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BAAC 328: Accounting Systems
Spring 2017

Dr. Richard Newmark

Policies & Procedures


Last Updated 01/10/2017 2:41 PM

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General Information

Course: BAAC 328 - Accounting Systems (section 004)
Semester Hours: 3
Course Description:

An activity course designed to study elements of accounting information systems. Conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentation, and control requirements are emphasized.(F,S)

Prerequisites: BACS 300 and BAAC 221 with a minimum grade of "C-". Business majors and Network and Information Security minors only. Juniors or above.


MCB and Courses Goals/Objectives:

Accounting Program Goals and Objectives:

MCB Learning Goal

MCB Learning Objective

This Course Coverage

Demonstrate knowledge of key concepts in major business disciplines

Students will score at the 80th percentile or higher on each section of the ETS Major Field Test.


Demonstrate effective communication skills

Students will demonstrate competency in preparing and delivering professional quality presentations on various accounting topics.


Students will demonstrate competency in preparing professional accounting documents.

Objective 4

Demonstrate conceptual and analytical skills

Students will analyze accounting data/information to identify key accounting issues, generate and evaluate appropriate alternatives, and propose feasible accounting alternatives at a competent level.

Objectives 3, 5

Demonstrate technology skills

Students will demonstrate competence in business software packages to solve accounting problems.

Objective 3

Students will demonstrate competency in the use of professional accounting software such as ACS, ACL, RIA's Checkpoint and a general ledger package.  

Demonstrate knowledge of accounting ethics concepts

Students will demonstrate competence on course-embedded ethics and social responsibility assessments.


Students will competently identify the ethical issues or problems in an accounting case based on the AICPA's Code of Professional Conduct and the Colorado State Board of Accountancy's Rules of Professional Conduct, analyze the consequences for various stakeholders and develop an acceptable resolution.


Demonstrate knowledge of key accounting concepts

Students will demonstrate competence on test questions
specifically tied to individual course objectives (as outlined on
course syllabi).


Objectives 1 - 5

Course Objectives:

  1. Understand business processes, risks, and controls.
  2. Understand the current changing environment in accounting systems and the move from traditional general ledger systems to enterprise resource planning systems.
  3. Understand accounting system design tools such as data modeling and to provide hands-on application of data modeling concepts using database management software.
  4. Understand accounting system documentation procedures such as system flowcharts.
  5. Understand basic principles of internal control how these are implemented in an Information System.



  • Required: Description:


    Authors: Richardson, et. al.
    Title: Acct Info Sys(Access)(w/Simnet Manning AC)(CUSTOM)(UNC)
    Edition: 1st
    Price: $233.50 + Tax

    Purchase online for $175.00

    You can purchase the Connect access to the Richardson eText for $125 and Simnet access with the Access eText for $50 directly from McGraw-Hill online.

    USB Drive (a.k.a. flash drive, thumb drive)
    Keep a copy of your work on your flash drive and another copy on your UNC cloud drive.
    Willingness to leave your comfort zone.
    Necessary to be successful in my courses.



You are expected to be in class and ready to work at the official class start time, and will remain in class until the official end of class. Make sure that you schedule your classes so that you will not be late or have to leave class early. I take attendance every day to monitor students for chronic tardiness and/or absences.

Do not use office hours as a substitute for attending labs or classes.

Attendance in this class is critical for several reasons. The coursework is demanding and often requires more than book reading to understand all of the implications linked to various concepts. Additionally, 11.7% of your course grade based on class participation.

Connect LearnSmart quizzes, Simnet SimBooks, and other assignments to be submitted electronically are due by 10:00 a.m. on the due date, unless otherwise specified.


Class Participation and Homework:

