BMGT326-2018 01 syllabus PDF

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Robert H. Smith School of Business University of Maryland BMGT 326 - Accounting Systems Spring 2018 Version: December 4, 2017

Office Information Professor: Jim McKinney, Ph.D., C.P.A. Office: VMH 4333G Office Phone: (301) 405-2217 Should e-mail rather than leave voice message.

E-Mail: Home Page: www.mckinneyphd.net Office Hours: VMH 4333G M-11:45AM-12:15PM / T-4:50PM-5:20PM / W-

Class Section Information Section

Meeting Time

Classroom

Class Forum

0101

TTh 3:30am - 4:45pm

VMH 1307

https://www.mckinneyphd.net/cgi-bin/cf/galleon/

Required Text and Materials Required Texts: Class notes and handouts provided in class, on the Internet (most notes will be available primarily on my web site at www.mckinneyphd.net), or otherwise made available to students. NEED ON FIRST DAY OF CLASS! Systems Understanding Aid 9/e Publisher: Armond Dalton Publishers ISBN-13: 978-0-912503-57-8 DO NOT BUY USED! Consider going to http://armonddalton.directfrompublisher.com/ and buying directly from the publisher. Optional Text: Accounting Information Systems. 13/e by Marshall B. Romney and Paul John Steinbart Publisher: Pearson Education Three ways to obtain: 1.Hard Bound printed book ISBN-13: 978-0133428537 2.Customized Three Hole punched book ISBN: 978-1-323-35743-9 3.Ebook directly from the publisher : http://www.mypearsonstore.com/bookstore/accounting-information-systems-subscription-9780133428674

Course Objectives and Content Official Description: A study of accounting systems and computer and communications technology. Upon successful completion of this course, students should have a basic understanding and limited experience in the following areas: Enterprise resource planning systems System documentation techniques Data modeling and database design Database normalization and queries Transactional accounting systems Cloud based accounting Accounting cycles Internal control design and assessment Cybersecurity XBRL Computer auditing Big data, data visualization, and data analytics

Course Prerequisites BMGT 221 (Principles of Accounting II) and either BMGT 201 (Introduction to Business Computing) or BMGT 301 (Introduction to Information Systems).

Performance Evaluation Your grade will be based on the following items: ITEM

GRADE WEIGHT

Exam One

17%

Comprehensive Exam Two Comprehensive Final Exam

17% 19%

Individual Homework Assignments (drop bottom 2 scores of 10) Group Projects

16% 21%

Participation

10% ______ 100% =====

All raw scores for graded items are converted (usually on a curve) to letter grades on the +/- system ranging from A+ to F (e.g., an 80 might be converted to a B-). These letter grades in conjunction with the weights determine your course grade. Just as you compute your cumulative G.P.A. at Maryland, you can compute your cumulative G.P.A. for the course. First, convert each letter grade to numeric points using the following scale: A+=4.3, A=4.0, A-=3.7, B+=3.3, B=3.0, B-=2.7, C+=2.3, C=2.0, . . . , F+=0.3, and F=0.0. Next, multiply each assignment's numeric grade points by the assignments respective weights (e.g., if an exam was worth 30% of the grade, then multiply by .3). Add the weighted numeric grades just computed. Divide the weighted sum by the sum of the weights. The result is your cumulative course G.P.A.

