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1、会计信息系统AIS英语课程实施方案AccountingInformation Systems Syllabus1. Course Information3.Course Materials Required textbook: Romney, Marshall B., and Paul J. Steinbart. Accounting information systems, 14 Edition, global edition. 2018. Pearson Education limited. Additional material: SBO software manual (Chinese
2、)4. Program Learning Goal and Program Learning Objective Corresponding AOL learning goals are listed as follows:OrderCourse objectiveProgram learning objective1Students can understand the basic concepts and methods of accounting information system, ERP, database, fraud and controls, as well as syste
3、m developmentLO1.12Student can establish a basic conceptual framework to understand accounting information systems, including:(1) basic activities in main business cycles;(2) what data needs to be collected by managers in planning, evaluating and controlling the business activities;(3) how database
4、technology and data modeling are utilized to develop accounting information systems;(4) what controls should be set up to protect accounting information systems from threats.(5) tools to record accounting information system work, such as REA diagramLO1.13Students can learn and practice computer-base
5、d tools used in the field, such as SBO and AccessLO1.14Student can design an accounting information system to support decision making for an organizationLOI.25. Course Overview and Content5.1 Ideological and Political EducationThis course focuses on cultivating students ability of using accounting i
6、nformation systems to support Chinas business and economy in the big data environment. It combines classroom teaching with Chinas current industry needs and the building of the Silk Road Economic Belt and the 21st-Century Maritime Silk Road. This course helps students develop their international vis
7、ion and enhance their international competitiveness through English teaching. At the same time, it also focuses on the cultivation of students self-confidence in Chinese culture and help them become industry leaders and elites who contribute to the informationization and intelligentization of the ac
8、counting profession in China.The main ideological and political contents are arranged in the first and last classes, with related contents taught throughout the course. For example, in the first class, chairman Xis speech in the 19th CPC National Congress regarding Chinas development of emerging tec
9、hnologies (eg, artificial intelligence, Internet of things, etc.) is delivered and explained to students by the instructor in details, leading to the discussion of the importance and emerging needs of equipping accounting students with those technologies. In the last class, latest AIS research and p
10、ilot practice from Chinese National Audit Office and Chinese companies are taught to the students, building their four confidences”. As a result, students are guided to correctly understand the world and Chinas trend in the AIS field, and thereby realizing the responsibility of the historical missio
11、n to make China No.l in the AIS domain around the world.5.2 Course ObjectiveAccounting Information Systems (AIS) are an integral part of organizations as they support financial accounting and reporting, help managers plan and control business operations, and improve decision makings. This course int
12、roduces students to the main ideas and fundamental technology underlying the development, implementation, and use of modern AIS. Specifically, the following areas will be covered: transaction processing in automated systems, threats to the reliability of AIS and applicable controls for addressing th
13、e risks associated with those threats, overview of AISs critical role in firms fundamental business processes, Resources Events Agents (REA) data model for designing the database underlying an AIS, and systems development process.Upon completion of the course requirements, students are expected to u
14、nderstand:1. the basic activities performed in the major business cycles;2. what data needs to be collected to enable managers to plan, evaluate, and control the business activities in which an organization engages;3. how IT developments can improve the efficiency and effectiveness of business proce
15、sses;4. how to design an AIS to provide the information needed to make key decisions in each business cycle;5. the risk of fraud and the motives and techniques used to perpetrate fraud;6. the COSO and COSO-ERM models for internal control and risk management, as well as the specific controls used to
