UNIVERSITY OF CAPE COA ST

COLLEGE OF HUMANITIES AND LEGAL STUDIES

SCHOOL OF BUSINESS
DEPARTMENT OF ACCOUNTING

ACC204: COMPUTER APPLICATIONS IN ACCOUNTING 3 CREDITS

COURSE OUTLINE FOR SECOND SEMESTER 2020/2021 ACADEMIC YEAR

1. Course Lecturer

Name Joshua Addo

Phones 050 602 8495 / 024 651 2655

E-mail [email protected]

Website https://sites.google.com/ucc.edu.gh/jaddo/

Lecture Schedule & Venues

YouTube Channel http://www.youtube.com/watch?v=e77k11Qb_Bc&list=PLlFEQC7q_2

mTJCjyNY0qHlmVyCFbXITf0

Google Classroom https://classroom.google.com/c/MzY3MTUyMzk1ODkx?cjc=x7i72cb

Office Contact Hours

Group(s) Bcom Accounting groups 1 and 2

2 Course Description

We live in the age of big data, where businesses need to routinely collect mountains of information. The ability to
harness the full value of big data creates competitive advantage to businesses. As business organization become
ever more customer centric, it’s important that accounting and finance teams, as guardians of organizational data,

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are leveraging data analytics to provide the forward-looking insights required to support decision-making. The
sync between business purpose, business strategy, data analytics and decision-making is fundamental to a firm’s
competitiveness and therefore survival.

As accounting and finance teams become more adept at data analytics, the ability for forward planning becomes
greater, providing more value for stakeholders and a further cementing of the accounting/finance function as a true
strategic partner. Recent research points to the fact that knowledge in big data analytics helps accounting/finance
professionals make faster and better decisions. Other advantages include better management of risks, real time
insights into performance, and better forecasting and planning.

Using real practical business examples, this course seeks to equip and enable learners to develop an understanding
of how data analytics and data modelling can be used to garner business insights.

Learners will learn about big data, the various sources of data, types of analytics, and become familiar with the
range of tools and techniques required to manage, extract, manipulate, interpret and present data.

This course is divided into four broad objective areas as follows:

Part A: Fundamentals of Big Data Management and Analytics

Part B: Big Data Management and Analytics Using the Relational Database Model

Part C: Data Analytics Using Python

Part D: Data Analytics and Financial Modelling Using Excel

Part E: Current Trends in Technology Applications to Accountancy

3 Course Objectives

On successful completion of this course, students should be able to achieve the following specific objectives:

1. Explain the concept and importance of big data management and analytics

2. Identify and describe Tools and key applications of data management and analytics

3. Explain the purpose, benefits, and types of Data visualization

4. Understand the ethical considerations in the use of data

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  Explain the principles of relational database management system

 Discuss the importance of RDBMS over flat database

 Explain the building blocks of the structured query language (SQL)

 Implement an instance of an RDBMS using PostgreSQL

 Analyze financial data using PostgreSQL.

 Create and assign values to variable, and perform operation using python operators

 Implement python data types

 Use python loops for choice and decision-making

 Use python functions and methods

 Import and work with files

 Understand Excel interface and the basics of formulas and functions

 Perform conditional analysis for choice and decision-making

 Use matching, lookup, and other functions to extract relevant information

 Develop financial models with Excel

4 Course Details

Week Detail Tools and applications

PART A:

Fundamentals of Big Data Management and Analytics

The CRISP framework for data analytics

Week 1 & 2

Big data and data analytics

 What is big data

 The 3 Vs of big data

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  The value and lessons to be learned from Big Data

Data analytics methodologies

 Robotics

 Artificial intelligence

 Machine learning

Types of Data Analytics

 Descriptive Analytics

 Predictive Analytics

 Prescriptive Analytics

Principles of Managing Big Data Using the Relational Model of

Week 3
Database Design

 Data normalization principles

 Logical and physical designs of a database

PART B:

BIG DATA MANAGEMENT AND ANALYTICS USING THE RELATIONAL DATABASE MODEL

Modelling a School System into a Relational Database with SQL

Week 4 Microsft Visio/Draw
 The logical design of the system with an entity relationship IO
diagram

Week 5  Physical design of the school system into a relational database

with SQL

◦ data definition language

PostgreSQL

◦ data manipulation language

 Installation and the user interface of PostgreSQL

Creating the database with the CREATE DATABASE statement

Creating database tables with the CREATE TABLE statement

Week 6

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 Entering data into database tables using the INSERT VALUES
statement
Week 7
Querying the database using the SELECT statement

PART B:

DATA ANALYTICS USING PYTHON

Week 8  Introduction to python and python programming environment

Anaconda/Jupiter
 Variables and operators

Notebook
 Python data types

Week 9  Choices and decision-making

 Functions and methods

 Working with files

PART D:

DATA ANALYTICS AND FINANCIAL MODELING USING EXCEL

The Excel user interface and the basics of formulas and functions
Week 10

Performing Conditional Analysis

Week 11
 IF function

 AND function

 OR function
MS Excel

 SUMIF function

 COUNTIF function

Matching, lookup and other functions

Developing financial models

Week 12
 What is Financial Modelling?

