ACC 564 – Accounting Information Systems (Prerequisite: ACC 562) COURSE DESCRIPTION Introduces the student to systems analysis and application of information systems concepts to the accounting process and accounting models, both manual and automated. INSTRUCTIONAL MATERIALS Required Resources Romney, M. B., & Steinbart, P. J. (2012). Accounting information systems. (12th ed.). Upper Saddle River, NJ: Pearson. Supplemental Resources Dehghanzade, H., Moradi, M. A., & Raghibi, M. (2011). A Survey of Human Factors' Impacts on the Effectiveness of Accounting Information Systems. International Journal of Business Administration. 2(4), 166-174. doi: 10.5430/ijba.v2n4p166 Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A Review of ERP Research: A Future Agenda for Accounting Information Systems. Journal of Information Systems. 25(1), 37-78. doi: 10.2308/jis.2011.25.1.37 Guan, J., Levitan, A. S., & Kuhn, J. R. (2013). How AIS can progress along with ontology research in IS. International Journal of Accounting Information Systems. 14(1), 21-38. doi: 10.1016/j.accinf.2012.08.002 Moorthy, M., Krishna, O. O. V., Samsuri, C. A. S. B., Gopalan, M., & King-Tak, Y. (2012). Application of Information Technology in Management Accounting Decision Making. International Journal of Academic Research in Business & Social Sciences. Vol. 2 Issue 3, p1-16 Shamszadeh, B. & Sharif, A. A. (2012). Computerized Accounting Information Systems (CAIS) Versus Security Threats. Journal of Academic Research in Economics. Vol. 4 Issue 1, p69-79 Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics & Finance. 4(5), 136-145. doi: 10.5539/ijef.v4n5p136 Wilkin, C. L. & Chenhall, R. H. (2010). A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems. Journal of Information Systems. 24(2), 107-146. doi: 10.2308/jis.2010.24.2.107 COURSE LEARNING OUTCOMES 1. Examine accounting information systems, activities, transactions, and their impact on organizational performance, strategy, and culture. 2. Analyze the business activities that comprise an accounting information system to determine the information needs to support decision-making function. 3. Examine and use data flow diagrams and flowcharts to understand, evaluate, and design information systems. 4. Evaluate the approaches and techniques that are used to commit and prevent computer fraud. 5. Examine control and security concepts related to accounting information systems to ensure data integrity and safety. 6. Analyze the accounting information systems audit process. 7. Apply fundamental concepts related to database systems and management. 8. Examine the phases of the systems development life cycle and key issues related to systems analysis. 9. Analyze the systems design, implemental, and operational processes. 10. Use technology and information resources to research issues in accounting i.

1. ACC 564 – Accounting Information Systems
(Prerequisite: ACC 562)
COURSE DESCRIPTION
Introduces the student to systems analysis and application of
information systems concepts to the accounting process and
accounting models, both manual and automated.
INSTRUCTIONAL MATERIALS
Required Resources
Romney, M. B., & Steinbart, P. J. (2012). Accounting
information systems. (12th ed.). Upper Saddle River, NJ:
Pearson.
Supplemental Resources
Dehghanzade, H., Moradi, M. A., & Raghibi, M. (2011). A
Survey of Human Factors' Impacts on the Effectiveness of
Accounting Information Systems. International Journal of
Business Administration. 2(4), 166-174. doi:
10.5430/ijba.v2n4p166
Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A Review
of ERP Research: A Future Agenda for Accounting Information
Systems. Journal of Information Systems. 25(1), 37-78. doi:
10.2308/jis.2011.25.1.37
Guan, J., Levitan, A. S., & Kuhn, J. R. (2013). How AIS can
progress along with ontology
research in IS. International Journal of Accounting Information
Systems. 14(1), 21-38. doi: 10.1016/j.accinf.2012.08.002
Moorthy, M., Krishna, O. O. V., Samsuri, C. A. S. B., Gopalan,
M., & King-Tak, Y. (2012). Application of Information

2. Technology in Management Accounting Decision Making.
International Journal of Academic Research in Business &
Social Sciences. Vol. 2 Issue 3, p1-16
Shamszadeh, B. & Sharif, A. A. (2012). Computerized
Accounting Information Systems (CAIS) Versus Security
Threats. Journal of Academic Research in Economics. Vol. 4
Issue 1, p69-79
Soudani, S. N. (2012). The Usefulness of an Accounting
Information System for
Effective Organizational Performance. International Journal of
Economics & Finance. 4(5), 136-145. doi:
10.5539/ijef.v4n5p136
Wilkin, C. L. & Chenhall, R. H. (2010). A Review of IT
Governance: A Taxonomy to Inform
Accounting Information Systems. Journal of Information
Systems. 24(2), 107-146. doi: 10.2308/jis.2010.24.2.107
COURSE LEARNING OUTCOMES
1. Examine accounting information systems, activities,
transactions, and their impact on organizational performance,
strategy, and culture.
2. Analyze the business activities that comprise an accounting
information system to determine the information needs to
support decision-making function.
3. Examine and use data flow diagrams and flowcharts to
understand, evaluate, and design information systems.
4. Evaluate the approaches and techniques that are used to
commit and prevent computer fraud.
5. Examine control and security concepts related to accounting
information systems to ensure data integrity and safety.
6. Analyze the accounting information systems audit process.
7. Apply fundamental concepts related to database systems and
management.

