UGA Bulletin Logo

Accounting Information Systems and Data Analytics


Course Description

The role of accounting information systems (AIS) and the use of data analytics for organizational control and decision making. Topics include business processes, risk, control practices, AIS design, and the audit of AIS. It also includes data analytics and visualization in Excel, Access, and other data analytic tools.


Athena Title

Acct Systems and Data Analytic


Equivalent Courses

Not open to students with credit in ACCT 5310, ACCT 5310H, ACCT 7310


Non-Traditional Format

This course will be taught 95% or more online.


Prerequisite

ACCT 2101 or ACCT 2101E or ACCT 2101H


Grading System

A - F (Traditional)


Student learning Outcomes

  • Students will understand the critical business processes (e.g., revenue cycle, expenditure cycle), focusing on how business transactions are documented, stored, reported, and controlled. In addition, students will be introduced to various data analytic procedures used for strategic decision-making and auditing the accounting system. We will focus on developing an analytic mindset, which includes critical thinking, applying appropriate analytic procedures, and communicating results of the analysis. The aim of this course is to help you develop an analytic mindset, help prepare you for relevant sections of the CPA exam, and provide you with the basic understanding of the following concepts in Accounting Information Systems:
  • Students will understand business processes and information flows within these processes.
  • Students will understand the risks and controls related to each business process.
  • Students will understand data analytic procedures using Excel, Access, and Tableau.
  • Students will understand data visualization.
  • Students will understand system documentation, including flowcharting and reporting.
  • Students will understand database-oriented enterprise systems.

Topical Outline

  • Fundamentals of accounting information systems
  • Systems documentation
  • Business processes, risk, and control
  • Data analytics in Excel, Tableau, and Access
  • Data visualization

Syllabus