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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