Policy on Absences, Tardiness, and Early Departures I expect your attendance throughout the class and for you to show up on time and stay for the entire class. Only religious holidays as defined by the Federal Government and observed by you, death in the family, court subpoenas, University sponsored sports participation, and medical emergencies (i.e., life threatening if the emergency is unattended) are considered acceptable excuses for non-attendance. Sufficient verifiable documentation should be provided supporting the absence within three days of your return (if necessary, you must provide information release forms so that I may discuss your absence with doctors, hospitals, or whomever is necessary to verify the necessity of your absence). For absences due to religious observance and University sponsored sports participation, you MUST notify me within the first two weeks of the start of the semester. Note that feeling or being ill is not usually deemed sufficient to be excused unless hospitalization is involved. Job interviews, registering late at the beginning of the semester, and meetings regarding registration status are also examples of items not considered excused. You are allowed up to six (6) unexcused absences before your participation grade will be affected. Excused or unexcused you are still responsible for course material missed. There is NO make-up available for any assignment whether excused or unexcused. You should arrange with others to timely turn in your assignments. Arrangements on how to handle missed exams due to an excused absence will be made on a case by case basis by the Instructor. An unexcused absence on an exam date results in an F for the exam. If you are tardy and I have not received your assignment (group or individual) within the first five (5) minutes of the official class start time on the due date, then the assignment is considered late. Make sure for any group assignments, that the group member responsible for turning in your group assignments is on-time. A student who is late for an exam will not be provided additional time to complete the exam. Early departures (including stepping out of class): Leaving the classroom during class is highly disruptive and inconsiderate to your fellow classmates and me. Please do so only as a last resort. Please let me, the Instructor, know if you plan to leave early. Of course, an immediate departure after signing is an absence. Absences will result in the following penalties: Each subsequent absence in excess of the limits above will reduce your overall grade by 1% to a maximum loss of your participation grade not related to email. It should be noted that if you do not participate while in class you will lose your participation grade as well (i.e., attendance only is insufficient to earn an A for participation).

Classroom Decorum / Laptop-Tablet-Digitial Devices Usage Students are required to act in a professional, respectable, and courteous fashion at all times in each and every interaction with other students and with members of the faculty. Unprofessional and disrespectful conduct includes, but is not limited to, talking among and between students outside of the context of the classroom discussion, answering or receiving phone calls, emails, and texts. After a student has been provided an initial warning and then a written notice (unless extraordinarily disruptive), I, the Instructor, will deduct a complete letter grade from the student's grade for continued unprofessional conduct. Laptops/iPads/tablets/smart phones/smart watches or any other electronic or digital devices generally should not be used during class unless you received EXPRESS prior permission. If permitted to use for note taking only, you should sit up front and will periodically be requested to display your screen to the Instructor. Experience has shown that those who have tried to text, surf, and otherwise multi-task during class time have done worse on average in the course than their peers. Use of cell phones or ANY other electronic or digital devices in all circumstances to record or capture images is expressly prohibited without express prior permission. Doing so without express permission will be considered an act of academic dishonesty.

Canceled Classes / Classroom Evacuations / Printer Failures / Network Outages If the University cancels classes the day of an exam, homework, or project due date, then the exam, homework, or project due date will be held or due on the next scheduled class. All assignments are due even if the printers and networks are not working at the business school, University, work, or home. You need to plan ahead and have contingency plans. In the event of a classroom evacuation for whatever cause (i.e., only a given building or room is affected but the University has not cancelled all classes due to room malfunctions, etc.), the University's policy is to evacuate the building and to continue the class in an alternative location. No exam will be cancelled due to a classroom evacuation. In the event of a classroom evacuation we will meet in front of the building and find an alternative site.

