ACTG 378: Accounting Information Management

Spring 2017 - Course Syllabus & Schedule


This course is required by the Accounting, Finance, and BIS majors.


Instructor Contact Information

Name:             Vipin Arora

Phone:                         541-737-6649

E-mail:             arorav@onid.oregonstate.edu

Office:             Austin Hall 338

Office Hours:

For Week 1 and Final Exam Week: By appointment only 

For Weeks 2 - 10:

Mondays:        11 am - 12 pm

Wednesdays:   11 am - 12 pm

                         Thursdays:        1 pm - 2 pm


AND ALSO, any other day/time by appointment through email.


I would like to work with you, help you learn, and also learn from you in the process. Please do not hesitate to contact me any time and discuss/clarify any questions or concerns that you may have.


Class Time/Place/Credits         

This course combines class meetings, activities and assignments for 4 credits. 


There are three class sections for the course that meet per the following schedule:

Sec. 001 - Mondays and Wednesdays - 8:00 am - 9:50 am - Austin Hall Room 260

Sec. 002 - Mondays and Wednesdays - 2:00 pm - 3:50 pm - Austin Hall Room 260

Sec. 003 - Tuesdays and Thursdays -     8:00 am - 9:50 am - Austin Hall Room 260


Course Materials


Accounting Information Systems, 13th Edition

Authors: Marshall B. Romney and Paul J. Steinbart

Prentice Hall (Pearson)

ISBN-13: 978-0133428537; ISBN-10: 0133428532

Please note that the 12th edition of the text is largely the same as the 13th edition except for chapter 7 on Control and Accounting Information Systems. So, if you have the older text you will need to ensure that you obtain the latest material to master that portion of the course.

Also, the textbook alone will not be adequate to meet all the learning objectives of this course. Lecture notes/slides and supplemental readings are also required.  These will be posted on Canvas from time to time.  You are likely to use software such as Microsoft (MS) Access and MS Visio for some hands-on exercises. These programs are available on COB computers. 


Course Description

Information technology (IT) is crucial in today’s businesses and managed organizations - both operationally and strategically. Organizations need people who understand the operation and implementation of IT-based business applications. IT not only offers tremendous opportunities but also exposes companies to important operational and regulatory risks.


ACTG 378 introduces students to the information systems field. The lectures, readings, and assignments cover key concepts and timely issues related to the use of Information Systems in organizations. Specific topics include: information systems technology, the business applications of databases and networks, development of information systems, implementation of systems, IT governance, and appropriate internal control environments for IT-based business applications. In addition to the lectures, readings, quizzes and class exercises, students will apply the topics we cover in an extensive integrated group project.


Course Prerequisites

BA 213 and BA 302 and (BA 275 or BA 276), and grade of "C" or better in the prerequisites, and junior standing and departmental approval required.

Learning Outcomes

Upon completion of this course you should be able to:


Tentative Schedule

Please note that the following schedule is tentative and subject to minor changes over the course of the term. However, all changes will be announced in class and/or through Canvas well in time.





Week 1

Apr. 3-7

Welcome - Intro, Information System Concepts

Overview of Project & Assignments

Text: Chapter 1: Accounting Information Systems: An Overview

Overview and System Context

Text: Chapter 1: Accounting Information Systems: An Overview (Contd.)



Week 2

Apr. 10-14


Text: Chapter 3: Systems Documentation Techniques

‘System’ Concepts and Modeling Systems

Exercise 1 - Flowcharting for Auditable Organizational Processes 

Modeling your Team Project

Project Team Information Due

Intro to Databases
Text: Chapter 4: Relational Databases

Work on Project

Week 3

Apr. 17-21

Text: Chapter 2: Overview of TPS and ERP Systems

Exercise 2- Database Design: Object and Transaction Tables

Introduction to Intersection Tables

Text: Chapter 4: Relational Databases



Week 4

Apr. 24-28

Designing a Relational Database

Text: Chapter 4: Relational Databases (Contd.)

