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acct 361 syllabus - ACCT 361 Accounting Information Systems...

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ACCT 361 Accounting Information Systems FALL 2009 This course involves the study and development of accounting information systems and aspects of control. The focus is on business processes with an emphasis on data modeling and internal control. Special topics including XBRL and commercial systems are incorporated throughout the course. Instructor: Daisy Anand 050 Enterprise Hall [email protected] Office Hours: By Appointment Class Session: Monday: 7:20 10:00 PM Innovation Hall 129 Required Textbook Custom Text Using Selected Chapters from Accounting, Information Technology, & Business Solutions, 2 nd ed., by Hollander et al. - This book can be purchased at the GMU book store or you can purchase the eBook from the Primis eBookstore for $25.05: www.ebooks.primisonline.com Prerequisites Degree status; B- or higher in ACCT 301 Course Learning Goals Students will record, maintain, and report financial and non-financial information in real-time using event-driven enterprise information systems. Students will explain how enterprises create value, and students will develop value system, value chain, and task-level models for an enterprise. Students will create conceptual models that describe the major business processes of various enterprises. Students will then convert a conceptual model into a
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logical relational database model and then into a physical database implementation. Students will assess business process risks and information system risks, and they will understand the general, system, and application controls necessary to prevent or detect fraud and inaccuracies from occurring. Students will increase their awareness of the impact of technology on accounting and business. Grading Points Midterm Examination 300 Final Examination 300 Assignments (12) 150 Industry Team Project 50 System Development Project 200 1,000 The following important grading policy applies: If a student’s average score across both exams is less than a "C" (i.e., 70%), the highest grade the student may earn for the course is a “D.” In that case, the course grade will be the student’s average exam grade. This rule applies regardless of the stu dent’s performance in other areas of the course.
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