ACCT 361: Accounting Analytics Master Syllabus
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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 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
Required Textbook
Accounting, Information Systems, 15th ed., by Romney, Pearson Publishing. This can be purchased directly on our course Canvas 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 Canvas site, the e-book may be obtained through Canvas or the Pearson website. Make sure to use one of the supported browsers: Chrome, Firefox or Safari. For technical issues, contact Pearson support. For security purposes, students are automatically logged out after a period of inactivity.
Course Schedule
The course schedule is provided separately on the Canvas 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 Canvas. The Canvas 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.
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.
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