PRJ 1 and Peer Evaluations Due

Computer Hardware

Learning material will be provided




Week 5

May 1-5

Midterm Exam - Includes Material from Weeks 1-4

Storing Information in Binary Form

Learning material will be provided

Work on Project

Week 6

May 8-12

Computer Software and Systems Development

Text: Chapters 20 and 21: Introduction to SAD and AIS Development Strategies

Exercise 3: Designing Database Queries

Work on Project

Learning material on S/W will be provided


Governing and Controlling the IT Function

  Chapters 5 and 6: Computer Fraud and Abuse Techniques



Week 7

May 15-19

Specifying and Classifying Controls

Text: Chapter 7: Control and Accounting Information Systems

PRJ 2 and Peer Evaluations Due

Information Security Management

Text: Chapter 8: Controls for Information Security



Week 8

May 22-26

Exercise 4: Designing SQL Queries for Business Reporting


Work on Project

Information Security Management

Text:  Chapters 9 and 10: Confidentiality, Privacy, Processing Integrity, and Availability Controls

Work on Project

Week 9

May 29 -June 2

Deliberately left blank as buffer


Intro to Computer Networks

W3C, HTTP, HTML, XML, and Web Services

Learning material will be provided

PRJ3, Final Project Report,

Individual Project Reflection Sheets

and Final Peer Evaluations Due

Week 10

June 5-9

XBRL: Intelligent Business Reporting

Text: Parts of Chapter 16: XBRL related material


Review for Final Exam

Finals Week

Final Exam Date and Time TBD

Course Policies

Format: Lectures will present course concepts and facilitate learning through discussions, exercises, quizzes, and exams. The class will also focus on learning and practicing skills needed to work on the team project. Lecture handouts will be made available on Canvas.  Study guides will also be made available for exam preparation. Please check the Canvas page for the course on a regular basis for up to date information.

Announcements: Announcements are often posted in Canvas, and are also sent in your email. Please note that I will use your ONID e-mail address to communicate with you electronically.  If you do not use ONID e-mail on a regular basis, then please ensure that you make necessary arrangements to forward your ONID e-mails to the e-mail account that you check and use on a regular basis.  Also, ensure that your ONID e-mail account has sufficient space to receive e-mails from me until the end of finals week.

Academic Dishonesty: According to OSU student conduct regulations, academic dishonesty is defined as an intentional act of deception in which a student seeks to claim credit for the work or effort of another person or uses unauthorized materials or fabricated information in any academic work. Academic dishonesty can result in a grade of F for an assignment or a grade of F for the course. Direct or indirect use of student work from previous terms to complete your exams or assignments is a violation of academic honesty. If you turn in all or part of someone else's work as your own or allow someone else to turn in your work as theirs, then you have committed a violation of academic honesty subject to University regulations. All cases of suspected academic dishonesty will be handled in strict accordance with University and College Policies. Students are expected to know and understand these policies and regulations. Please review information available at the Office of Student Conduct website http://studentlife.oregonstate.edu/studentconduct for details and ask for an explanation if needed. Students are expected to follow the policies stated at Student Conduct Code.

Disability Accommodation: Accommodations are collaborative efforts between students, faculty and Disability Access Services (DAS). Students with accommodations approved through DAS are responsible for contacting the faculty member in charge of the course prior to or during the first week of the term to discuss accommodations. Students who believe they are eligible for accommodations but who have not yet obtained approval through DAS should contact DAS immediately at 737-4098.

Discrimination and Harassment: Discrimination and/or harassment will not be tolerated in the classroom. In most cases, discrimination and/or harassment violates Federal and State laws and/or University Policies and Regulations. Intentional discrimination and/or harassment will be referred to the Affirmative Action Office and dealt with in accordance with the appropriate rules and regulations.

Student Evaluation

Grades are assigned based on exams, quizzes, exercises, activities, and (importantly) an extensive group project. Applying concepts and skills in the group project is crucial for success in this course. Students are highly encouraged to study the group project materials in advance to understand how project grades are determined. Concepts developed in the project will be included on quizzes and exams.

Quizzes: Quizzes will be given in class frequently. The quizzes are based upon the material covered in the week before the quiz. Not all quizzes will be announced in advance. There will be no make-ups for missed quizzes, thus absences can significantly impact your grade. However, students might sometimes have to miss class and so we will drop at least one quiz while calculating final grade. Also, there are many opportunities to learn about IS outside of class, and students may arrange to make up for one quiz by attending and writing about an event related to the course. For example, the SIM club will have several events where students can learn about IS-related topics or jobs and Beta Alpha Psi has an Accounting Information Systems panel once per year. Check with me to see if an event qualifies. A one page write up of reasonable quality is required for credit including paragraphs describing: something (interesting?) you heard, how a topic from the course related to the event, and how what you heard might relate to a job you might take in the future. Attendance at selected events may be independently verified.

