SYLLABUS

Learning Goals
At the end of the course, students will be able:

• To document an accounting system or subsystem using narrative descriptions, data flow diagrams, and flowcharts.
• To identify existing technologies that can be used for business applications.
• To distinguish how accounting information systems are used to achieve different organizational objectives and how they improve planning and control in an organization.
• To analyze and recommend internal controls appropriate to different accounting systems.
• To identify the basic functions of the revenue, expenditure, production, payroll/human resources and general ledger accounting systems and their interactions.
• To use an integrated accounting software package to enter and process transactions, and produce accounting documents and reports

Method of Instruction

• Classroom lecture and discussions.  Powerpoint slides and Word handouts on Blackboard
• Computer self-instruction with case studies
• Individual project on systems documentation
• Group project and presentation of a system developed by the group.

CLASS POLICIES

A.   GENERAL CONDUCT
Students are encouraged to ask questions and participate in class discussions. Habitual tardiness, personal conversations during class time, the reading of newspapers during class time, and sleeping during class will not be as it is disruptive to your fellow students. Additionally, please turn off all cell phones and pagers during class or you will be asked to leave the class and an absence recorded. No cell phones may be used during tests for any purpose.

B.   ATTENDANCE

Students are required to attend this class.  Students in a day class (1 hour and 15 minutes) are allowed two (2) undocumented absences.  This means you can miss the class two times without bringing some form of documentation for your absence. NOTE:  Students in a night class are also allowed two (2) undocumented absences but one night class (2 hours  40 minutes) is considered the equivalent of two classes.  Therefore a night student may miss one entire night class without documentation or miss one-half of two night classes without documentation.  Documentation includes doctor's notes, notes from employers on their letterhead, police reports, jury summons, and the like. Documentation of an absence must be presented within one week of the absence (or your return to class) or the absence will be considered undocumented.  If you are sick or in the hospital and will be absent for an extended period of time, you should have someone contact me so I will know you are still in the class.

The third instance of an undocumented absence will result in a reduction of your total points for grading by 150 points. The fourth instance of cutting will result in another 150 point reduction which will make your grade an F.

Students are required to sign-in on the day's sign-in sheet as documentation of your attendance. For a night class, students will have to re-sign-in after the break mid-way through the class. If you leave the class as soon as you sign in, this will be considered an undocumented absence unless you have prior permission from the faculty member to leave. I will check the signature for authenticity, so do not have a friend sign-in for you. It is your responsibility to remember to sign-in, not the faculty member's responsibility to remind you. You could possibly lose points if you forget to sign-in.

Attendance is mandatory for the class(es) having the group presentations at the end of the semester. If you do not attend this class session or stay the entire time, you will lose 10 points from your total point score.

C.   BEGINNING AND END OF CLASS
I come to class early to turn on media equipment. DO NOT "attack" me with questions as soon as I walk in the door. First it is rude, and second, it often causes me to miss a step in the media setup process which means I have to log out and go through the process again. Let me get the equipment working before you ask your questions; I come early enough that you will have time before class to have your problem addressed.

At the end of class, let me close down the systems properly before you ask your questions. Again there is an order to the procedures to turn off the equipment properly. Please be aware that other classes may need to have the room following our class so be prepared to discuss your problem in the hall. Students cannot remain in the room following class without a faculty member present because of the potential for theft of or damage to the media equipment.

D.  ETHICAL BEHAVIOR
The professor will follow the sanctions in the Code of Student Conduct as published in the current catalog of Old Dominion University. This information is also available at www.odu.edu, select Current Students, in the section labeled Campus Life select Student Handbook, select the pdf format, and finally select Honor System. Or you may go to studentservices.odu.edu/osja/ and select Student Disciplinary Policies and Procedures. Plagiarism and academic cheating will not be tolerated and will result in an F for the course.

E.  DISRUPTIVE BEHAVIOR
The professor will follow the sanctions of the ODU Disruptive Students Policy included within the Code of Student Conduct as published in the current catalog of Old Dominion University. This information is also available at www.odu.edu, select Current Students, in the section labeled Campus Life select Student Handbook, select the pdf format, and finally select Honor System. Or you may go to studentservices.odu.edu/osja/ and select Student Disciplinary Policies and Procedures. I become particularly irritated when I announce class is starting and students continue to carry on their personal business. Such incidents will be referred to the Vice President for Student Services for disciplinary action after a single warning.