  • Preparation.
    • Connect LearnSmart (LS) quizzes
      • You will have one LS quiz for each chapter in the AIS textbook.
      • LS quizzes are generally due Mondays before class so you are familiar with the topics when we begin our discussion.
    • Read the appropriate sections of the text before each class period and watch any assigned videos.
    • I DO NOT read the textbook to you. Class discussions and activities are based on the assumption that you are prepared for class.
    • We do not have time to cover all topics on which you will be tested. Therefore, I will NOT cover introductory material and basic concepts in class. That is your responsibility.
    • I will cover new and complex concepts and discuss how they are used in business and in our personal lives.
  • In-class activities.
    • Your participation is very important to the success of the class. I ask individual students to explain concepts, provide solutions to problems, and to show your work. You will do a lot of classwork in groups. Being unprepared for class makes you dead-weight for your group, and by having little to contribute you rob your group mates of a learning opportunity.
  • Laptops
    • We will use Access, Excel, Visio, and possibly Tableau during the semester. If you want to use a Mac for your assignments, you need to install Windows (ideally Windows 10) on your machine. Excel and Access come with your free UNC Office 365 subscription. The other required software is available for free through the MCB software portal except for Tableau, which is a free download for students. You can install VMFusion (available for free on the MCB VMWare portal) so you can install Windows on your Mac (free through the MCB MS Imagine portal). Then, you can download and install the Microsoft applications from the Microsoft Imagine portal. If you are using Linux, you likely know how to install a virtual machine. If not, I will help you get one installed, though I have only done it a few times:-)
  • Olympia Restaurant
    • Students will complete three documentation projects based on the Olympia Restaurant's order-to-pay (sales/collection) business process skit that aired on Saturday Night Live in 1978. All three projects require Visio 2016.
      • BPMN of the sales/collection process.
      • Value system and value chain for the restaurant's activities.
      • REA data model of the sales/collection process.
  • Eggcellent Rockets (ER)
    • Students will build a rudimentary accounting information system in MS Access 2016 based on a fictitious online retailer that purchases and sells model rocketry products and accessories. This project begins after students complete their Access training, which will provide them with the necessary skills to design and implement an AIS in a relational database. There are five Eggcellent Rockets Projects.
      • REA data model of ER's multiple business processes.
      • Creating the tables, attributes, and relationships in Access, including internal controls.
      • User input forms.
      • Financial statement queries.
      • Financial statement reports (part of final exam).
  • Access assignments
    • Access homework will be in Simnet. You will have seven SimBooks to complete, approximately one assignment per week during weeks 2 - 9.
    • Written assignments. Grammar will be a significant component of your grade..
  • Assignment Policies for ALL Assignments
    • LearnSmart quizzes are generally due Mondays at 10:00 a.m., right before we start discussing the related material in class.
    • Access SimBooks are generally due on Wednesdays @10:00 a.m.
    • Projects and exams (except the final exam) are generally due on Mondays @10:00 a.m.
    • In-class work will be due during or at the end of class.

Since I have 100 students, I’m unable to accept assignments by email unless prior arrangements have been made.

  • Steps to Take BEFORE You Seek Help from Your Instructor (me):
    • Follow these steps before contacting me about other homework and policies in general.
      1. Read the syllabus.
      2. Thoroughly read the problem. Understand what it is specifically asking you to do.
      3. Watch video tutorials, if applicable.
      4. Make a good-faith effort to solve the problem.
      5. Read the appropriate section of the book or other material.
      6. Look at your class notes and review the appropriate class video.
      7. Come to my office hours, make an appointment to see me, or send me an email. Have a specific question ready to ask me.
  • General Comments:
    • Please start working on your assignments, especially computer assignments and essays, in a timely manner.  Essays and projects often take a few days or more to complete.
    • An effective method to get help on computer assignments is to bring your laptop with you to class or to my office hours. Have the assignment already visible before asking me for help..
    • For projects, I may be able to help you via email correspondence, but it is often easier to discuss your questions in person.
    • Except in special pre-approved circumstances, do not leave assignments under my office door.
    • For assignments turned in outside of class, please leave them with the Accounting & CIS administrative assistant or work study in Kepner 2090. Be sure to tell him or her to put the date and time on the assignment, initial it, and leave it in my mailbox.
    • At any point in the semester, please check your current grade on Canvas.
    • Although this rarely happens, keep in mind that acts of dishonesty related to the lab projects could result in lowering your course grade by one letter.  Dishonesty during an examination could result in a disciplinary grade of F
    • Consider that you are in this class to prepare for the professional world.   Your work and all communication should be of professional quality.  Hence, proofread your papers and practice your presentations to avoid being marked down for unprofessional presentations, poor spelling and poor grammar.
  • Learning Software:
    • You are expected to demonstrate knowledge and autonomy by initiating, designing, and completing computer assignments.  You are expected to do your own work.  Taking another student’s work and copying it or modifying it is unacceptable.
    • Please do not expect to be told keystroke-by-keystroke how to complete assignments.  Your future in managing business information depends on your ability to develop and apply a strategy to quickly learn and apply many new software and information technologies.  Do yourself a favor and avoid problems by starting your assignments early, saving your work often, and making back up copies.
  • Software Downloads:
    • We will be using the software listed below during the semester. If you are going to use your own computer, I recommend that you download and install the necessary software at soon as possible to make sure that it is installed and running properly BEFORE you need to use it for an assignment.
      • Excel 2016 or 2013 (NOT available from the Microsoft Imagine site).
      • Access 2016 or 2013 (available as part of the PC version of your free UNC Office 365 subscription) and available on the Microsoft Imagine site.
      • Visio 2016 (available on the Microsoft Imagine site).
      • Tableau (free download for students).
    • See this link from the MCB web site for details about software downloads.
      • All labs on campus have Excel and Access.
      • Only the MCB labs have Visio, and Tableau.
    • Other software downloads available include
      • Windows 10 32/64 bit.
      • VM Fusion - allows Mac users to run Windows 7/8/10 from within OS X. You may also run other operating systems.
      • VM Ware Workstation 12- allows PC users to run other operating systems from within Windows. Apple has not yet allowed users to run OS X as a virtual machine.
      • Sophos Antivirus for OS X and Android.


