《会计信息系统AIS英语》课程教学大纲

1、会计信息系统AIS英语课程实施方案Accounting Information Systems Syllabus1. Course Information3.Course MaterialsRequired 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:Order Course objectiveProgram learning objective1Students can understand the basic concepts and methods of accounting information system, ERP, database, fraud and controls, as well as system

3、 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 t

4、echnology 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 diagram LO1.13Students 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 organization LO1.25.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 (e.g., 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

10、 pilot 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 mis

11、sion to make China No.1 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

12、 introduces 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 addressin

13、g the 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

14、 to understand: 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

15、 processes;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 us

16、ed to 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 for ensuring systems reliability;9. Fundamentals of information security;10. goals,

17、objectives, 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.Accounti

18、ng Information 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.Confiden

19、tiality 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 Payroll Cyc

20、le16.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, Implementation, and Oper

21、ation5.4 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 the mutual discu

22、ssion.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 multiple choice ques

23、tion and essay question.Projects Detailed 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 announced at week 8. I

24、n 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 development of accountin

25、g 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 stage of the projec

26、t. 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 Schedule Subject to the corresponding situation, such as the progress

27、 of the students.WeekContentsMethodsClass.hours1 (03/01-3/02/2018) Ch1. Accounting Information Systems: An OverviewCh2.Overview of Transaction Processing and Enterprise Resource Planning SystemsLecturing222(03/08-09/2018)Ch3. Systems Documentation TechniquesCh4. Relational Databases Lecturing223(03/

28、15-16/2018)Ch5. FraudCh6. Computer Fraud and Abuse TechniquesCh7. Control and Accounting Information SystemsCh8. Controls for Information SecurityLecturing224(03/22-23/2018)Ch9. Confidentiality and Privacy ControlsCh10. Processing Integrity and Availability ControlsCh11. Auditing Computer-Based Info

29、rmation SystemsLecturing225(03/29-30/2018) Ch12. The Revenue Cycle: Sales to Cash CollectionsCh13. The Expenditure Cycle: Purchasing to Cash DisbursementsLecturing22Qingming Break (04/05/18)6 (04/06/2018)Ch14. The Production CycleLecturing27(04/12-04/13/2018)Ch15. The Human Resources Management and

30、Payroll Cycle Ch16. 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(05/0305/04/2018) Software Hands-OnLab practice2211(05/10-11/2018)Ch17. Database Design Using the REA Data ModelLecturing

31、,Lab practice 2212(05/17-18/2018)Ch18. Implementing an REA Model in a Relational DatabaseLecturing,Lab practice2213(05/24-25/2018)Ch19. Special Topics in REA ModelingLecturing,Lab practice2214(05/31-06/01/2018)Ch20. Introduction to Systems Development and Systems AnalysisCh21. AIS Development Strate

32、giesLecturing2215(06/07-08/2018)Ch22. System Design, Implementation, and OperationLecturing2216(06/14-15/2018)Emerging Research TopicClass ReviewLecturingQA2217/18QA & ExamQA6.Evaluation Method6.1 Evaluation Method of Assurance of Learning (AOL) system OrderMethodDescriptionAssessment methodLearning

33、 objective1Multiple choice, answering question, and chart drawingStudents can understand the basic concepts and methodsFinal exam/ midterm exam / assignmentLO1.1LO1.22ProjectsStudents can learn how to use a computerized an accounting information system, as well as how to design and develop one.Cours

34、e embeddedLO1.1LO1.26.2 Student Evaluation The students final grade will be determined as follows:Assessment methodDescription WeightsFinal examRelated chapter50%Midterm examRelated chapter20%Projects Part 3 and Part 415%AssignmentsPart 1, Part 2, and Part 510%Performance in classQuizzes at the begi

35、nning or end of three random classes 5% Total 100% 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 is

36、sued 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 exa

37、ms. 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.Projects There are two projects. All results of the projects have to be submitted through the Project Section on th

38、e 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.Ass

39、ignmentsAll 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 be ev

40、aluated 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 question 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 profession