F.   E-MAIL ETIQUETTE
When you send an e-mail to faculty, please put a description on the subject line that says what course you are enrolled in and what your question is about.  The University has problems with viruses being sent by e-mail and I erase any e-mail without reading it that does not have an entry in the subject line or simply says hello.  Further, sign your entire name to the e-mail. You are not the only John or Jane that I teach in the course of the semester!  When you send e-mail from a personal account it is often impossible to identify who it is from without a student's name.  Additionally, do not "text message" faculty members.  Consider a faculty member to be a potential employer and you want to impress them with your ability to write logically and with good grammar

• Documentation problem - This is an individual project.
• Computer homework with Sage Peachtree Accounting - This is an individual project.
• Group Project and Presentations. Groups will be assigned by Dr. Henry after the
  Documentation Problem is graded. If you wish to get started on the group project early, read the section of the syllabus describing the project and begin developing a company that would use either a revenue or expenditure cycle.

Homework assignments must be handed in on the date specified in the syllabus at the beginning of class. LATE ASSIGNMENTS WILL NOT BE ACCEPTED AND YOU WILL RECEIVE A ZERO. If you have completed part of the homework, but not the entire assignment, hand it in; receiving some points is better than receiving a zero.

READ THIS SECTION CLOSELY

TESTS 

Tests must be taken as scheduled.  No make-up tests will be offered. If a student has to miss a test because of illness, work or some extenuating situation, Dr. Henry must be contacted in advance and some form of documentation should be presented for the absence within one week of the student's return to class.  In the event of an emergency on test day (car accident, family), Dr. Henry may be contacted as soon as possible after the test and documentation of the absence should be presented upon the student's return to class.  If I do not hear from a student missing a test within 48 hours of a test date, there is no way to receive any score other than a zero. Being tired or not having studied enough is not a sufficient excuse for missing a test and the student will receive a 0 (zero) for the missed test. If a student has a documented reason for missing a test, the point value will be increased on the next test (Example: You miss test 1, Test 2 will be worth 200 points instead of 100 points).   Students are allowed to miss one test only with documentation and receive the points on the next test.  Students missing more than one test or missing a test without documentation will receive a 0 (zero) on the missed tests. This does not mean that if you take a test and do badly on it that I drop the low score; you must complete 400 points worth of tests.  STUDENTS MUST TAKE THE FINAL EXAM.

In some instances of weather cancellations or because of extensive student questions slowing course coverage, I may not be able to complete a lecture on material that will be on a test.  That does not mean the material will not be on the test.  You are a junior, senior or graduate student and, as such, you should be capable of reading the class notes in the course pack and reading the chapters included on the test.  Consider this training for the world of work when your boss gives you an assignment and no guidance on how to complete it.

ACCOUNTING ASSESSMENT EXAM

This is a comprehensive accounting exam that must be taken by all undergraduate accounting majors and minors.  The exam contains 20 multiple choice questions from each of the five required undergraduate accounting courses for a total of 100 questions (ACCT 301, 302, 311, 421, 460 (or 317)).  You will have seen the questions in the same form or similar form on exams in those classes.

Students matriculating under the 2006-2008 catalog must take ACCT 301, 302, & 311 as prerequisites to ACCT 460, and ACCT 421 as a prerequisite or co-requisite for ACCT 460 so their grade is based on all 100 questions.  Students under previous catalogs had different prerequisites for ACCT 460.  Their grade on the Accounting Assessment Exam will be adjusted based on the courses they have taken or are taking on their transcript.  Example of such an adjustment:  The student has had ACCT 301 & 311 and is taking ACCT 302 and ACCT 460 this semester.  Their grade is based on the 80 questions from those courses.  If the student gets 60 questions correct, the grade will be 60 out of 80 or 75% (75 points).

Extra Credit Quiz
There will be a quiz on the Writing Tips on the Blackboard on the date noted on the syllabus calendar. The quiz is worth ten (10) points. The points will be added to your final point total for all tests and homework for the semester. A thought to consider is that if you are quizzed on the Writing Tips, they must be important to the Group Project.

Students Pursuing Honors Upgrades
This class is not available for Departmental Honors Upgrade.