Course Grading:

All assignments are due at the end of the day on the due date unless otherwise indicated. LATE ASSIGNMENTS WILL NOT BE ACCEPTED.

Assignment percentages are based on 1,000 total points in the semester. Assignments may be added, eliminated, or changed during the semester. For this reason your grades are based on a weighted average by type of assignment.

  • In-class work:
    • 11.7% of course grade
    • 3 points per day, excluding exam days.
    • I drop your three lowest scores.
  • Connect LearnSmart (LS) quizzes:
    • 11% of course grade.
    • 10 points per LS quiz. 12 LS quizzes.
    • I drop your lowest LS quiz score.
  • Simnet Access SimBooks.
    • Three (3) SimBooks @15 points per SimBook and four (4) SimBooks @20 points per SimBook
    • Generally due on Wednesdays @10:00 a.m.
  • Projects
    • 7 projects @30 points per project.
      • Olympia Restaurant
        • 3 projects.
      • Eggcellent Rockets
        • 4 projects.
  • Exams
    • 43.8% of course grade.
    • Intra-term Exams (midterm is technically incorrect):
      • Exams are designed to accomplish two goals
        • Test your knowledge of specific skills you are expected to acquire from the material covered by the exam.
        • Test how well you APPLY your knowledge to UNFAMILIAR situations.
      • 2 Exams @120 points per exam.
      • Exams may be in-class only or a combination of take-home and in-class.
      • Exams parts of exams may be done in randomly assigned groups and/or individually.
      • Collaboration policy will be specified on the exam. It may be required or optional.
        • Even when working in a group of two or three, your exam must be ORIGINAL. Submitting substantially similar exams is CHEATING, even if the people are in your group. All students involved will receive an F in the course and possibly further disciplinary action.
      • Exams will contain ESSAY questions, computer application-related questions, and MAY contain multiple choice questions.
      • Use of cell phones is prohibited during exams.
      • Generally, you cannot make up exams. However, I will consider hardship situations on a case-by-case basis. If you miss an exam due to an emergency or official UNC activity, you will have an opportunity to take a make-up exam if discussed with me BEFORE the exam date (extreme emergencies are excepted). If we cannot agree on a make-up time, the points from that exam will be added to the comprehensive final exam.
    • Final Exam:
      • Comprehensive. 148 points.
      • You will be given the final exam approximately one week prior to the final exam date.
      • The final exam is a case that covers all major topic areas in the course.
      • This exam is about APPLYING your knowledge. Merely providing definitions and giving generic answers will likely result in a failing grade.
      • Other information regarding the final exam.
        • Collaboration policy will be specified on the exam. It may be required or optional.
          • Even when working in a group of two or three, your exam must be ORIGINAL. Submitting substantially similar exams is CHEATING, even if the people are in your group. All students involved will receive an F in the course and possibly further disciplinary action.
    • Cumulative Multiple-Choice Assessment
      • 50 points.
      • This exam covers key concepts. It will be given in class on the final exam date.
  • Returned Assignments.
    • Students are responsible for retaining copies of all returned and graded work.  If you are missing an assignment and/or the grade is incorrect in the computation of your total points, you must provide the assignment with the original score to receive credit.  No changes will be made without the original assignment being presented.  If an assignment is not returned to you, it is your responsibility to contact the instructor to determine the status of the assignment within one week after it was graded and handed back.
  • Extra Credit:
    • On some assignments there may be opportunities to earn extra credit points. There are no makeups for extra credit assignments.

ESTIMATED SEMESTER POINTS (subject to change if necessary)







Connect LearnSmart Quizzes



A (4.000)

93.333% - 100.00%

Simnet SimBooks



A- (3.667)

90.000% - 93.332%





86.667% - 89.999%

In-class assignments



B (3.000)


Exams 438 43.8%

B- (2.667)


TOTAL 1,000 100.0%

C+ (2.334)

76.667% - 79.999%


D+ (1.334)

66.667% - 69.999%

D (1.000)


D- (0.667)

60.000% - 63.332%

F (0.000)

< 60.0%


BearMail and Calendar:

  • I will send all outgoing messages to your UNC BearMail accounts. I will send replies to individual emails to the email address from which an individual message was sent. This policy insures that all students will have a valid email address to receive my messages. You CANNOT automatically forward email from your UNC account to another account.
  • Your BearMail is actually a Windows OneDrive email account. This means that you have most of the functionality of the desktop version of Outlook 2016, including contacts and calendar. To help you get used to using your calendar--most organizations use it regularly to schedule appointments and meetings--I will either send assignment due dates to you in the form of calendar appointments or make a course calendar available for you to view through BearMail.
  • Information about BearMail is at http://www.unco.edu/bearmail



MCB Policies:

THE FOLLOWING STATEMENTS ARE AVAILABLE HERE http://mcb.unco.edu/pdf/Standard-Statements.pdf

  • Students with Disabilities
  • Assessment Statement
  • Food and Beverage Guidelines
  • MCB Statement [Includes Academic Dishonesty and Disciplinary Actions
  • Monfort College of Business Student Code of Professional Conduct


  • February 6, 2017, 1:00 - 4:00 p.m. in the University Center.
  • Career Services hosts a campus-wide Job & Internship Fair each semester, connecting soon-to-be graduates with employment opportunities.
  • Senior Business Administration students are required to attend the spring fair, occurring Thursday, February 16, 2017, from 1:00PM—4:00PM in the University Center.
  • All business students are encouraged to attend, especially those seeking internship opportunities.
  • Business Administration students should check-in once at the fair in order to record their attendance.

    If an irresolvable conflict or emergency prevents a student from attending the fair, that student should contact Cassandra Shearholdt (cassandra.shearholdt@unco.edu | (970) 351-4589) for an alternative assignment. For questions or additional details about the Job & Internship Fair, please contact Career Services (www.unco.edu/careers | (970) 351-2127).


  • Februrary 16, 5:30 - 7:30 p.m. in Kepner Hall
  • Networking Night’s focus is bringing together business students and business professionals from various industries to help build students’ soft skills and learn about different organizations and available career paths.
  • Sophomore and Junior Business Administration students are required to attend Networking Night, occurring Thursday, February 16, 2017, from 5:30PM—7:00PM in Kepner Hall.
  • All business students are encouraged to attend in order to broaden their professional network. A prep workshop will be held the week prior to Networking Night, to aid students in developing strategies to successfully navigate the event.
  • If an irresolvable conflict or emergency prevents a student from attending Networking Night, that student should contact Cassandra Shearholdt (cassandra.shearholdt@unco.edu | (970) 351-4589) for an alternative assignment.
  • For questions or additional details about Networking Night, please see the Networking Night website (www.mcb.unco.edu/students/networking-night) or contact Cassandra Shearholdt (cassandra.shearholdt@unco.edu | (970) 351-4589).

TECHNOLOGY GUIDELINES ARE AVAILABLE HERE http://mcb.unco.edu/pdf/Classroom-Technology-Guidelines.pdf

LIBRARY UTILIZATION:  Students are encouraged to use the Michener Library collections and online subscription information resources to supplement readings and to complete assignments. Library databases are available at http://libguides.unco.edu/busines. The business reference librarian, Nicole Webber, holds regular office hours. Find her contact information at http://www.unco.edu/library/about_us/directory/webbernicole.aspx .

GLOBAL DIMENSION COVERAGE: As appropriate, students are encouraged to consider the global dimension as they complete their outside readings and assignments.

ETHICAL DIMENSION COVERAGE: As appropriate, students are encouraged to consider the ethical dimension as they complete their outside readings and assignments.

WITHDRAWALS: The student may drop a class during the "drop/add" period. The predetermined dates of the "drop/add" period are listed in the Schedule of Classes each semester. A faculty member may drop a student from a class if the student has not attended the first two class hours. The student must notify the instructor if he or she cannot attend the first two hours during which the class meets. The last date to withdraw from an individual course is the midpoint of the semester. Withdrawal deadlines for each semester are also noted in the schedule of classes.

INCOMPLETE GRADES: A grade of "I" is assigned when course work is incomplete at the end of the semester and is used only when a student cannot fulfill his or her academic responsibilities during the last week of a semester or because he or she missed the final examination due to sickness, emergency in the family, or other serious emergency.


  • Be prepared for class.
  • Arrive on-time.
  • Stay for the entire class.
  • Do not disturb others.
  • Pay attention in class.
  • Bring your book/ebook to class EVERY DAY.
  • Notify me of any absences.
  • Dress appropriately for class. This is a classroom, not a not a nightclub.
  • No hats on exam day.
  • Text message, answer phone calls, use an audible ring, or have side conversations in class at your own risk. I may ask you to leave the class.
  • No working on assignments for other courses while in class.
  • Technology (e.g., tablets, smart phones, laptops) should only be used for class-related work. You can update your Facebook page in someone else's class.
  • Check the course web site and Canvas several times a week.
  • Check your email at lease twice daily.
  • Keep your Bearmail calendar up to date

By attending class you consent to follow the policies and guidelines in this syllabus.