16、achieve those objectives;7. The COBIT Framework for the effective governance and control of information systems and how IT affects the implementation of internal controls;8. The AICPAs Trust Services framework fbr ensuring systems reliability;9. Fundamentals of information security;10. goals, object
17、ives, and methods for auditing information systems;11. fundamental concepts of database technology and data modeling and their effect on an IAS;12. the tools for documenting AIS work;13. the basic steps in the system development process to design and improve an AIS.5.3 course content1. Accounting In
18、formation Systems: An overview2. Overview of Transaction Processing and Enterprise Resource Planning Systems3. System Documentation Techniques4. Relational Databases5. Fraud6. Computer Fraud and Abuse Techniques7. Control and Accounting Information Systems8. Controls for Information Security9. Confi
19、dentiality and Privacy Controls10. Processing Integrity and Availability Controls11. Auditing Computer-Based Information Systems12. The Revenue Cycle: Sales to Cash Collections13. The Expenditure Cycle: Purchasing to Cash Disbursements14. The Production Cycle15. The Human Resources Management and Pa
20、yroll Cycle16. General Ledger and Reporting System17. Database Design Using the REA Data Model18. Implementing an REA Model in a Relational Database19. Special Topics in REA Modeling20. Introduction to Systems Development and Systems Analysis21. AIS Development Strategies22. Systems Design, Implemen
21、tation, and Operation5.4 Teaching methodsTeaching, discussion, assignment, and project will be integrated in the course. DiscussionAt the end of each chapter, there will be one or two open questions for free discussion in class. Students can grasp course content and develop critical thinking through
22、 the mutual discussion. AssignmentThere are in total three assignments. The first one is immediately after Part 1 (end of chapter 4), the second one is immediately after Part 2 (end of chapter 11), and the last one is immediately after Part 5 (end of Chapter 22). The assignments will combine both mu
23、ltiple choice question and essay question. ProjectsDetailed information about the project will be provided in class and will be posted on the course Blackboard site (Project Section) before you start working on the project. There will be 2 projects throughout the semester.The first one will be annou
24、nced at week 8. In this project students will practice the use of accounting software. The results of the project will be submitted through the Project Section on the Blackboard course site.The second project will be announced at week 11. In this project students will practice the design and develop
25、ment of accounting information systems. It will be divided into three stages. After submitting each stage of the project, students will have access to a partial solution of the stage (in the Project Section), and will use the posted partial solution of the stage as the starting point for the next st
26、age of the project. All the files of each stage of the project will be submitted through the Project Section on the Blackboard course site. Additionally, the printouts of the documents will be handed to the instructor in class.5.5 Tentative Course Schedule1Subject to the corresponding situation, suc
27、h as the progress of the students.WeekContentsMethodsClass.hours1 (03/01-3/02/2018)Chi. Accounting Information Systems: An OverviewCh2.Overview of Transaction Processing and Enterprise Resource Planning SystemsLecturing222 (03/08-09/2018)Ch3. Systems Documentation TechniquesCh4. Relational Databases
28、Lecturing223(03/15-16/2018)Ch5. FraudCh6. Computer Fraud and Abuse TechniquesCh7. Control and Accounting InformationSystemsCh8. Controls for Information SecurityLecturing224(03/22-23/2018)Ch9. Confidentiality and Privacy Controls ChlO. Processing Integrity and Availability ControlsChll. Auditing Com
29、puter-Based Information SystemsLecturing225(03/29-30/2018)Chl2. The Revenue Cycle: Sales to Cash CollectionsChl3. The Expenditure Cycle: Purchasing to Cash DisbursementsLecturing22Qingming Break (04/05/18)6 (04/06/2018)Chl4. The Production CycleLecturing27(04/12-04/13/2018)Chl5. The Human Resources
30、Management and Payroll CycleChl6. General Ledger and Reporting SystemLecturing28 (04/19-04/20/2018)Software Hands-OnLab practice229(04/26/2018)Software Hands-OnLab practice2Midterm (04/27/18)210 (05/03-05/04/2018)Software Hands-OnLab practice2211(05/10-11/2018)Chl7. Database Design Using the REA Dat
