ACCT 361-DL: 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

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

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Course Description

This course demonstrates the collection, storage, and processing of financial and nonfinancial data used in a modern-day accounting information system. The focus is on relational database systems to capture the business processes of an organization and the required internal controls embedded in those processes. Topics such as XBRL and data visualization are introduced. This course is deployed in an asynchronous online format.

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 asynchronously online. Each week you will be responsible for participating in course discussions, and completing the module material by the due dates listed.

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. 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

  • 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 assess business process and information risks and understand and apply the general, system, and application controls necessary to prevent or detect fraud and inaccuracies from occurring. 
  • Students will increase their awareness of the impact of technology on accounting. 
  • Students will record, maintain, and report financial and non-financial information in real- time using event-driven enterprise information systems. 
  • Students will explain how enterprises create value and learn about various industries, ranging in complexity from retail firms to manufacturers.

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 for additional cost. 

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 at 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 Graded Course Categories Total Percent
Concept Quizzes 12%
Discussion Posts/Participation 4%
Assignments 14%
Access Database Project Final 8%
Exam 30%
AIS Access System Exam 8%
Midterm 24%
Total Course Percentage 100%

Quizzes

  1. Databases/Documentation
  2. Data Modeling – REA 
  3. Data Modeling - Logical 
  4. Reports

Assignments

  1. DFC
  2. REA to Logical Modeling 
  3. Access 
  4. Information Retrieval 
  5. Tableau – I, II

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.

Percent Scored Letter Grade
93 and above A *
90 to 92.9 A
87 to 89.9 B+
83 to 86.9 B
80 to 82.9 B-
77 to 79.9 C+
70 to 76.9 C
60 to 69.9 D
59.9 and below F

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

Student Responsibilities 

This course is delivered in 15 weeks. To do well, you should plan on spending a minimum of 10 hours a week on the weekly course module material. Systems work is time intensive. You cannot learn simply by reading a book. You need to work your schedule to incorporate the time necessary to complete assignments and class activities on time. Many of you have experiences where everything that can go wrong while working on a computer goes wrong. Do not put off completing assignments until the last minute.

Assignments and Quizzes
Instructions for Assignments and the 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. Assignments and Quizzes will not be accepted late as solutions to these are posted on Blackboard after the due date for use as study resources. Assignments may be turned in early. All Assignments and Quizzes allow for one submission, therefore submit only your final version for grading. Quizzes assist students in understanding course material comprehension in a timely manner before exams. Quizzes will be online using a Lockdown browser, microphone, webcam, with no backtracking. Quizzes are available on relevant Sundays from 2 pm to 11:59 pm for completion.

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.

Professionalism
The online classroom is a community, and we each bear responsibility for creating an environment conducive to learning. You will lose a portion of your earned points, at my discretion, if you engage in unprofessional behaviors that are deemed unprofessional in tone, spelling, or inappropriate for our academic environment. 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

Honor System and Code
Mason is an Honor Code university. Please see the Office for Academic Integrity for a full description of the George Mason Honor Code and the honor committee process. The principle of academic integrity is taken seriously and violations are treated gravely. Three fundamental and rather simple principles to follow at all times are that: (1) all work submitted be your own; (2) when using the work or ideas of others, including fellow students, give full credit through accurate citations; and (3) if you are uncertain about the ground rules on a particular assignment, ask for clarification.

At the end of this syllabus is the uniform set of Recommendations for Honor Code Violations for undergraduate programs in the School of Business adopted by the faculty in Spring 2016.

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.

Disclaimer
Any changes to assignments or course schedule will be announced on Blackboard and/or via e-mail. Inability to access the course webpage or failure to read e-mails cannot be an excuse for late submissions or non-completion of assignments.

Resources and Support

Course Support
Preparedness is a major facilitator for a heightened learning experience in our course. For help on Canvas tools like Collaborate, Kaltura, Respondus Lockdown Browser and other resources or you encounter any difficulties accessing Canvas or your course you can reach the Canvas Support Hotline at: (866) 793-6908.

The Libraries at George Mason University strive to provide the best possible collections of research resources and scholarly materials in all formats for our users throughout the university community, supporting the University’s goals of learning, teaching, and research. The School of Business has a dedicated librarian liaison and more information is available at library resources. 

The George Mason University Writing Center is committed to supporting writers in the Mason community and offers free writing support to Mason students.

Student Services
If you are a student with a disability and you need academic accommodations, please contact Disability Services at (703) 993-2474. All academic accommodations must be arranged through the DS. Mason offers counseling and psychological services that can provide assistance if you find yourself overwhelmed by life, want training in academic or life skills, or the like. 

