ACCT 361: Accounting Analytics Master Syllabus

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Enterprise Hall 4400 University Drive, MS 1B1 
Fairfax, Virginia 22030 
Phone: (703) 993-1880 
Fax: (703) 993-1867

Accounting Analytics – ACCT 361
(This Syllabus is tentative and subject to change.)

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Course Description

This course demonstrates how firms collect, store, and process financial and non-financial data into information used for decision-making within modern accounting information systems. The course focuses on (1) the data processing cycle and how relational databases are constructed to capture the data flowing through key business processes, (2) the importance of analytics and visualization in transforming transactional data into information useful for decision making, and (3) the role of internal controls in mitigating risks in relation to the above activities. Students are also introduced to the implications of cybersecurity and emerging technologies (e.g., blockchain, artificial intelligence, etc.) within the field of accounting.

Course Expectations

  1. Participation is required for every module. 
  2. This course requires dedication, organization, and time management skills. Proper preparation is expected every week. 
  3. You are required to visit the Blackboard course site at the beginning of each week and complete the assignments and lesson activities in the modules on or before the assigned due dates. 
  4. Students must check their GMU email and Blackboard course announcements daily for information, which may include reminders, revisions, and updates.  
  5. Mason policy requires faculty to communicate exclusively through the Mason email system. Include your name on every email. It is expected that all emails will be written using proper grammar with respectful and professional intonation. 
  6. It is expected that you will familiarize yourself with and adhere to the Honor Code. Student members of the George Mason University community pledge not to cheat, plagiarize, steal, and/or lie in matters related to academic work. See additional information below regarding Academic Integrity Violations. 
  7. It is essential to communicate any questions or problems to me promptly. Read the syllabus for guidelines and requirements of emails. 
  8. You agree to accept the responsibility, and the requirements and expectations thereof, that come with this course during the semester.

Classroom Community

This course is taught on the GM Fairfax campus. Each week you will be responsible for attending class, participating in course discussions, and completing the materials listed in the course schedule by the due dates listed. 

Each week’s learning module materials will be available in our course Canvas site. Course deliverables due dates are listed in the Course Schedule. 

Important dates are noted on our Course Schedule posted in Canvas.

By registering for this course, you have agreed to be available for all exams on the dates which they are given and participate weekly in the module material. The only exception is by notification prior to the exam of a medical emergency which is to be verified by documentation from a physician within three days. To be clear, failure to attend the exam at the specified date and time without a medical emergency supported by documentation will result in a grade of “zero” for the exam. 

In our learning community, we must be respectful of one another. Please be aware that innocent remarks can be easily misconstrued. Sarcasm and humor can be easily taken out of context. When communicating, please be positive and diplomatic. I encourage you to learn more about Netiquette.

Course Learning Goals

Throughout

  • Students will increase their “digital acumen” (i.e., their awareness of the impact of technology on accounting) 

Part 1: Enterprise Resource Planning Systems and Relational Databases

  • Students will create conceptual models that describe the business processes of various enterprises across many industries
  • Students will learn database theory and convert the conceptual models into a physical database implementation that will record, maintain, and report financial and non-financial information
  • Students will record, maintain, and report financial and non-financial information in real-time using event-driven enterprise information systems 

Part 2: Analyzing Accounting Information

  • Students will strengthen their “Analytics Mindset” by understanding how to (a) ask proper analytics questions, (b) extract, transform, and load (ETL) data into systems, (c) choose between different analytic techniques, and (d) tell the story with data through visualizations
  • Students will demonstrate how analytics and visualizations can be deployed through tools such as Microsoft Excel, Alteryx, and Tableau 

Part 3: Risks and Controls for AIS

  • Students will assess business process and information risks and understand and apply the general IT and application controls necessary to prevent or detect fraud and inaccuracies from occurring
  • Students will increase their awareness of the implications of cybersecurity on accounting

Learning Goals for the BS Business and Accounting Consideration

Note: The highlighted goals are specifically addressed by this course and detailed on the second page of the syllabus. 

By the end of the BS Business program, students will master:

  1. The social, global, ethical, and legal contexts of business and will be able to reflect on the role of the individual in business.* 
  2. The ability to apply knowledge of professional skills necessary for success in business including effective business writing.*  
  3. Technical and analytic skills appropriate for success in business. 
  4. The ability to apply knowledge of core business disciplines including accounting, finance, information systems, management, marketing, and operations management. 
  5. How research in the business disciplines contributes to knowledge and how such research is conducted. 

