Accounting Information Systems

Home page Accounting Department University of Arkansas - Monticello Home Page


Spring 2015 - Section 100801 1:00 - 2:30 Mon. Wed. BBC Room 214
Dr. Ted M. Hammett
Office - 317 BBC
(870) 460-1641 Office


ACCT 3413 : Intermediate Accounting I

ACCT 3433 : Cost Accounting

 Office Schedule:

My office hours are posted on my door and on my website which is given above.

Purpose & Objective:

The purpose of this course is to help you develop a strong conceptual foundation in accounting information systems that can serve as a basis for lifelong learning.  The major goals for this course are to:

1.                 1.   Provide a strong conceptual foundation in accounting systems and controls.

2.                 2.   Enable you to use this foundation in developing and evaluating accounting applications and in problem solving.

3.                 3.   Present information in a way that facilitates your learning.

 Required Textbook:

Kay, Donna, Ali Ovlia. Accounting Information Systems:  The Crossroads of Accounting & IT. 2nd Edition, Pearson.  ISBN: 978-0-13-299370-8 & Ingraham, Laura, Gregory Jenkins.  Comprehensive Assuraance and Systems tools: An integrated Practice Set Computerized Practice Set ISBN:  978-0-13-314326-3 Bundle ISBN: 978-0-133-77675-1

Requirements for Evaluation: 

All parts have equal weight Homework will be taken up and count as two tests.


                                                        After Chapter 3

                                                        After Chapter 6

                                                        After Chapter 9                                                       

                                                        After Chapter 12  

                                                        After Chapter 14   (final Exam) Pre/Post test counts as 20% of the final grade.

 Grading Policy:

Because of the bonus opportunities and take-home portions on all tests except the final the following grades are given without appeal:

                                                 100  -  90   =    A                                                          79  -   70    =    C   

                                                   89  -  80    =    B                                                          69  -   60    =    D

                                                  Below 60  =     F

 Additional Bonus Opportunity:

Bonus points are possible with a bonus question on all in-class tests excluding the final.  3 points per test.  NOTE:  The testing policy is --  if you have to take a test late you will forfeit 10 points for each day late that you take the test late (not counting weekends or legitimate exceptions).  More than three days late in taking the test will result in a grade of zero  ("0")

There is no exemption for the final exam in this class so donít even ask.  Your performance in this subject is directly related with your doing the homework and all class assignments.  Homework will be taken up at random during the semester, and graded.  This grade is applied as an additional test grade.

 Attendance Policy:

As part of the requirement of the University I will be taking attendance for each class period.  I have an attendance policy as documented in the "absence and Grading Policy" attached to this outline.   You are all adults and have paid for this course, don't cheat yourself by not attending class.  As a professional, you will be expected to be responsible for showing up for work and accomplishing the tasks required of you. Last date to drop with a "W" is March 19, 2014.

Clicker Rule (attendance):

You are absent if you do not bring your clicker to class the quizzers in class count as part of your homework grade.  If you are truly absent so is your clicker.

Student Conduct Statement:

The following action is prohibited under the Student  Conduct Code: Disorderly Conduct: Any behavior which disrupts the regular or normal functions of the University community, including behavior which breaches the peace or violates the rights of others.

Warning:  I will not tolerate phone texting in my class.  The first time is a warning after that you will lose points off of your test average (All tests) at the rate of 5 points for each infraction.

            Students at the University of Arkansas at Monticello are expected to conduct themselves appropriately, keeping in mind that they are subject to the laws of the community and standards of society.  The student must not conduct him/herself in a manner that disrupts the academic community or breaches the freedom of other students to progress academically.

Academic dishonesty:

  1. Cheating:  Students shall not give, receive, offer, or solicit information on examinations, quizzes, etc. This includes but is not limited to the following classes of dishonesty:
    1. Copying from another studentís paper;
    2. Use during the examination of prepared materials, notes, or texts other than those specifically permitted by the instructor;
    3. Collaboration with another student during the examination;
    4. Buying, selling, stealing, soliciting, or transmitting an examination or any material purported to be the unreleased contents of coming examinations or the use of any such material;
    5. Substituting for another person during an examination or allowing such substitutions for oneself.
  2. Collusion: Collusion is defined as obtaining from another party, without specific approval in advance by the instructor, assistance in the production of work offered for credit to the extent that the work reflects the ideas of the party consulted rather than those of the person whose name in on the work submitted.
  3. Duplicity: Duplicity is defined as offering for credit identical or substantially unchanged work in two or more courses, without specific advanced approval of the instructors involved.
  4. Plagiarism: Plagiarism is defined as adopting and reproducing as oneís own, to appropriate to oneís use, and to incorporate in oneís own work without acknowledgement the ideas or passages from the writings or works of others.