University Policies
The University Catalog is the central resource for university policies affecting student, faculty and staff conduct in university affairs. 

Information regarding weather related changes in the University’s schedule (e.g., closing or late opening) will be provided on the GM website and via MasonAlert. Changes to schedule or deliverable due dates, if any, will be communicated via email and on Canvas. 

Mason Student privacy is governed by the Family Educational Rights and Privacy Act (FERPA) and is an essential aspect of this course.

Accommodations for Students with Disabilities 
The Office of Disability Services (located in Room 222, Student Union Building I) provides a wide variety of academic support services to all currently-enrolled GMU students who have any type of mental or physical disability of either a temporary or permanent nature. If you feel that you may need assistance of this nature, call the ODS at (703) 993-2474. In addition, you should notify me about any special needs as soon as possible.

Title IX 
Notice of mandatory reporting of sexual assault, interpersonal violence, and stalking: As a faculty member, I am designated as a “Responsible Employee,” and must report all disclosures of sexual assault, interpersonal violence, and stalking to Mason’s Title IX Coordinator per University Policy 1412. You may seek assistance from George Mason’s Title IX Coordinator by calling (703) 993-8730 or email cde@gmu.edu. If you wish to speak with someone confidentially, please contact one of Mason’s confidential resources, such as Student Support and Advocacy (SSAC) at (703) 993-3686 or Counseling and Psychological Services (CAPS) at (703) 993-2380. The 24-hour Sexual and Intimate Partner Violence Crisis Line for Mason is (703) 380-1434.

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.

Mason Student privacy is governed by the Family Educational Rights and Privacy Act (FERPA) and is an essential aspect of this course.

Religious Holidays 
A list of religious holidays is available on the University Life Calendar page: http://ulife.gmu.edu/calendar/religious-holiday-calendar/. 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
(703) 993-2380
http://caps.gmu.edu

Learning Goals for the Undergraduate Program in Accounting

The following are Department-wide learning goals for the undergraduate program in accounting. The highlighted goals are specifically addressed by this course and detailed on the first page of the syllabus.

  1. Our students will be competent in their discipline:
    1. record, analyze, interpret and communicate financial and non-financial information for users of such information in accordance with applicable professional authoritative literature 
    2. assess risks inherent in financial and non-financial information and provide appropriate assurance to users of such information and they will be able to develop, validate, and evaluate processes and controls which serve to ensure the integrity of financial and non-financial information 
    3. understand the environment and role of the accounting profession in the proper functioning of commerce, and in society at large, and the ethical and regulatory responsibilities associated with that environment and role 
    4. possess the following technical competencies: 
      1. research skills to access, understand, and apply relevant professional authoritative literature; 
      2. decision modeling skills to identify issues, analyze alternatives, and implement solutions related to financial and non-financial information;
      3. technology and data analysis skills to manage financial and non-financial information
  2. Our students will be aware of the uses of technology in business.
  3. Our students will be effective communicators. 
  4. Our students will have an interdisciplinaryperspective. 
  5. Our students will be knowledgeable about global business and trade. 
  6. Our student will be able to recognize the importance of ethical decisions. 
  7. Our students will be aware of the legal environment of business. 
  8. Our students will be knowledgeable about team dynamics and the characteristics of effective teams.
  9. Our students will understand the value of diversity and the importance of managing diversity in the context of business. 
  10. Our students will be critical thinkers.
Costello Recommendations for Honor Code Violations
UG-Non Freshman Students (including transfer students)
Type of Violation Sanction

Plagiarism

  1. Failure to cite/attribute sources
  2. Representing someone else’s work as the student’s own (e.g., copying and pasting)
 An F in the class; referral to the Writing Center; and relevant Academic Integrity seminar/training completion

Cheating

  1. On a minor assignment (e.g., homework, quizzes)
  2. Cheating on a major assignment or exam, submitting course work from another course as original work

An F in the class; and relevant Academic Integrity seminar/training completion 

An F in the class; and relevant Academic Integrity seminar/training completion, and at least one semester suspension
Lying (e.g., providing fraudulent excuse documents, falsifying data) An F in the class; and relevant Academic Integrity seminar/training completion, and at least one semester suspension
Egregious Violation (e.g., stealing an exam; submitting coursework from another class as original work across multiple courses; lying to an employer about academic performance, false identification or posing as another, in person or online) An F in the class, relevant Academic Integrity seminar/training completion; and at least one year suspension

Notes:

  1. The School of Business reserves the right to initiate termination proceedings for any student found guilty of an Honor Code violation by the Office of Academic Integrity.
  2. The Office of Academic Integrity may increase these sanctions (up to and including expulsion from the university) for repeated offenses.