Exercises: Exercises are largely assigned and covered during class meetings. These exercises are designed with three purposes in mind: 1) reinforce course concepts 2) practice skills needed to complete the group project, and 3) introduce limited technology skills. All students must complete all exercises with a score of 60% or more. Failing to complete even one exercise will result in a failure in the course.  If you have missed an exercise - contact the instructor right away.

Group Assignments: Some of your course work will be completed in a group. Each team member is expected to contribute to the project, and this will require initiative. The prospect of working in teams carries with it the possibility that not all team members will pull their fair share of the load. Should problems develop within your team, please come, and see me so that we can try to solve the problems before they become too serious. However, the initiative to start this process rests with you.

Project Deliverables:  Start your project early! Frequently, teams that don't start promptly have difficulty completing deliverables. Every student should carefully read the instructions and look at available examples (to be provided separately) at least a week before the deliverable is due. That leaves you time to ask questions in class if you are not clear about something. Also, if you complete the work a day or two early, it allows time for someone to review the work for formatting errors, typos, and missed components. This kind of review substantially improves grades. If you would like to get some feedback on your project deliverable, please make sure to get that to me at least 4-5 days before the due date.

Late Work: Late delivery of projects is not uncommon in organizations and learning is sometimes increased when students have some flexibility in meeting deadlines. However, late work without adequate communication gets people fired and procrastination reduces learning. So, communicate with the instructor if a due date is a problem. Many reasons for an occasional late item can be accepted if they are approved in advance or are the result of an unavoidable crisis. So, if your club has an event, your team members all have a big midterm, you have a death in the family or a serious illness, or you just aren't getting it on a project deliverable, feel empowered to ask for an extension. Although an extension request may or may not be approved, most are. Problems arise when: multiple requests are made by the same individual or group or extensions are not requested at least 2 days BEFORE the due date. Generally, extensions of more than one week are not acceptable.

Exams: There will be one mid-term exam and one cumulative final exam. All students are expected to be present for the exams at the announced date, time and venue.  It is the student’s responsibility to check with the instructor in a timely manner regarding the date, time and venue of the exams.  A student who expects that he/she would be unable to take an exam on scheduled date and time, must notify the instructor by the end of the third week of the term via e-mail and in person. Typically, no makeup exams will be given without the instructor’s prior approval.  Make-up exams for genuine reasons (such as medical emergency when supported with appropriate documentation), will typically be given only after the regularly scheduled exams.  It is expected that students make their travel plans after the final exam mentioned in the schedule of lectures later in this handout.  Both exams are closed book/closed notes.


Individual grades will be based on a weighted average as follows.  Any changes will be announced in class and/or through Canvas.

Quizzes                                                                       100 Points

Exercises                                                                                 100 Points

Midterm Exam                                                            200 Points

Final Exam                                                                  250 Points

Group Project                                                              250 Points

Individual Group Project Score                                 100 Points


Total                                                                           1000 Points


Final grade percentages


Minimum Score








Minimum Score








Minimum Score








Minimum Score








Grade Appeals: If you are not satisfied with a grade you have received for an exam, assignment, exercise, or quiz, the instructor will be willing to review the situation.  If you wish to appeal a grade, you may do so with a verbal request initially.  The instructor may ask you to submit a brief written summary of the situation to the instructor (e.g., an E-mail message), along with a justification of why you believe a better score is warranted.  After reviewing the situation, the instructor will provide you a feedback.  Two key ground rules apply: 1) you must appeal for a grade correction within one week of the time the score (for your exam, homework, quiz, or participation) is made available to you, and 2) class time will not be used to discuss grade appeals.

Incomplete Grades: Incomplete grades are very rarely given.  Students will not be given an incomplete grade in the course unless there is a documented reason (e.g., medical reason) approved by the instructor and the conditions of the case warrant an incomplete grade.  Substandard performance does not warrant an incomplete grade.  OSU guidelines will be followed even when an incomplete grade is approved by the instructor.