Academic Integrity and Intellectual Standards The Robert H. Smith School of Business fosters an environment of academic integrity and development of thoughtful and sound analysis. Faculty and students will hold each other accountable to meeting intellectual standards including demonstrating clarity of thought, articulating statements based on evidence, presenting relevant arguments, and engaging in logical reasoning. By adhering to these standards, students will develop essential critical thinking skills to be demonstrated in both their oral and written work. Academic dishonesty is a corrosive force in the academic life of a university. It jeopardizes the quality of education and depreciates the genuine achievements of others. Apathy or acquiescence in the presence of academic dishonesty is not a neutral act. All members of the University Community -- students, faculty, and staff -- share the responsibility to challenge and make known acts of apparent academic dishonesty. Any of the following acts, when committed by a student, is an act of academic dishonesty: Cheating, Fabrication, Facilitating Academic Dishonesty, and Plagiarism. Academic dishonesty is a serious offense which may result in suspension or expulsion from the University. The normal sanction for academic dishonesty is a grade of "XF", denoting "failure due to academic dishonesty." That grade will normally be recorded on the transcripts of students found responsible for acts of academic dishonesty in addition to any other action taken (e.g., suspension or expulsion). The University's Code of Academic Integrity is designed to ensure that the principles of academic honesty and integrity are upheld. All students are expected to adhere to this Code. The Smith School does not tolerate academic dishonesty. All acts of academic dishonesty will be dealt with in accordance with the provisions of this code. Please visit the following website for more information on the University's Code of Academic Integrity: See: http://www.shc.umd.edu On every examination, paper or other academic exercise not specifically exempted by the instructor, the student shall write by hand and sign the following pledge: I pledge on my honor that I have not given or received any unauthorized assistance on this examination. Acceptable Levels of Collaboration: The table below shows acceptable levels of collaboration. Go to the relevant section in this syllabus for more details.

Students with Disabilities The University of Maryland is committed to making reasonable accommodations to individuals with disabilities that have been documented by Disability Support Services (0126 Shoemaker Hall) in accordance with the Americans with Disabilities Act (ADA) of 1990, Section 405 of the Rehabilitation Act of 1973 and in accordance with other pertinent federal, state, and local disability and anti-discrimination laws. If you wish to discuss academic accommodations for this class, please contact me, the Instructor, within the first two weeks of the start of classes. Disclosure of any disability to me is entirely voluntary. However, accommodations are not retroactive and can only be given once the student self-discloses AND I receive written notification from Disability Support Services. Note that letters of accommodation must be updated annually. See http://www.counseling.umd.edu/DSS/

Exams (Major Scheduled Grading Events) Material appearing on exams (all are considered major scheduled grading events) will come primarily from lectures, provided lecture notes, problems solved in class, suggested problems to be solved outside class, out-of-class assignments, the text, and other supplemental materials that I provide or direct you to obtain. All exams are cumulative. All exams are closed-book and closed-notes with the following exception. You will be allowed to bring in one 8 1/2" x 11" page (both sides) of your own original handwritten notes. Any Xeroxed or computer generated notes will be collected. I will check your notes during the exams. Consultation of any other materials or another's exam is an act of academic dishonesty. You should bring pencils and erasers to each exam unless told otherwise. Use of a cell phone, laptops, or any other electronic or digital devices during an exam will be considered an act of academic dishonesty. Seating will likely be assigned, but at minimum students are required to sit in every other seat whenever possible. Unless otherwise specified, you will not able to leave an exam once started (e.g., no bathroom breaks). Once you leave the room, you are done with the exam. Exams start promptly. If you show up late then you will lose exam time. If students have already left the room (i.e., completed the exam) when you show up late, you will be unable to take the exam and will receive a zero.

Homework and Group Projects Assignments will be described in separate handouts available on my web site. Some assignments will involve research, others will involve problems not in the text. Some assignments will be designated as group projects and others as individual homework assignments. Group assignments tend to be more time consuming and difficult than individual assignments. Each individual homework assignment is worth the same percentage of the overall assignment grade weight with the exception of dropped assignments, unless otherwise stated. Group projects have different weights (i.e., 9% for the Systems Understanding Aid Group Project, 6% for the Documentation and Internal Control Group Project, and 6% for the Data Visualization Group Project). However, each part of the individual and group projects is worth the same percentage of the overall project grade weight. Based on problems with viruses, I prefer not to accept assignments by e-mail (except in unusual circumstances that I, the Instructor, will determine if it is acceptable). However, if it is choice of not turning in the assignment at all (e.g., if will not be present in class when the assignment is due or the printers are down) then you can e-mail the assignment. All homework and portions of group assignments must be typed or printed unless instructed otherwise (certain portions of the Systems Understanding Aid Group Project will need to be handwritten per instructions). Manually prepared homework assignments will receive an automatic 2 full letter grade reduction. The top of each page of turned in assignments should have your name, section #, and date (for groups: all group member names and group #). All work should be single-sided and stapled/binder-clipped. All but simple calculations should have calculations shown. On individual homework assignments, I encourage you to work together. You must each do your own assignments and printouts. When working on individual assignments with others you MUST indicate on the assignment, with whom you worked. Not including their names is considered academic dishonesty. Make sure that there are differences among the assignments other than name changes. For group-designated assignments, only one group assignment should be submitted per group. See Non-Attendance and Make-Ups section above.