Further, Students majoring in the Accounting Concentration will master the following by graduation:

  1. A working knowledge of accounting theories, concepts, and practices and will be able to interpret and communicate financial information for users of such information. 
  2. Problem-solving and analytical capability for accounting decision-making.* 
  3. The ability to research issues and use technology and data analysis techniques to manage financial information for decision-making purposes.* 
  4. The oral and written communication skills needed by successful accounting professionals. 
  5. The ethical and regulatory responsibilities in accounting practice and understand the role of accounting in the proper functioning of commerce.

Required Textbook

Accounting, Information Systems, 15th ed., by Romney, Pearson Publishing. This can be purchased directly on our course Blackboard site using the textbook link located on the left menu. Students also have the option to purchase a hard copy, paper copy, or loose-leaf version of the textbook for an additional fee when purchasing the e-book. We will not be using the Revel program offered by Pearson. 

Once a student registers for the course through our course Blackboard site, the e-book may be obtained through Blackboard or the Pearson website. Make sure to use one of the supported browsers: Chrome, Firefox or Safari. For technical issues, contact Pearson support: https://support.pearson.com/getsupport/s/. For security purposes, students are automatically logged out after a period of inactivity.

Course Schedule

The course schedule is provided separately on the Blackboard course site. Due to the nature of the course, instructors reserve the right to make any necessary changes to the schedule with appropriate announcements on Blackboard. The Blackboard site will be updated regularly. 

This site will be used for file storage and retrieval, lecture materials, quizzes, discussions, assignments, and student grading. Ignorance of course changes due to failure to access the site or participate in the learning modules is not an acceptable excuse.

Technology Requirements

All Costello College of Business undergraduate students must have access to a portable computing device that meets the following minimum standards. Phones, tablets, and other mobile devices do not meet course requirements. A physical keyboard is required, and instructors may request that students bring their laptops to class for specific activities.

Academic Year 2025-26 Requirements

  • Operating System: Windows 11 is required. Windows 10 may be used to connect to the George Mason network only until its end-of-life date, October 2025. Mac users are required to install a virtual machine (VM) to run Windows applications that are not available in the Patriot Virtual Computing & Lab (PVCL).
  • Mac users must install and configure a Windows virtual machine (VM) to run required software for business courses. Some Windows-only applications are not available through the Patriot Virtual Computing & Lab (PVCL). Running a VM may impact laptop performance.
  • VMware Download: VMware is a virtual machine (VM) software that allows Mac users to run Windows applications required for business courses. Students can download and access license information through the VMware download and licensing guide.
  • Memory: 16 GB or higher
  • Video/Audio Streaming Capability: Students must have a video camera and microphone that can stream audio and video in real time. Instructors may ask students to activate the camera and microphone for class activities.
  • Hard Drive Free Space: At least 120 GB free (250 GB or higher recommended)
  • Network Capability: Wireless capability required (wired capability also recommended)
  • Software:

Financial Aid

The cost of purchasing a computer can be included in a student’s estimated cost of attendance. This adjustment allows students to increase their financial aid eligibility to help cover computer expenses.

To request this adjustment:

  • Contact your assigned Financial Aid Counselor to confirm your eligibility and initiate the request. You can find contact information on the Office of Financial Aid website.
  • Provide a copy of the purchase receipt or order confirmation that includes the total cost of the computer.
  • Submit your documentation directly to your Financial Aid Counselor for review and processing.
  • Note: This cost adjustment may be requested only once during your academic program.

Grading

Major Categories
 

Area Points
Concept Quizzes and Labs 100
Discussion Posts and Surveys 40
Assignments 160
Analytics Project (2 Parts) 200
Midterm Exam 240
Final Exam 260
Total Course Points 1000
Assignment Points
Microsoft Access Training 20
REA Model to Logical Model 40
Using SQL 40
Tableau Training 20
Data Cleansing and Tableau 40
Total Assignment Points 160

Grades will be determined using a straight scale as follows. Any discussions regarding your grade must be in scheduled office hours and not by email.