For any instance of academic dishonesty that is discovered by the instructor, whether the dishonesty is found to be cheating, collusion, duplicity, or plagiarism, the result for the student(s) involved will be a zero on that specific project and if it happens a second time a zero in the course.

Clicker Rules (Cheating):

You are not to use another personís clicker to answer quizzers for them, if caught you will earn a zero for the quiz as will the person whose clicker you used, in addition 10 points will be deducted from both your subsequent tests.  I consider this cheating and I wonít tolerate this any more than catching you copying off someoneís test.

Students with Disabilities:

            It is the policy of the University of Arkansas at Monticello to accommodate individuals with disabilities pursuant to federal law and the Universityís commitment to equal educational opportunities. It is the responsibility of the student to inform the instructor of any necessary accommodations at the beginning of the course.  Any student requiring accommodations should contact the Office of Special Student Services located  in Harris Hall Room 120; phone 870 460-1026; TDD 870 460-1626; Fax 870 460-1926; email:

For assistance on a College of Technology campus contact:

 McGehee: Office of Special Student Services representative on campus; phone 870 222-5360; fax 870 222-1105.

Crossett:   Office of Special Student Services representative on campus; phone 870 364-6414; fax 870 364-5707.

Class Schedule:

January 7 Introduction and administrative matters Pre/Post Test  
12 Chapter 1 lecture begins Accounting System Insights PowerPoint Chapter 1
14 Chapter 2 lecture begins  Accounting Databases PowerPoint Chapter 2
21 Chapter 3 lecture begins Accounting Interface:  Database Forms, Queries, & Reports PowerPoint Chapter 3
26 Examination Chapters  1-3  
  28 Microsoft Excel Tutorial Homework assignment from Comprehensive Assurance and Systems tools (Microsoft Excel 2010) - Attendance Mandatory XL File
February 2 Excel in class workday  
  4 Chapter 4 lecture begins Accounting  Systems and Business Processes PowerPoint Chapter 4
  9 Chapter 5 lecture begins Business Processes:  Purchasing, Sales, and Payroll Cycles

PowerPoint Chapter 5

  11 Chapter 6 lecture begins Integrated Enterprise Systems and Cloud Computing PowerPoint Chapter 6
16 Examination Chapters  4-6  
18 Quickbooks Tutorial Homework Assignment for Comprehensive Assurance and Systems - Attendance Mandatory  
23 Chapter 7 lecture begins Accounting and business Intelligence

PowerPoint Chapter 7

  25 Chapter 8 lecture begins Accounting and  Sustainability Intelligence PowerPoint Chapter 8
March 2 Quickbooks in class workday


4 Chapter 9 lecture begins XBRL:  Intelligent Business Reporting PowerPoint Chapter 9
9 Examination Chapters  7-9  
  11 Chapter 10 lecture begins Fraud and Internal Control PowerPoint Chapter 10
16  Quickbooks in class workday


  18 Chapter 11 lecture begins Cybersecurity      (Last Day to drop with a "W") PowerPoint Chapter 11
  30 Quickbooks in class workday  
April 1 Chapter 12 lecture begins The Risk Intelligent Enterprise:  Enterprise Risk Management PowerPoint Chapter 12
  6 Examination Chapters  10-12
8 Microsoft AccessTutorial Homework assignment from Comprehensive Assurance and Systems tools (Microsoft Access 2010) - Attendance Mandatory  
13 Access in class workday


15 Chapter 13 lecture begins Accounting System Development

PowerPoint Chapter 13

20 Access in class workday  
22 Chapter 14 lecture begins Database Design:  ERD, REA, and SQL PowerPoint Chapter 14
27 Chapter 14 lecture


May 1 Final Examination Room 214 (10:30 - 12:30)