ACCT 641 - Data Analytics in Accounting I

Units: 3
Data and technology concepts with a focus on understanding how data is structured and flows, verifying the completeness and accuracy of source data and using the outputs of data analytic techniques to assess risk or to complete planned procedures.

Prerequisites: ACCT 210.
Possible Instructional Methods: On-ground, or Hybrid, or Online-Asynchronous, or Online-Synchronous.
Grading: A-F grading only.
Course Typically Offered: Fall, Spring, or Summer

Student Learning Outcomes - Upon successful completion of this course students will be able to:

Identify and integrate the accounting information produced from the five key accounting and business cycles;
Explain how the COSO internal control frameworks can be used to assess risks and controls;
Investigate a business process model (e.g., flowchart, data flow diagram, business
process model and notation (BPMN) diagram) to identify potential improvements;
Examine a relational database’s structure to determine whether it applies data integrity rules;
Examine a standard SQL query (common commands, clauses, operators, aggregate functions and string functions) to determine whether the retrieved data set is relevant and complete.