 Defining the Inputs and the Outputs of a Simple Financial

Model

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  The Financial Modelling Process of More Complex Models

13  Modelling the Income Statement

 Modelling the Statement of Financial Position

 Modelling the capital budget

 Modelling the cash budget

14
 Time value of money Amortization

Current trends in technology applications to accountancy

5 Learning Platforms

YouTube Channel http://www.youtube.com/watch?v=e77k11Qb_Bc&list=PLlFEQC7q_2mTJCjyN

Y0qHlmVyCFbXITf0

Google Classroom https://classroom.google.com/c/MzY3MTUyMzk1ODkx?cjc=x7i72cb

6 Course Materials

Alvaro, A. (2016). easy SQL programming & database management for beginners: Your step-by-step guide to
learning the SQL database.

DeBarros, A. (2018). Practical SQL: A beginner’s guide to storytelling with data. No Starch Press: San Francisca

Deitel, P & Deitel, H. (2020). Intro to python for computer and science and data science: Learning to program with
AI, big data and the cloud. Pearson: New York.
Fairhurst, D. S. (2012). Using Excel for Business Analysis: A guide to financial modelling fundamentals. John
Wiley & Sons: Singapore.
Guerrero, H. (2019). Excel data Analysis: Modeling and simulation. Springer: Switzerland.

Harrison, M. (2017). Illustrated guide to python 3: A complete walkthrough of beginning python with unique

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 illustrations showing how python really works.

7 Course Assessments

Class attendance, participation, quizzes and assignments 40%

End of semester examination 60%

Total 100%

8 Course Assessment Criteria

Outstanding or exemplary performance in the following areas: interpretative ability;

Excellent 80-100 intellectual initiative in response to questions; mastery of the skills required by the
subject, general levels of knowledge and analytic ability or clear thinking.

Usually awarded to students whose performance goes well beyond the minimum
Very Good 70-79 requirements set for tasks required in assessment, and who perform well in most of
the above areas.

Usually awarded to students whose performance is considered to go beyond the

Good/Pass 60-69 minimum requirements for work set for assessment. Assessable work is typically
characterised by a strong performance in some of the capacities listed above.

Usually awarded to students whose performance meets the requirements set for work
Poor 50-59
provided for assessment.

Usually awarded to students whose performance is not considered to meet the

minimum requirements set for particular tasks. The fail grade may be a result of
Fail 0-49 insufficient preparation, of inattention to assessment requirements or lack of
academic ability. A frequent cause of failure is lack of attention to subject or
assessment requirements.

Note that the above is not indicative of grading scale. The University of Cape Coast grading scale applies at all
times.

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9 Course Policies

9.1 Attendance and lateness to lecture

Attendance policies of the University will apply (Refer to the Academic Policies and Regulations handbook of the
University of Cape Coast). Lateness shall not be tolerated. Students arriving late for lectures disrupt the orderly
course of the contact session. Prior permission should be sought in the event that a student might be late for
lectures. All students are to be seated at least 5 minutes to the commencement of lectures.

9.2 Class participation

Participation helps students assess their own understanding. It is in the interest of all students to participate in class
discussions and ask questions, especially when they are in doubt. Active participation is therefore encouraged.
Students are expected to come to lectures having thoroughly read the recommended text and solve the assigned
questions. Marks will be awarded to students who engage in active class participation and contribute to the class
discussions and response to questions.

9.3 Missed quizzes, tests, and assignments

If for any justifiable reason the student will miss a test or quiz, the student should get clearance from the lecturer in
advance. Retrospective permissions will not be granted for missed tests and quizzes. An automatic zero will be
awarded for missed quizzes, tests, and assignments.

9.4 Late submission of assignments

All assignments must be handed in at the stated time and in the stated form or they will automatically receive a
grade of zero. Late assignments will not be tolerated. If a student has any genuine problem(s), he/she must contact
the lecturer before the deadline for the submission of the assignment. There are no guarantees for extension of
time; each case will be treated on its own merit. It is the student’s responsibility to retain a copy of all assignments
should any questions arise later concerning that assignment.

9.5 Dress code

Students should follow the guidelines for dress and appearance as it appears in the Academic Policies and
Regulations Handbook. Appropriate student dress is an integral part of professional development. Every student
offering this course has the responsibility to adhere to the spirit and specification of the dress code. These are as

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follows:

 Dress shirt, long- or short-sleeved, are acceptable.

 A tie, properly tied, is encouraged.
 Flip-flops or slippers are not acceptable.
 Especially for the ladies, blouses, dress shirts, tops and turtlenecks are acceptable. Inappropriate attire
includes tops with bare shoulders or spaghetti-straps unless worn under an open blouse.
 Dress and skirt length should be a length at which the student can sit comfortably in public.
 Mini-skirts, sun dresses, peasant dresses/shirts, beach dresses, and spaghetti-strap dresses are
inappropriate.
 Under no circumstance should shorts be worn to the class. Jeans trousers can be worn. No shorts.
 Low-cut blouses which reveal cleavage are unacceptable.
 Students are required to dress like professional executives once every month; usually, the first lecture of
each month. Students are also to dress like professional executives during end-of-semester examinations.

9.6 Academic dishonesty

Cheating and plagiarism will be severely penalized. Plagiarism involves copying someone’s work and presenting it
as if they were your original work. Students are advised to learn from each other but not to copy colleague’s
assignments and present them.

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