31、a ModelLecturing, Lab practice2212(05/17-18/2018)Chl8. Implementing an REA Model in a Relational DatabaseLecturing, Lab practice2213(05/24-25/2018)Chl9. Special Topics in REA ModelingLecturing, Lab practice2214Ch20. Introduction to Systems DevelopmentLecturing2(05/31-06/01/2018)and Systems AnalysisC
32、h21. AIS Development Strategies215Ch22. System Design, Implementation, andLecturing2(06/07-08/2018)Operation216Emerging Research TopicLecturing2(06/14-15/2018)Class ReviewQA217/18QA & ExamQA6. Evaluation MethodEvaluation Method of Assurance of Learning (AOL) systemOrderMethodDescriptionAssessment me
33、thodLearning objective1Multiple choice, answering question, and chart drawingStudents can understand the basic concepts and methodsFinal exam/ midterm exam / assignmentLO1.1LOI.22ProjectsStudents can learn how to use a computerized an accounting information system, as well as how to design and devel
34、op one.Course embeddedLO1.1LOI.2Student EvaluationThe students final grade will be determined as follows:Assessment methodDescriptionWeightsFinal examRelated chapter50%Midterm examRelated chapter20%ProjectsPart 3 and Part 415%AssignmentsPart 1, Part 2, and Part 510%Performance in classQuizzes at the
35、 beginning or end of three random classes5%Total100%The weights given above are IDENTICAL for everyone. And according to the teaching rule of accounting department, there will be absolutely NO additional credit in this class. Final grading distribution will strictly following the grading guideline i
36、ssued by school of accounting, SWUFE. Grading strictly follow the grading policy assigned by the school of accounting. There will be no additional credit, no allowance in grade, or any arguing about grade. Final Exam and Midterm ExamThere will be multiple choice question and essay question in both e
37、xams. All exams are closed book and closed notes. The midterm exam will cover content that is up-to-date. The final exam is cumulative and covers all chapters learned during the semester. ProjectsThere are two projects. All results of the projects have to be submitted through the Project Section on
38、the Blackboard course site, due by 11:55pm on the corresponding due date. Additionally, the printouts of the documents have to be handed to the instructor in class. No late submission will be accepted. If you missed any project/ project stage, the grade for that project/ project stage will be zero.
39、AssignmentsAll assignments are due by 11:55pm on the corresponding due date. No late assignment submission will be accepted. You can only submit the online homework assignments once. If you missed any homework, the grade for that homework will be zero. Performance in ClassPerformance in class will b
40、e evaluated based on three quizzes at the beginning or end of three random classes. The first quiz has 1 point, the second quiz has 2 points, and the third quiz has 2 points. Any student who did not take the quiz will have 0 point for that quiz. In addition, student who voluntarily asks/answers ques
41、tion in class will get 0.5 extra point each time, maximum 2 extra points for the whole semester.7. Academic Integrity and Ethical StandardsAccountants have an obligation to the public, their profession, the organization they serve, and themselves, to maintain the highest standards of professional an
42、d ethical conduct. High standards of ethics and professionalism are an integral part of an accountants job.In this class, I expect you to adhere to SWUFEs standards regarding integrity, honesty, and cheating at all times. The policy states:“Academic dishonesty is unacceptable and will not be tolerat
43、ed. Cheating, forgery, plagiarism and collusion in dishonest acts undermine the colleges educational mission and the students personal and intellectual growth. SWUFE students are expected to bear individual responsibility for their work, to learn the rules and definitions that underlie the practice
44、of academic integrity, and to uphold its ideals. Ignorance of the rules is not an acceptable excuse for disobeying them. Any student who attempts to compromise or devalue the academic process will be sanctioned/Any of the following acts, when committed by a student, is an act of academic dishonesty:
45、 Cheating, Fabrication, Facilitating Academic Dishonesty, and Plagiarism. Academic dishonesty is a serious offense, which may result in suspension or expulsion from the University. In terms of your grade, any of these acts will result in automatic failing the exam and/or failing the course. Moreover, a report of suspected academic dishonesty will always be sent to the Dean of Students office. This can result in expulsion or suspension from the University.