Total Points Letter Grade
930 and above A *
900 to 929 A
870 to 899 B+
830 to 869 B
800 to 829 B-
770 to 799 C+
700 to 769 C
600 to 699 D
599 and below F

* The grade of “A” is reserved for work of excellent quality.

Student Responsibilities Specific to this Course

This course is delivered in 15 weeks. To do well, you should plan on spending a minimum of six hours a week on this course outside of class time on this course. Systems work is time intensive. You need to work your schedule to incorporate the time necessary to complete assignments and class activities on time. 

Quizzes and Labs: Quizzes will be completed in class. In the case of labs (which may be completed in or outside of class), you will provide evidence of completion via online submission. These activities are expected to assist students in understanding course material in a timely manner before the exams, assignments, and the AIS project. Although these activities cannot be made up if missed, the lowest grade will be dropped. 

Assignments and Analytics Project: Instructions for assignments and the AIS project will be made available throughout the semester in the relevant weekly modules and related tabs in Blackboard. Each weekly learning module on Blackboard will reference the schedule for that week. All assignments and the AIS project allow for multiple submissions, however only your final submission will be viewed for grading. 

Lectures, Exercises, and Readings: You are expected to have read the assigned chapter material, watch any posted videos, and complete lesson exercises, before attempting the related assignments. The amount of effort you put into studying the lecture materials before attempting assignments determines the quality of your course material comprehension. I would encourage you to not only read and view the assigned materials but to analyze them carefully. Think about each reading and lecture video from both a conceptual and a practical perspective.

Policies, Responsibilities, and Resources Common to the College and University

Policies and resources common to the Costello College of Business and/or university, which are also applicable to this class, are provided below.

College of Business Standards of Behavior 
The mission of the Costello College of Business at George Mason University is to create and deliver high-quality educational programs and research. Students, faculty, staff, and alumni who participate in these educational programs contribute to the well-being of society. High-quality educational programs require an environment of trust and mutual respect, free expression and inquiry, and a commitment to truth, excellence, and lifelong learning. Students, program participants, faculty, staff, and alumni accept these principles when they join the Costello College of Business community. In doing so, they agree to abide by the following standards of behavior:

  • Respect for the rights, differences, and dignity of others 
  • Honesty and integrity in dealing with all members of the community 
  • Accountability for personal behavior

Integrity is an essential ingredient of a successful learning community. Ethical standards of behavior help promote a safe and productive community environment and ensure every member the opportunity to pursue excellence. The Costello College of Business can and should be a living model of these behavioral standards. To this end, community members have a personal responsibility to integrate these standards into every aspect of their experience at the Costello College of Business. Through our personal commitment to these Community Standards of Behavior, we can create an environment in which all can achieve their full potential.

Academic Standards

Academic Standards exist to promote authentic scholarship, support the institution’s goal of maintaining high standards of academic excellence, and encourage continued ethical behavior of faculty and students to cultivate an educational community which values integrity and produces graduates who carry this commitment forward into professional practice. 

As members of the George Mason University community, we are committed to fostering an environment of trust, respect, and scholarly excellence. Our academic standards are the foundation of this commitment, guiding our behavior and interactions within this academic community. The practices for implementing these standards adapt to modern practices, disciplinary contexts, and technological advancements. Our standards are embodied in our courses, policies, and scholarship, and are upheld in the following principles:

  • Honesty: Providing accurate information in all academic endeavors, including communications, assignments, and examinations. 
  • Acknowledgement: Giving proper credit for all contributions to one’s work. This involves the use of accurate citations and references for any ideas, words, or materials created by others in the style appropriate to the discipline. It also includes acknowledging shared authorship in group projects, co-authored pieces, and project reports. 
  • Uniqueness of Work: Ensuring that all submitted work is the result of one’s own effort and is original, including free from self-plagiarism. This principle extends to written assignments, code, presentations, exams, and all other forms of academic work.

Violations of these standards—including but not limited to plagiarism, fabrication, and cheating—are taken seriously and will be addressed in accordance with university policies. The process for reporting, investigating, and adjudicating violations is outlined in the university's procedures. Consequences of violations may include academic sanctions, disciplinary actions, and other measures necessary to uphold the integrity of our academic community.

