National University

Course:	ACC300 - Applied Tech for Accountants
Textbook:	For the correct edition of the textbook assigned to a specific class, go to: http://www.nutextdirect.com
Course Prerequisite(s): ACC201
Course Description: The design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems. Included are the use of computerized accounting software and the design of spreadsheet models to perform specialized accounting and finance related tasks.
Course Learning Outcomes: Describe the role of business information systems with regard to transaction processing, financial reporting, management reporting, risks, and internal control. Design an appropriate chart of accounts for a hypothetical company and record monetary transactions in a computerized accounting system. Apply spreadsheet software to accounting tasks that require the use of database functions, financial functions, logical/conditional functions, mathematical functions, look up tables, and the like. Describe the roles and responsibilities of database/network/web administrators, computer operators, librarians, systems programmers, and applications programmers, and apply appropriate segregation of duties principles for internal control purposes. Compare and contrast the relationship of systems to systems development during various stages of system development. Describe and assess IT functions including hardware and software, networks, data structure, application, and systems operation. Apply disaster recovery and business continuity technology, including data backup and recovery procedures, alternate processing facilities, and threats and risks management. Describe and evaluate various types of information systems audits and audit technologies.
Specified Program Learning Outcomes: MAJOR IN ACCOUNTANCY Apply ethical and legal concepts to accounting and tax related issues. Demonstrate effective communication of accounting information. Use information technologies and computerized accounting software for financial accounting and reporting.
Course Requirements: Detailed Course Outlines to be provided by instructor.

Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.

Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.

The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like: http://www.nu.edu/LIBRARY/ReferenceTools/citations.html

National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:

URL: http://www.nu.edu/library.

Contact the Library:

• RefDesk@nu.edu
• (858) 541-7900 (direct line)
• 1-866-NU ACCESS x7900 (toll free)

Use the Library Training Tools (on the Library Homepage) for additional help

• Recorded class presentations
• Tutorials & Guides (APA/MLA, Peer-Review, and more)

Plagiarism:
Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty: http://www.indiana.edu/~wts/pamphlets/plagiarism.shtml

Ethics:
Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.

Technology:
Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.

Diversity:
Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.

Civility:
As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:

• Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
• Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
• There are to be no offensive comments, language, or gestures