AC350 Accounting Information Systems

for U1J 2012

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AC 350 Accounting Information Systems


U1J 2012 DN


John L.Cookinham,  III


Assistant Professor of Acounting


BS-University of Rhode Island
MBA, Kelley School of Business, Indiana University
Certified Management Accountant

Office Hours

Before And After Class, Other times by appointment

Daytime Phone



Semester Dates


Class Days


Class Time

5:30-10:00 PM

Credit Hours



Accounting Information Systems, 9th Edition, Gelinas/Dull/Wheeler, South-Western, Cengage Learning, ISBN: 10: 0538469315

Textbooks can be purchased through the MBS bookstore

Textbooks can be purchased through the Parkville Bookstore

Additional Resources:

McAfee Memorial Library - Online information, links, electronic databases and the Online catalog. Contact the library for further assistance via email or at 800-270-4347.
Career Counseling - The Career Development Center (CDC) provides services for all stages of career development.  The mission of the CDC is to provide the career planning tools to ensure a lifetime of career success.
Park Helpdesk - If you have forgotten your OPEN ID or Password, or need assistance with your PirateMail account, please email or call 800-927-3024
Resources for Current Students - A great place to look for all kinds of information

Course Description:
AC350 Accounting Information Systems PreRequisites:AC202, AC320 and CS140. A survey of computer file methods for accounting data; and analysis of the administration, documentation and security controls over the computer process. Course includes case studies using automated accounting systems software. 3:0:3

Educational Philosophy:

My primary belief is that teaching is a true test of scholarship and that a teacher should provide a classroom environment that is conducive to encouraging students to express their ideas and actively participate in the learning process. The concept that each student is responsible for learning in the class and should enjoy the interaction in the classroom is key to this belief. The student should be academically challenged by the intellectual discussion of the course material and be able to comprehend its value as part of preparation for life and a successful career. I want to have the student complete a course of instruction and feel that the knowledge gained is worthwhile and will contribute to their success in achieving their goals.

I also believe that an effective teacher has a complete knowledge of the subject matter being taught as well an understanding of the underlying pedagogical theory. It is the teacher’s responsibility to remain current in their field of expertise by reviewing current literature, attending conferences, maintaining memberships in appropriate professional organizations and   consulting with colleagues. A teacher must not only know the subject matter, but the best way to present the subject matter to the students to stimulate their though process. The student should be encouraged to seek external sources to further their knowledge.

In addition, I believe that an effective teacher should attempt to gain an understanding of each student’s capabilities and their level of knowledge that they bring into the classroom. Each student should be encouraged to gain additional skills and develop new insights. As each student is different and various teaching techniques should be employed to reach out and facilitate the learning process. A relationship should be built that emphasizes trust and a commitment to the learning process. The student should feel that a partnership does exist with the teacher and that mutual respect is a key to success in the classroom. The teacher must be committed to the success of each student insure that the teacher is available to the student outside of class.

In summary, I want the student to leave my classes with the following thoughts:

            The teacher personally cared for me as an individual and appreciated my understanding of the subject matter.

            My contributions to the classroom discussions and the subject were valued.

            The classroom environment encouraged my responsibility for learning the subject matter.

            The material is important and will be a factor in my success in life goals

Class Assessment:

The course grade will be determined by a mid-term, final exam, graded homework and class participation.  The graded homework will involve case studies from the text. 


The course grade will be determined by:
Mid-term Exam               30%
Final Exam                       30%
Graded Homework          30%
Class Participation            10%

The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.

All final exams in all School of Business courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Dean of the School of Business.

Late Submission of Course Materials:
All material is expected to be submitted on time.  Once a homework problem is covered in class, it can not be submiited for credit.

Classroom Rules of Conduct:

Students are requested to turn their cell phones off during the class. If a call must be taken, please leave the classroom to answer the call.  

Students are expected to arrive in the classroom before the class starts. Class disruptions from cell phones, pagers or any other device will not be allowed.
During exams, all cell phones etc. must be turned off. Any student using a cell phone, palm pilot, pager etc. will be asked to turn in their paper immediately and will be give a grade of “0” for that exam

Course Topic/Dates/Assignments:


AC 350 Accounting Information Systems



Review for  Class

Graded Homework



Chapter 1

Chapter 2

Chapter 3

DQ 1-1, DQ 1-4, DQ  1-7, P 1-4, DQ 2-2, DQ 2-4, DQ 3-3, DQ 3-5, P 3-3



Chapter 4

Chapter 5

DQ  4-1, DQ  4-2, DQ  4-4, DQ  5-1, DQ  5-3, DQ 5-4, DQ  5-7, DQ  5-11

P 2-4, P3-5


Chapter 6

Chapter 7

DQ  6-3, DQ 6-4, DQ 6-6, DQ 7-7, P 7-1, P 7-3

Chapter 4 –Webster, Inc.  Case

Chapter 5,  P5-6


Chapter 8

DQ 8-5, DQ 8-6, DQ 8-8, SP 8-2

Chapter P6-2



Chapter 9

Chapter 10

DQ  9-2, DQ 9-10, P 9-1, DQ 10-3, DQ  10-4, Chapter 10 Bond Street Case-C

P 8-1


Chapter 11

Chapter 12

DQ  11-2, DQ 11-6, Chapter 11 Bond Street Case-B, DQ 12-3,  DQ 12-7, Chapter 12 Bond Street Case-A

P 9-2, SP 10-5


Chapter 13

Chapter 17

DQ 13-2, DQ 13-5, Chapter 13 Bond Street Case-A, DQ 17-1, DQ 17-5, DQ 17-11, P 17-5

SP 11-5, SP 12-4


All Previous Chapters


SP 13-4, SP 17-3

Final Exam

Academic Honesty:
Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life. Park University students and faculty members are encouraged to take advantage of the University resources available for learning about academic honesty ( or Park University 2011-2012 Undergraduate Catalog Page 93

Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. from Park University 2011-2012 Undergraduate Catalog Page 93

Attendance Policy:
Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.

  1. The instructor may excuse absences for valid reasons, but missed work must be made up within the semester/term of enrollment.
  2. Work missed through unexcused absences must also be made up within the semester/term of enrollment, but unexcused absences may carry further penalties.
  3. In the event of two consecutive weeks of unexcused absences in a semester/term of enrollment, the student will be administratively withdrawn, resulting in a grade of "F".
  4. A "Contract for Incomplete" will not be issued to a student who has unexcused or excessive absences recorded for a course.
  5. Students receiving Military Tuition Assistance or Veterans Administration educational benefits must not exceed three unexcused absences in the semester/term of enrollment. Excessive absences will be reported to the appropriate agency and may result in a monetary penalty to the student.
  6. Report of a "F" grade (attendance or academic) resulting from excessive absence for those students who are receiving financial assistance from agencies not mentioned in item 5 above will be reported to the appropriate agency.

Park University 2011-2012 Undergraduate Catalog Page 96

Disability Guidelines:
Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: .


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Last Updated:5/15/2012 12:16:36 PM