The principles outlined in these academic standards reflect our collective commitment to upholding the highest standards of honesty, acknowledgement, and uniqueness of work. By adhering to these principles, we ensure the continued excellence and integrity of George Mason University's academic community. 

Students are responsible for understanding how these general expectations regarding academic standards apply to each course, assignment, or exam they participate in; students should ask their instructor for clarification on any aspect that is not clear to them.

Accommodations for Students with Disabilities 
Disability Services at George Mason University is committed to upholding the letter and spirit of the laws that ensure equal treatment of people with disabilities. Under the administration of University Life, Disability Services implements and coordinates reasonable accommodations and disability-related services that afford equal access to university programs and activities. Students can begin the registration process with Disability Services at any time during their enrollment at George Mason University. If you are seeking accommodations, please visit https://ds.gmu.edu/ for detailed information about the Disability Services registration process. Disability Services is located in Student Union Building I (SUB I), Suite 2500. Email: ods@gmu.edu. Phone: (703) 993-2474. 

Students are responsible for registering with Disability Services and communicating about their approved accommodations with their instructor in advance of any relevant class meeting, assignment, or exam.

FERPA and Use of GMU Email Addresses for Course Communication 
The Family Educational Rights and Privacy Act (FERPA) governs the disclosure of education records for eligible students and is an essential aspect of any course. Students must use their GM email account to receive important University information, including communications related to this class. Instructors will not respond to messages sent from or send messages regarding course content to a non-GM email address. 

Students are responsible for checking their GMU email regularly for course-related information, and/or ensuring that GMU email messages are forwarded to an account they do check.

Title IX Resources and Required Reporting
As a part of George Mason University’s commitment to providing a safe and non-discriminatory learning, living, and working environment for all members of the University community, the University does not discriminate on the basis of sex or gender in any of its education or employment programs and activities. Accordingly, all non-confidential employees, including your faculty member, have a legal requirement to report to the Title IX Coordinator, all relevant details obtained directly or indirectly about any incident of Prohibited Conduct (such as sexual harassment, sexual assault, gender-based stalking, dating/domestic violence). Upon notifying the Title IX Coordinator of possible Prohibited Conduct, the Title IX Coordinator will assess the report and determine if outreach is required. If outreach is required, the individual the report is about (the “Complainant”) will receive a communication, likely in the form of an email, offering that person the option to meet with a representative of the Title IX office. 

For more information about non-confidential employees, resources, and Prohibited Conduct, please see University Policy 1202: Sexual and Gender-Based Misconduct and Other Forms of Interpersonal Violence. Questions regarding Title IX can be directed to the Title IX Coordinator via email to TitleIX@gmu.edu, by phone at (703) 993-8730, or in person on the Fairfax campus in Aquia 373. 

Student opportunity: If you prefer to speak to someone confidentially, please contact one of Mason’s confidential employees in Student Support and Advocacy (SSAC), Counseling and Psychological Services (CAPS), Student Health Services (SHS), and/or the Office of the University Ombudsperson.

Copyright 
Any audio or visual recording of lectures, reuse or remix of course materials, or further dissemination of course content is not permitted without prior written consent of the course instructor and George Mason University unless the recording is part of an approved accommodation plan.

Diversity 
George Mason University promotes a living and learning environment for outstanding growth and productivity among its students, faculty and staff. Through its curriculum, programs, policies, procedures, services and resources, Mason strives to maintain a quality environment for work, study and personal growth. These goals apply to online learning at George Mason University equally as it does to classroom learning. An emphasis upon diversity and inclusion throughout the campus community is essential to achieve these goals. Diversity is broadly defined to include such characteristics as, but not limited to, race, ethnicity, gender, religion, age, disability, and sexual orientation. Diversity also entails different viewpoints, philosophies, and perspectives. Attention to these aspects of diversity will help promote a culture of inclusion and belonging, and an environment where diverse opinions, backgrounds and practices have the opportunity to be voiced, heard and respected.

Religious Holidays 
A list of religious holidays is available on the University Life Calendar page. Any student whose religious observance conflicts with a scheduled course activity must contact the instructor at least two weeks in advance of the conflict date in order to make alternative arrangements.

Counseling and Psychological Services (CAPS) CAPS provides short-term mental health services for enrolled students. They are available via phone at (703) 993-2380 and more information is available is at http://caps.gmu.edu.