- Explain the evolving importance of AIS due to PCAOB guidance.
- Define the process of AIS, including design, review and implementation.
- Design AIS solutions, including Enterprise Resource Planning and System Integration.
Gelinas, U. J., Dull, R. B., Wheeler, P. R., & Hill, M. C. (2018). Accounting information systems (11th ed.) Boston, MA: Cengage Learning. (This required resource has been provided in this course as an e-book). However, if the student prefers a physical copy of the book he or she may purchase it through the Liberty University Online bookstore, MBS Direct. The purchase of the physical copy of the textbook is optional.
Disclaimer: The above resources provide information consistent with the latest research regarding the subject area. Liberty University does not necessarily endorse specific personal, religious, philosophical, or political positions found in these resources.
American Psychological Association. Publication manual of the American Psychological Association (Current ed.). Washington, DC: Author.
Additional Materials for Learning
- Computer with basic audio/video output equipment
- Internet access (broadband recommended)
- Blackboard recommended browsers
- Microsoft Word and Excel
Textbook readings and presentations
Course Requirements Checklist
After reading the Syllabus and Student Expectations, the student will complete the related checklist found in Module/Week 1.
Discussion Board Forums (3)
Discussion boards are collaborative learning experiences. Therefore, the student is required to provide a thread in response to the provided prompt for each forum. Each of the Discussion Board Forums will be divided into 2 separate modules/weeks. The first module/week, the student will submit their case study or article critique as a thread. The subsequent module/week, the student will respond to 2 of their classmates’ threads. Each reply must contain at least 200 words and 2 citations in current APA format. It is recommend as we grow in our faith to include a biblical reference these assignments.
The student will complete a 1½–2-page case study. Use current APA formatting with a title page, running head, and at least 2 sources in a reference list. No abstract is needed for this assignment. Upon the completion of the Case Study, the assignment must be submitted both in the Discussion Board Area as a thread and through the Assignment submission link located in the assigned module/week in order to be checked for plagiarism.
Article Critiques (2)
The student will find an article in a scholarly journal dealing with information systems theory or application, and will then summarize and critique it in 2–4 pages, citing at least 4 references. A title page in current APA, running head, and reference list are required for these critiques. No abstract is needed for this assignment. Upon the completion of each Article Critique, the assignment must be submitted both in the Discussion Board Area as a thread and through the Assignment submission link located in the assigned modules/weeks in order to be checked for plagiarism.
Textbook Assignments (2)
The student will work through a set of questions from the textbook and submit their answers to Blackboard. Please check weeks 4 and 6 for the instructions for the textbook assigments and what is required.
Individual Research Paper
The student will produce a research paper between 8–10 pages on a topic pertaining to Accounting Information Systems. A title page in current APA, running head, abstract, and reference list must be included with the paper. This paper must contain at least 8 sources. This submission will be checked for plagiarism. It is recommended to provide a biblical reference to associate the material research paper.
The student will complete 2 exams throughout the duration of this course. Exam 1 will cover textbook readings found within Modules/Weeks 1–3, and Exam 2 will cover textbook readings found within Modules/Weeks 4–8. Each exam will be open-book/open-note and contain 25 multiple-choice questions based upon the textbook readings and presentations. Each exam will have a 1 hour and 15-minute time limit. The exams are found on Cengage.
Course Requirements Checklist
Discussion Board Forums (3 at 40 pts ea)
Article Critiques (2 at 100 pts ea)
Textbook Assignments (2 at 100 pts ea)
Individual Research Paper
Exams (2 at 100 pts ea)
Late Assignment Policy
Course Assignments, including discussion boards, exams, and other graded assignments, should be submitted on time.
If the student is unable to complete an assignment on time, then he or she must contact the instructor immediately by email.
Assignments that are submitted after the due date without prior approval from the instructor will receive the following deductions:
- Late assignments submitted within one week after the due date will receive up to a 10% deduction.
- Assignments submitted more than one week and less than 2 weeks late will receive up to a 20% deduction.
- Assignments submitted two weeks late or after the final date of the course will not be accepted outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.
- Group projects, including group discussion board threads and/or replies, and assignments will not be accepted after the due date outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.