3. 8. Examine the phases of the systems development life cycle
and key issues related to systems analysis.
9. Analyze the systems design, implemental, and operational
processes.
10. Use technology and information resources to research issues
in accounting information systems.
11. Write clearly and concisely about accounting information
systems using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for
students to spend 13.5 hours in weekly work. This includes
preparation, activities, and evaluation regardless of delivery
mode.
Week
Preparation, Activities, and Evaluation
Points
1
Preparation
· Reading(s)
· Chapter 1: Accounting Information Systems: An Overview
· Chapter 2: Overview of Transaction Processing and Enterprise
Resource Planning (ERP)
· e-Activities
· Review Strayer University’s last annual report and use other
tools to find out more about Strayer’s business model. Be
prepared to discuss.
· Using the Strayer databases and Internet, select and review a
firm that has multiple-lines of businesses. For example, review
the Washington Post Corporation to see how it is a multiple-line
business organization.
Activities
· Discussions
Evaluation
· None

4. 20
2
Preparation
· Reading(s)
· Chapter 3: Systems Documentation Techniques
· Chapter 5: Computer Fraud
· e-Activity
· Using the Strayer databases and Internet, select a corporation
whose business processes you will be able to analyze. Be
prepared to discuss.
Activities
· Discussions
Evaluation
· Assignment 1: Information Needs for the AIS
20

5. 200
3
Preparation
· Reading(s)
· Chapter 6: Computer Fraud and Abuse Techniques
· Chapter 7: Internal Control and Accounting Information
Systems
· e-Activity
· Using the Internet, locate and review the Sarbanes-Oxley Act
legislation online. Be prepared to discuss.
Activities
· Discussions
Evaluation
· Quiz 1: Chapters 1, 2, 3, and 5
20
80
4
Preparation
· Reading(s)
· Chapter 8: Information Systems Controls for System
Reliability – Part 1: Information Security
· Chapter 9: Information Systems Controls for System
Reliability – Part 2: Confidentiality and Privacy
· e-Activity
· Locate and review annual reports about Amazon.com. Be

6. prepared to discuss.
Activities
· Discussions
Evaluation
· Assignment 2: Hacking the AIS
20
240
5
Preparation
· Reading
· Chapter 10: Information Systems Controls for System
Reliability – Part 3: Processing Integrity and Availability
· Chapter 11: Auditing Computer-Based Information Systems
Activities
· Discussions
Evaluation
· Quiz 2: Chapters 6 through 9
20
80

7. 6
Preparation
· Reading(s)
· Chapter 12: The Revenue Cycle: Sales to Cash Collections
· Chapter 13: The Expenditure Cycle: Purchasing to Cash
Disbursements
· e-Activity
· Visit a Website (iTunes, Amazon.com, etc.) that sells good
and services. Be prepared to discuss.
Activities
· Discussions
Evaluation
· None
20
7
Preparation
· Reading(s)
· Chapter 15: The Human Resources Management and Payroll
Cycle
· Chapter 16: General Ledger and Reporting System
· e-Activity
· Research the Internet and locate a firm that specializes in
providing payroll services as an outsourcer. Be prepared to
discuss.
Activities
· Discussions
Evaluation

8. · Assignment 3: Fraud in the AIS
20
280
8
Preparation
· Reading(s)
· Chapter 4: Relational Databases
· Chapter 17: Database Design Using the REA Model
· e-Activity
· Use the Internet to review at least two news articles or
publications about current and future trends in the use of
relational databases. Be prepared to discuss.
Activities
· Discussions
Evaluation
· Quiz 3: Chapters 10 through 13
20

9. 80
9
Preparation
· Reading(s)
· Chapter 20: Introduction to Systems Development and Systems
Analysis
· Chapter 21: AIS Development Strategies
· e-Activity
· Use the Internet to review at least two news articles or
publications about current and future trends in the use of
relational databases. Be prepared to discuss.
Activities
· Discussions
Evaluation
· Quiz 4: Chapters 4, 15, 16, and 17
20
80
10
Preparation
· Reading(s)
· Chapter 22: Systems Design, Implementation, and Operation
· e-Activity
· Use the Internet to research changes in one industry (e.g.,
accounting, insurance, government, etc.) that could affect the
way a company conducts its business. Be prepared to discuss.

10. Activities
· Discussions
Evaluation
· Assignment 4: Changing the AIS
20
320
11
Preparation
· Reading(s): None
· e-Activities
· Use the Internet to review accounting conferences sponsored
by the American Institute of Certified Public Accountants
(AICPA) .Be prepared to discuss.
· Use the Internet to review a key accounting information
systems product from Oracle and Microsoft.
Activities
· Discussions
Evaluation
· Final Exam: Chapters 1 through 10, 11 through 13, 15 through
17, and 20 through 22

11. 20
380
GRADING SCALE – GRADUATE
Assignment
Total Points
% of
Grade
Quizzes (open book with a 2-hour time limit per quiz). Each
quiz will cover 4 chapters with 5 questions per chapter, worth 4
points apiece
320
16%
Assignment 1: Information Needs for the AIS
200
10%
Assignment 2: Hacking the AIS
240
12%
Assignment 3: Fraud in the AIS
280
15%
Assignment 4: Changing the AIS
320
16%
Final Exam (open book with a 2-hour time limit)
Part 1: Chapters 1-10; 5 questions per chapter worth 4 points
apiece
Part 2: Chapters 11-13, 15-17, and 20-22; 5 questions per
chapter worth 4 points apiece
380
20%

12. Participation (22 discussions worth 10 points apiece)
220
11%
Totals
1,960
100%
Points
Percentage
Grade
1,764 – 1,960
90% – 100%
A
1,568 – 1,763
80% – 89%
B
1,372 – 1,567
70% – 79%
C
Below 1,372
Below 70%
F
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contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or
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ACC 564 Student Version 1158 (7-15-2015) Page 6 of 6