1.

General Information

Course Subject ACCT

Course Number 3112

Course Title Accounting Data Management and Analytics

Academic Years 2023-2024

Grading Method Letter

2. Instructors

Dr Kim,Doyeon
Office: Room 1331 /F K.K. Leung Building
Email: [email protected]
Office: 3910-3084
Subclasses: 1A,1B,1C

Dr Taori,Peeyush
Office: Room 1201 /F K.K. Leung Building
Email: [email protected]
Office: 3917-1627
Subclasses: 2D,2E

4. Course Description

Course This course is about descriptive and predictive analysis of data as it pertains to accounting
Description and finance professionals. In the era of “big data,” the volume, pace, and complexity of
data have made it difficult to understand and use data. At the same time, the explosion of
data has brought many opportunities for firms to get deeper insights into many aspects of
their businesses. To harness excessive information, data analytics has become a must-have
skill for all business managers and particularly accountants who often know both internal
and external data, better than their counterparts in other areas of the business. This course
will prepare students with fundamental analytics skills focused on accounting
applications. Students will also gain hands-on experience with data analysis.

The students will first be exposed to why analytics is important in the accounting
profession and learn about how financial and accounting data is generated and stored in
modern Accounting Information Systems (AIS). Students will learn to use a statistical
computing software (R) to perform the analysis. Students will learn to build queries to pull
data from AIS or databases, learn to perform descriptive analytics using various data
visualization techniques, and identify potential problems and relevant issues. Students will
also learn about entry to medium level predictive accounting models and their practical
applications such as performance forecasting and credit scoring.

Prerequisites STAT1602/STAT0302 Business Statistics

ACCT3103: Intermediate Financial Accounting II

5. Course Objectives

1. Learn how financial, managerial accountants, and auditors can benefit from using data analytics

2. Understand how accounting data are generated, collected, stored, and shared by technology
5. Course Objectives

3. Learn how to perform data-driven financial analysis and visualize data to provide clear
financial/managerial insights

4. Learn how to use computational language to perform data analytics

5. Explore how predictive accounting models are used in accounting applications

6. Faculty Learning Goals

Goal 1: Acquisition and internalization of knowledge of the programme discipline

Goal 2: Application and integration of knowledge

Goal 3: Inculcating professionalism

Goal 4: Developing global outlook

Goal 5: Mastering communication skills

Goal 6: Cultivating leadership

7. Course Learning Outcomes

Aligned Faculty Learning Goals

Course Teaching and Learning Activities
1 2 3 4 5 6

CLO1. Solve accounting and finance related problems using data

analytic tools

CLO2. Understand the value of data in accounting profession and how

both financial and managerial accountants can benefit from using data
analytics

CLO3. Understand how to use statistical analytical models and artificial

intelligence methods to perform data analysis.

CLO4. Create visualizations of data to provide managerial insights into

associations, relationships, outliers, and other data intimations related
to accounting information.

8. Course Teaching and Learning Activities

Expected Study Load

Course Teaching and Learning Activities #
Study Hours (% of study)

T&L1. Lecture with interactive presentation 36 30

T&L2. Tutorial and e-forum discussions 12 10

T&L3. Case-based study and analysis 30 25

T&L4. Self study 42 35

Total: 120 Total: 100

9. Assessment Methods

Assessment Description Weight % Aligned Course

Methods Learning Outcomes
9. Assessment Methods

A1. In-class Participation in in-class exercises. 20% 1,3,4

Activities/
Discussion

A2. Individual Written assignments involving data analysis 40% 1,2,3,4

Take-home
Assignment

A3. Project Case study to do analysis and synthesis of the chosen 40% 1,2,3,4
(Group)— current issues of the student field.
Presentation

Assessment Rubrics

A2. Individual
Take-home
Assignment

A+,A,A- ● High participation in discussions

● Always attend in-class discussions
● Demonstrate a strong understanding of all relevant knowledge
● Handling questions professionally
● Present arguments that have an element of originality
● Respect others and follow the class rules (no chatting and do not use cell phone)

B+,B,B- ● Good participation in discussions

● Often attend the in-class discussions
● Demonstrate a good understanding of all relevant knowledge
● Handling questions in a logical way
● Present arguments that go beyond the lecture and textbook
● Respect others and follow the class rules (no chatting and do not use cell phone)

