Accounting Information Systems
Course # 29:010:485
Sections: 02 and 61
http://kogan.rutgers.edu/ais
Fall 2025 - Preliminary
Accounting and
Information Systems
Rutgers Business School,
Rutgers University
Prof. Alexander
Kogan
One Washington Park #924 (Newark), (973) 353-1064
kogan@rutgers.edu
Catalog Description: "Accounting Information Systems" is a required undergraduate course that introduces students to the main ideas and fundamental technology underlying the development, implementation, and use of modern accounting information systems. This course covers the conceptual foundations of accounting information systems, relational databases and data manipulation, control of accounting information systems, various application systems such as those supporting the revenue and expenditure cycles, manufacturing, human resources and the general ledger, as well as the Resources, Events, and Agents enterprise modeling, and the systems development process.
Required Textbook:
Communications and Course E-Mailing List:
The best way to contact me is via email. The course is supported by the RAMS e-mailing list ais-list. The list membership is automatically synchronized with the current class roster. Make sure that your current e-mail address is available in the Rutgers online directory. To post a message to the list, e-mail it toAll the postings to this list are permanently archived and available from
https://rams.rutgers.edu/rams/archive.cgi
Please note that your postings should be appropriate for this course.
Every student is responsible for maintaining the current e-mail address in the Rutgers Online Directory. You can update your personal information at:https://personalinfo.rutgers.edu/pi/
Online Support and Hardware Specifications:
This course will be conducted face-to-face. While Rutgers on-campus computer labs provide all the necessary computer equipment and software for the students to use in this course, many students may still find it beneficial if they have access to a stable Internet connection and a computer with the hardware specifications equal or exceeding the items listed below to make sure that this computer can capably support MS Office Professional, including MS Access.https://it.rutgers.edu/zoom/knowledgebase/how-to-create-your-rutgers-zoom-account/
Note that the activation of the Rutgers Zoom account will involve browsing to netid.rutgers.edu and selecting Service Activation as explained in the link. Please also note that accounts with the correct name CAN be created in other ways, and students may have done this already - such accounts will work for some purposes but will not always provide proper access - you must seek assistance in removing such accounts if they prevent your creating the required account through Service Activation at netid.rutgers.edu.Instructions for signing into the activated Rutgers Zoom Account can be found at:
https://it.rutgers.edu/zoom/knowledgebase/how-do-i-log-into-my-zoom-account/
MS Access:
Students can obtain MS Access installation software for their personally owned MS Windows computers at:Rutgers Microsoft Office for Students
Course Canvas:
The course will utilize the following Canvas online facilities: For a student to gain access to our Canvas system, s/he must be enrolled and have a NETID. Once an enrolled student obtains a NETID, they will be added to the roster within 2 business days. Students should also check their email account in the Rutgers system and if it is not correct, they need to update their official student record. Students who do not have a NETID, can create one online using this link: A student who is not familiar with Canvas can find introductory tutorial level information at:Rutgers Getting Started In Canvas for Students
The course modules of the Canvas site require that the students complete the items included in them in the order displayed in the module. Subsequent modules are locked until the previous ones are completed. This locking is configured for the exam modules as well as for the content modules. Therefore, if a student does not complete the required items in the preceeding modules, the student will not be able to access the course exams.
Course Assignments and Grading:
This course will have the following for credit assignments:Course Score Weighting:
| 5% | Reading Assignments |
| 10% | Dynamic Study Modules |
| 5% | AIS in Action |
| 10% | Homeworks |
| 10% | Quizzes |
| 20% | Midterm exam |
| 40% | Final exam |
Course Grading:
| > 90% | A |
| > 85% | B+ |
| > 80% | B |
| > 75% | C+ |
| > 70% | C |
| > 65% | D |
| ≤ 65% | F |
Pearson+ eText:
While a conventional paper version of the required textbook exists, it should NOT be used for this course. The students are expected to study the textbook material using the online eText version made available by Pearson+. The eText version provides not only everything available in the conventionally published version, but also a wonderful AI Study Tool that is capable of instanteneously answering textbook-related questions, as well as the full text search capabilities. The students are strongly encouraged to utilize these tools in their mastering of the course material.Online Pearson MyLab assignments:
The students need access to Pearson MyLab to do the required online assignments. After each week's classroom discussion of the scheduled textbook material, you will have exactly one week to complete the five categories of online assignments. The students are advised to do the Reading Assignment first, then the Dynamic Study Module, then AIS in Action, then the Homework, and finally the Quiz.Course Exams:
There will be a midterm exam and a comprehensive final exam (dates are given below). There will be no make-ups for missed exams. Both exams will be closed book (no crib sheet allowed). Students who score less than 70% on the midterm exam will be issued a warning.Respondus Lockdown Browser:
The midterm and final exams will be administered using Respondus Lockdown Browser integrated into Pearson MyLab.
Course Policy:
Please note that I always welcome comments and suggestions that can improve the teaching of this course, as well as questions about the course content and requests for clarification of the material. I strongly encourage you to read the texbook chapters in advance and then ask questions during the class to focus the discussion on the issues that are challenging to you!