Groups You will generally belong to one group for the entire semester. Generally, all members of your group will receive the same grade for group assignments. However, peer evaluations will be performed at the end of the semester by fellow group members. These evaluations can have a substantial retroactive impact on previously posted assignment grades - usually to decrease them. Students who do not do their fair share will receive lesser grades and at times even F's. There will generally be four to five persons to a group. You may have fewer persons in your group. Generally, you will be able to form groups based on your personal preferences, although I will make adjustments when I deem appropriate. You will usually be unable to switch from your group unless you request removal or your fellow group members ask for your removal. If that occurs we will try to

resolve the situation together. Depending on other group situations this might result in you being in a group of three, two, or by yourself. Note the excuse, that you don't like working with groups is not a sufficient reason to leave a group. When grading, the size of your group is NOT a consideration. I reserve the right to make the final decision with regard to member removal and subsequent group formation. If you are asked to leave due to non-performance, you might additionally receive F's on some group assignments including some where a grade has already been received. As a suggestion, all work performed by one person in the group should be reviewed for completeness and accuracy by at least one other person in the group if not all others. Your group might also designate one or more persons to review the complete group assignment in order to ensure proper integration. Since knowledge of the assignments will be tested upon as part of exams, you should know all facets of group assignments. Just because someone else did part of a project is no excuse of lack of understanding. I expect everyone in the group to be involved with each group assignments.

Participation Five percent (5%) of your grade will be based on the amount of positive contribution to class discussions as determined by the instructor. You are expected to participate in class by asking questions, answering questions, and generally participating in class discussions. If you fail to actively participate (including excessive absences - see above) or are deemed disruptive during the semester then you will receive an F for this portion of your grade. Your questions or answers should give some indication of a thoughtful and reasoned approach. Lack of preparation will negatively affect your participation score. Three percent (3%) of your grade will be based on the amount and quality of positive contribution and provision of help to other students on the Internet discussion list or forum. To receive an A, you must post or respond on the forum at least 3 times during the semester with no more than 1 of those messages occurring within the same two-week period (you may send more than one message, but it won't count for your grade). Responding twice would result in a B-, once a C-, and not at all an F. To get an A will depend on your overall contributions compared to others. Note that merely sending a message is not sufficient, it must be a contribution. Additionally answering questions that have already been correctly answered will not lead to points. Two percent (2%) of your overall grade will be based on peer-anonymous evaluation forms completed by your fellow group members rating your participation within the group. If you have not been a member of a group during the semester then you will receive the full 2%.

Tentative Calendar / Topic Modules It is possible that times and dates may change. Notification in class by the Instructor is sufficient notice since attendance is expected. Your assignments are due at the beginning of YOUR class period! CLASS DATE 1 2

TOPIC / ASSIGNMENT DUE DATES

Jan 25 Th Syllabus / Topic 1: AIS Overview and Enterprise Resource Planning Systems 30 T

3

Feb 1

4

6

Topic 1: AIS Overview and Enterprise Resource Planning Systems / Topic 2: System Documentation Techniques

TEXTBOOK CHAPTER 1,2 1,2, 3

Th Topic 2: System Documentation Techniques

3

T

3

Topic 2: System Documentati...