C+,C,C- ● Some participation in discussions

● Sometimes attend the in-class discussions
● Demonstrate a basic understanding of the concepts involved
● Fairly address questions as set
● Present arguments in a well-structure manner
● Respect others and follow the class rules (no chatting and do not use cell phone)

D+,D ● Minimal or no participation in discussions

● Rarely attend the in-class discussions
● Demonstrate a minimum understanding of the concepts involved
● Barely address questions as set
● Present arguments in a marginally acceptable manner
● Respect others and follow the class rules (no chatting and do not use cell phone)

F ● Minimal or no participation in discussions

● Almost never attend the tutorials and in-class discussions
● Demonstrate a poor understanding of the concepts involved
● Unable or unwilling to handle questions
● Present arguments poorly
● Behave poorly in class (often chatting with others, using cell phones, or being late)

A3. Project
(Group)—
Presentation

A+,A,A- ● Demonstrate a strong understanding of all relevant knowledge

● Handling questions professionally
● High participation in discussions and volunteering answering/asking questions
● Present arguments that have an element of originality
● Achieve a standard of excellent performance in the exams with very accurate
computation and very good analytical and problem solving skills
Assessment Rubrics

● Excellent writing report and presentation

B+,B,B- ● Demonstrate a good understanding of all relevant knowledge

● Handling questions in a logical way
● Good participation in discussions
● Present arguments that go beyond the lecture and textbook
● Achieve a standard of good performance in the exams with accurate computation and
good analytical and problem solving skills
● Good writing report and presentation

C+,C,C- ● Demonstrate a basic understanding of the concepts involved

● Fairly address questions as set
● Some participation in discussions
● Present arguments in a well-structure manner
● Meet a standard of acceptable performance in the exams with reasonably accurate
computation and acceptable analytical and problem solving skills
● Acceptable writing report and presentation

D+,D ● Demonstrate a minimum understanding of the concepts involved

● Barely address questions as set
● Minimal or no participation in discussions
● Present arguments in a marginally acceptable manner
● Meet a standard of marginally acceptable performance in the exams with some errors in
computation and barely adequate analytical and problem solving skills
● Marginally acceptable writing report and presentation

F ● Demonstrate a poor understanding of the concepts involved

● Unable or unwilling to handle questions
● Minimal or no participation in discussions
● Present arguments poorly
● Fail to meet a standard of passing the exams with major errors in computation and
inadequate analytical and problem solving skills
● Poorly writing report and presentation

10. Course Grade Descriptors

A+,A,A- ● Demonstrate a strong understanding of all relevant knowledge

● Handling questions professionally
● High participation in discussions and volunteering answering/asking questions
● Present arguments that have an element of originality
● Achieve a standard of excellent performance in the exams with very accurate
computation
and very good analytical and problem solving skills
● Excellent writing report and presentation

B+,B,B- ● Demonstrate a good understanding of all relevant knowledge

● Handling questions in a logical way
● Good participation in discussions
● Present arguments that go beyond the lecture and textbook
● Achieve a standard of good performance in the exams with accurate computation and
good
analytical and problem solving skills
● Good writing report and presentation

C+,C,C- ● Demonstrate a basic understanding of the concepts involved

● Fairly address questions as set
● Some participation in discussions
● Present arguments in a well-structure manner
● Meet a standard of acceptable performance in the exams with reasonably accurate
computation and acceptable analytical and problem solving skills
● Acceptable writing report and presentation

D+,D ● Demonstrate a minimum understanding of the concepts involved

10. Course Grade Descriptors

● Barely address questions as set

● Minimal or no participation in discussions
● Present arguments in a marginally acceptable manner
● Meet a standard of marginally acceptable performance in the exams with some errors in
computation and barely adequate analytical and problem solving skills
● Marginally acceptable writing report and presentation

F ● Demonstrate a poor understanding of the concepts involved

● Unable or unwilling to handle questions
● Minimal or no participation in discussions
● Present arguments poorly
● Fail to meet a standard of passing the exams with major errors in computation and
inadequate analytical and problem solving skills
● Poorly writing report and presentation

11. Course Content and Tentative Teaching Schedule

Topic/ Date Content Other information

Session

1 Course overview: What is data analytics

and how is it important to
accountants?

2 Introduction to R

3 Data Manipulation

4 Visualization

5 Statistical Analysis

6 Binary Classification

7 Machine Learning

13. Means / Processes for Student feedback on Course

Conducting mid-term survey in additional to SETL around the end of the semester

Online response via Moodle site

Others
14. Course Policy

15. Additional Course Information