As a general rule, I do not give extensions, make-up exams or allow students to take exams or submit course work on alternate dates. Of course, if someone is on jury duty, has a serious medical problem, has a conflict with a religious holiday, or the like, I will make allowances. In such cases, the student will have to contact the instructor as soon as possible and to submit documents supporting the reason for needing to take an exam (or submit an assignment) on a different date. I will not accept excuses like too heavy a workload, family or social events, extracurricular activities, too many exams the same week, etc. Deductions in your final grade may be made for any and all of the following reasons: missing classes, being late for class and/or leaving class early, and not paying attention while in class.Please turn your cell phones off during class. Please avoid private conversations with neighbors. Please do NOT engage in online chat or any other online activities during the class. Make sure that your behavior shows respect to the instructor and to your classmates.
Course Attendance:
Regular attendance of class meetings is essential and will be monitored. Students will have to check in using Qwickly Attendance during the first two minutes of the class. Students are expected to make sure they are not late for class. Students who are late for class will NOT have another opportunity to check in their attendace. In that case, they can email an appeal to the instructor to count their attendance by providing a detailed explanation for their lateness. Whether their explanation is accepted or not as an excuse, will be at the discretion of the instructor. University policy excuses absences due to religious observance or participation in Rutgers-approved activities, and permits students to make up work missed for these circumstances. Each unexcused absence will result in escalating penalties: there will be a deduction of 1 point of the total possible course score of 100 for the first unexcused absence, 2 points for the second one, 4 points for the third one, and so forth.
If you are going to be absent from a class or exam for any reason, you must report your absence as soon as possible by emailing your instructor AND by submitting your absence report using Rutgers Self-Reporting Absence Application:https://sims.rutgers.edu/ssra/
The Office of the Dean of Students can provide assistance for absences related to religious observance, emergency or unavoidable conflict (illness, personal or family emergency, etc.). Students should refer to University Policy 10.2.7 for information about expectations and responsibilities. The Office of the Dean of Students can be contacted by calling (973) 353-5063 or emailing deanofstudents@newark.rutgers.edu.
The Office of the Dean of Students can assist students who are experiencing a temporary condition or injury (broken or sprained limbs, concussions, or recovery from surgery). Students experiencing a temporary condition or injury should submit a request using the following link: https://temporaryconditions.rutgers.edu.
Disability Policy and Resources:
If you need accommodation for a disability, obtain a Letter of Accommodation from the Office of Disability Services. The Office of Disability Services at Rutgers, The State University of New Jersey, provides student-centered and student-inclusive programming in compliance with the Americans with Disabilities Act of 1990, the Americans with Disabilities Act Amendments of 2008, Section 504 of the Rehabilitation Act of 1973, Section 508 of the Rehabilitation Act of 1998, and the New Jersey Law Against Discrimination. More information is available on the Rutgers Office of Disability Services website. Rutgers University–Newark: Call (973) 353-5375 or email ods@newark.rutgers.edu.Academic Integrity:
I do not tolerate cheating or academic dishonesty of any kind. The penalties for cheating are severe. It is not worth the risk of suspension from the university to cheat. There is a university wide policy on academic integrity, which we will follow. I will strongly enforce this Policy and pursue all violations.
Rutgers University Academic Integrity Policy
Please follow very carefully all the academic integrity guidlines you can find at:Rutgers Business School Academic Integrity for Students/
Weather and Class Cancellation:
The class will meet as scheduled if the Newark Campus is open. Should the Newark Campus close for any reason, any assignments due that day will be accepted at the next class meeting. If the campus is closed on a day that an examination is scheduled, then the examination will be deferred until the next class meeting. If the class is cancelled for any other reason, emails will be sent to all students. Any assignments due that day will be accepted at the next class meeting. The operating status of Rutgers-Newark can be checked at:https://www.newark.rutgers.edu/weather-and-campus-operating-status
Office Hours:
The office hours for this course will take place in the classroom - 1WP-314 - every Tuesday from 5:20 until 6:00 PM (during the free period). Any student who plans to come to an office hour should inform the instructor by email a day in advance (on the preceeding Monday).Digital Accessibility Statement:
Rutgers University is committed to ensuring that all digital course materials and technologies are accessible to every student. If you experience any difficulty accessing content used in this course, please contact me by email at kogan@business.rutgers.edu so that the necessary support can be provided.
Preliminary Schedule:
09/02-04/2025
Overview of Accounting Information Systems and Transaction Processing.
09/09-11/2025
Transaction Processing and Enterprise Resource Planning Systems, Systems Documentation Techniques.
09/16-18/2025
Relational Databases.
09/23-25/2025
Introduction to Data Analytics in Accounting, Transforming Data.
09/30-10/02/2025
Fraud and Errors, Computer Fraud and Abuse Techniques.
10/07-09/2025
Control and Accounting Information Systems, Controls for Information Security.
10/14-16/2025
Midterm Exam.
10/21-23/2025
Confidentiality and Privacy Controls, Processing Integrity and Availability Controls.
10/28-30/2025
The Revenue Cycle: Sales to Cash Collections, The Expenditure Cycle: Purchasing to Cash Disbursements.
11/04-06/2025
The Production Cycle, The Human Resources Management and Payroll Cycle.
11/11-13/2025
General Ledger and Reporting System, Database Design Using the REA Data Model.
11/18-20/2025
Implementing an REA Model in a Relational Database, Special Topics in REA Modeling.
11/25-12/02/2025
Introduction to Systems Development and Systems Analysis, AIS Development Strategies.
12/04-09/2025
Systems Design, Implementation, and Operation. Course Review.
12/15-16/2025
Final Exam.