Students with a disability and those with medical conditions associated with pregnancy may contact Liberty University’s Online Office of Disability Accommodation Support (ODAS) at [email protected] for accommodations. Such accommodations require appropriate documentation of your condition. For more information about ODAS and the accommodations process, including how to request an accommodation, please visit https://www.liberty.edu/online/online-disability-accommodation-support/. Requests for accommodations not related to disabilities or pregnancy must be directed to the Registrar’s Office, which generally handles medical needs support.
If you have a complaint related to disability discrimination or an accommodation that was not provided, you may contact ODAS or the Office of Equity and Compliance by phone at (434) 592-4999 or by email at [email protected]. Click to see a full copy of Liberty’s Discrimination, Harassment, and Sexual Misconduct Policy or the Student Disability Grievance Policy and Procedures.
In an effort to comply with U.S. Department of Education policies, attendance is measured by physical class attendance or any submission of a required assignment within the enrollment dates of the course (such as examinations, written papers or projects, any discussion board posts, etc.) or initiating any communication with one’s professor regarding an academic subject. More information regarding the attendance policy can be found in the Academic Course Catalogs. Regular attendance in online courses is expected throughout the length of the term. Students who do not attend within the first week of a sub-term by submitting a required academic assignment (such as the Course Requirements Checklist, an examination, written paper or project, discussion board post, or other academic activity) will be dropped from the course. Students who wish to re-engage in the course are encouraged to contact Academic Advising to discuss their enrollment options. Students who begin an online course, but at some point in the semester cease attending, and do not provide official notification to withdraw, will be assigned a grade of “FN” (Failure for Non-Attendance). Students wishing to withdraw from courses after the official start date should familiarize themselves with the withdrawal policy.
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For courses with a Pass/NP final grade, please refer to the Course Grading section of this syllabus for the assignment requirements and/or point value required to earn a Passing final grade.
The full policy statement and procedures are published in the Policy Directory.
Liberty University comprises a network of students, Alumni, faculty, staff and supporters that together form a Christian community based upon the truth of the Bible. This truth defines our foundational principles, from our Doctrinal Statement to the Code of Honor. These principles irrevocably align Liberty University’s operational procedures with the long tradition of university culture, which remains distinctively Christian, designed to preserve and advance truth. Our desire is to create a safe, comfortable environment within our community of learning, and we extend our academic and spiritual resources to all of our students with the goal of fostering academic maturity, spiritual growth and character development.
Communities are predicated on shared values and goals. The Code of Honor, an expression of the values from which our Doctrinal Statement was born, defines the fundamental principles by which our community exists. At the core of this code lie two essential concepts: a belief in the significance of all individuals, and a reliance on the existence of objective truth.
While we acknowledge that some may disagree with various elements of the Code of Honor, we maintain the expectation that our students will commit to respect and uphold the Code while enrolled at Liberty University.
Adherence to the principles and concepts established within facilitates the success of our students and strengthens the Liberty community.
The Code of Honor can be viewed in its entirety at http://www.liberty.edu/index.cfm?PID=19155.
Textbook: Gelinas et al., Accounting Information Systems (2018).
Reading & Study
Gelinas et al.: chs. 1–2
Course Requirements Checklist
Graduate Level Business Program Assessment
DB Forum Thread 1
Register or Sign up for Cengage
Gelinas et al.: chs. 3–4
DB Forum Replies 1
Article Critique 1
DB Forum Thread 2
Gelinas et al.: chs. 5–6
DB Forum Replies 2
Gelinas et al.: chs. 7–8
Textbook Assignment 1
Gelinas et al.: ch. 9
Article Critique 2
DB Forum Thread 3
Gelinas et al.: chs. 10–11
DB Forum Replies 3
Textbook Assignment 2
Gelinas et al.: chs. 12–13
Individual Research Paper
Gelinas et al.: ch. 16
DB = Discussion Board
NOTE: Modules/Weeks 1-7 begins on Monday and ends at 11:59 p.m. (ET) on Sunday. Module/Week 8 begin on Monday and end at 11:59 p.m. (ET) on Friday.