UMUC Europe Syllabus for ACCT 326

Prerequisites: ACCT 221 and a course in information systems management. A study of the control aspects of accounting systems. Topics include setting standards; defining and imposing administrative, operational, and security controls; and judging cost-effectiveness of systems. Various techniques are used to study accounting information-systems concepts; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, or BMGT 326.

Course Goals/Objectives:

After completing this course, you should be able to: * evaluate the controls of an accounting system * use various information-gathering and documentation techniques such as flowcharts, questionnaires, interviews, and observation; and determine which techniques to use in various situations * describe how the various accounting systems should interface with each other-whether manual or automated systems-using subsidiary ledgers and special journals * recognize the desired reports from the various accounting systems * differentiate between how manual and automated systems work conceptually * recognize the impact of changing and new technologies on accounting systems * evaluate the overall design of an accounting system for cost-effectiveness and functionality * identify the source documents for gathering input for the various accounting systems

Course Introduction:

Accountants rely heavily on computer-based systems to perform their jobs, but information technology changes at an increasing rate. Accountants must be able not only to evaluate existing accounting software, but also to participate in the development of new software. Accounting Information Systems provides background in information systems, systems analysis and design, and the various accounting systems. We pay particular attention to the control aspects of accounting systems, source documents, outputs, and processing. We look in detail at interfaces between the various accounting systems. We also examine future challenges you are likely to encounter. You should already have completed Cost Accounting and a course in information systems management. Effective writing is an important part of the UMUC curriculum. The written assignment for this course is a term project designed to help you develop effective writing skills as you apply the accounting information systems concepts you learn.

Grading Information and Criteria:

EXAMINATION #1...................250 points EXAMINATION #2...................250 points GROUP PROJECTS/PRESENTATIONS......50 points QUIZZES/HOMEWORK/PARTICIPATION....50 points FINAL EXAMINATION................400 points TOTAL POINTS....................1000 points STUDENT PARTICIPATION: Classroom discussions are very importation to the learning process and communications skills development. Thus, attendance is required, unless students face emergency conditions. Students are expected to contact the faculty in advance of any absence. ALL LATE work will receive one letter grade reduction except for excused absences. LEARNING ACTIVITIES: 1. Thoroughly review and understand the learning objectives listed in the text for each assigned chapter. 2. Participate actively in class/laboratory discussions. 3. Completing the homework assignments and laboratory problems and cases. GRADES WILL BE ASSIGNED AS FOLLOWS: 950 to 1000 = A 850 to 949 = B 750 to 849 = C 650 to 749 = D Below 650 = F(a)

Other Information:

Classroom presentations, group-laboratory problem solving will provide hands-on and interactive group experiences in problem solving. MAKE-UP EXAMINATION POLICY: Students must request make-up examinations one-week prior to the desired make-up examination date.

Project Descriptions:

[Editable model assignments will be provided]

Academic Policies:

Cases of plagiarism are handled consistent with current UMUC guidelines. See the UMUC policies at the following URL: http://www.umuc.edu/policy/

Common Syllabus for ACCT326

Course Title:

Course Materials: