Professional Documents
Culture Documents
1
MODULE BOOK
PROBLEM BASED LEARNING
ACCOUNTING INFORMATION SYSTEM
Lecturer:
2
Table of Content
Page
1. Introduction…………………………………………………… 4
2. Main Objectives…………………………………………….. 4
3. Structure of organization…………………………………….. 3
3.1. Problem based learning…………………………………... 4
3,2, Interactive Lecture………………………………………. 4
3.3. Quiz………………………………………………………. 5
3.4. Reference………………………….………………………. 5
3.5. Schedule…………………………………………………… 6
4. Project or Module Assigment ………………………………… 7
5. Project or Module Evaluation ……………………………… 9
6. Assestment and Awarding Point …………………………… 9
6.1. Participation and Class Discussion………………………. 8
6.2. PBL Task and Presentation……………………………… 9
6.3. Quiz……………………………………………………... 9
6.5. Project or Module Assignment……………………………. 9
6.6. Evaluation Sheet …………..……………………………... 11
7. Reference………………………………………………………. 11
8. PBL Task………………………………………………………. 12
3
1. Introduction
2. Objectives
After studying data analysis for accounting, the student ar expected to have data
analitic skill that will support analytic-minded accountant. While accountants do not
need to become data scientist, they must know how to do following:
4
d. Present their results to individual members of management (CEOs, audit
managers, etc.) in an accessible manner to each member.
This module has an overall theme ―Data Analytic for Accounting‖. The
sequence of session will be running in interactive way, which will lead to 7 analytical
skills that analytic-minded accountant should be able to: i) recognize when and how
data analytics can address business questions, ii) comprehend the process needed to
clean and prepare the data before analysis, iii) recognize what is meant by data quality,
be it completeness, reliability, or validity, iv) perform basic analysis to understand the
quality of the underlying data and its ability to address the business question, v)
demonstrate ability to sort, rearrange, merge and reconfigure data in a manner that
allows enhanced analysis, vi) Identify and implement an approach that will use
statistical data analysis to draw conclusions and make recommendations on a timely
basis, vii) report results of analysis in an accessible way to each varied decision maker
and his or her specific needs.
3.3. Quiz
Quiz is a kind of short test that will be held 2 times during the module. It
consists of one or two short exercises/mini-cases or a number of theoretical questions,
or the combination of the two.
3.4. Reference :
Richardson, Vernon. 2015. Data Analytic for Accounting. McGraw Hill (RICH)
th
Romney, Marshal., Steinbart, “Accounting Information System”, 13 edition,
Pearson Education Limited, 2015 (ROM).
5
Additional:
Salgues, Bruno (2018), Society 5.0 – Industry of The Future, Technologies,
Methods and Tools, Volume 1, John Wiley & Sons, Inc. (SALGUES)
3.5. Schedule
The organization of the interactive lectures, PBL, and quizzes are as follows:
6
Notes:
Your progress in project or modul assignment will be monitored by progress report submission
according to schedule. Lecture as fasilitator will give feedback for improvement of the report until
all group achieve optimal progress.
o Progress Report 1* at week V; the report expected to be 25% - 50% finished
o Progress Report 2** at week X; the report expected to be 50% - 75% finished
o Progress Report 3*** at week XI; the report expected to be 75% - 100% finished
At the end of the semester, each group should make a project/module assignment. The
Project assignment can be in the form of a real business case or a hypothetical case of
RDBMS and Data Analytics for Accounting. Projects assignment could be a real case
e.g., designing sales and purchasing information systems, hospital information systems,
inventory information systems, etc; in contrast, the module assignment could be a
hypothetical case that is designed following the literature of business operational
activities
Your university hires you to implement a database system for the library network. You
have interviewed several librarians, and the following summarizes these discussions:
o The library’s main goal is to provide students and professors with access to books
and other publications. The library, therefore, maintains an extensive collection of
materials that are available to anyone with a valid university identification card.
o The standard procedure for lending materials is that the student or faculty member
comes to one of the three campus libraries and locates the book or journal on the
shelves.
Each book is assigned three unique numbers. First, the book is assigned a number by
the publisher, called the International Standard Book Number (ISBN). This number
allows the publishers to track each title, and the number changes with each new edition.
The second number is the Dewey decimal number, which is assigned to the title and
written on the outside spine of the book. This number is used to organize the library
shelves and is thus helpful to the students and faculty. It is therefore critical that this
number be available to users on the online inquiry screens. The last number is a
university book ID number. A different number is assigned to every book that is
received so the library can track all copies of each book. This number is different from
the other two numbers such that if the library has three copies of one book, each will
have a unique university book ID number.
7
o When students or faculty check out books, the system must be able to track the
specific copy that is being borrowed. Each book has a magnetic strip inserted in its
spine, which is used as a security measure. If someone tries to take a book without
checking it out, an alarm sounds.
o In general, students and faculty have equal clout in the library. Both are able to
check out most books and to check out several books at one time. No one is allowed
to remove periodicals from any library. The length of time that the book may be
borrowed varies, however, depending on who checks it out. Students are allowed to
check out a book for several weeks; faculty may borrow books for several months.
When patrons check out books, they take their materials to the circulation desk. At that
time, the librarian scans in each item’s university book ID number and the borrower’s
ID number. The system records a separate loan event for each book being checked out,
assigning each a separate loan number. At this time, each book’s due date is calculated
and marked on a slip located inside each book’s front cover. Simultaneously, the
magnetic strip is deactivated so the book may be removed from the library.
After borrowers check out a book, they are expected to return it by its due date. In
reality, everyone is allowed 30 days after the due date recorded on the checkout slip
before the book is officially overdue. At that point, the book must be returned, and
the borrower is assessed a $10 fine. If the book is permanently lost, then the
borrower is fined $75 for the book’s replacement. All fines must be paid in cash, in
full. Students are not allowed to enroll for subsequent semesters until all library
fines are paid; they also do not receive a diploma until all library fines are paid.
Faculty must pay all outstanding fines by June 30 of each year.
When a book is returned, the return must be entered into the system, and a unique
return number is used to log the transaction. At that time, the loan record is updated
to show that the book has been returned.
The following attributes have been identified as critical for the new system:
8
==============================================================
5. Project or Module Evaluation
At the end of this module, a final module evaluation and reflection will be held. You, as
a student play a very important role, since this is your chance to be critical and give
your point of view of this module. The remarks will be used to review and possibly
restructure module. The tools for this evaluation will be explained in the end part of this
module.
The first part of the participation assessment is a continuous one. During most of
the scheduled classroom activities, the students should be demonstrating that they are
well prepared and should actively participate. During the PBL sessions and the
interactive lectures the teaching staff will assess the knowledge, skills and professional
attitude of the students, related to the learning process and the group process.
An important rule is: You will only get active participation points if you do not
miss more than 4 of the interactive/supportive lectures and class discussions involved.
You will get PBL task and presentation points, which are maximum 20 points, if
you are:
Present,
9
In time,
Actively participating during the steps in problem solving process,
Well prepared for the report phase and presentation. You demonstrate during last
step of problem solving process, that you are mastering most of the learning
objectives of the PBL-task by doing your self study activities as agreed upon during
the previous PBL session.
6.3. Quiz
Quiz will be held 2 times during the module. The first quiz will be held at
session 7, the 2nd quiz in session 13. You will get maximum of 15 points for these short
tests.
The mid of module test will be held at the mid of the semester (week 8). It will
consist of (more/less) 15 true/false items, 3-5 essay theoretical questions, and 1-3
case/problem, assessing the knowledge and the skills you have gained during your
learning activities in order to demonstrate how you are mastering the objectives of the
PBL sessions and the interactive lectures. You will get maximum 25 points from this
mid-term examination.
The module assignment is generally graded on two parts: group paper and oral
presentation. In details, each of these parts is described below.
Module Assignments
Accounting Information Systems
Evaluation Sheets
Please fill in the following and attach a copy of this sheet to your
module assignments
Group Name/Number
Student Names
ID Number of Students
Title of The Assignment
Tutor Name
Criteria Maximum Awarded
The students have provided a resume of the case 0 – 10
10
The students have analyzed the vision and mission of the 0 – 10
RIM, included the recommendation if any.
The students have evaluated the opportunities and threats of 0 – 15
the RIM
The students have evaluated the strengths and weaknesses of 0 – 15
the RIM
The students have evaluated the previous strategies 0 – 10
implemented in the company
The students have analyzed the strategic choices for the 0 – 10
company using strategic analysis tools (i.e. TOWS Matrix,
Grand Strategy Matrix, BCG Matrix)
The students have recommended strategies will be 0 – 15
implemented in the ―new RIM‖
The students have provided most important plans/activities 0 – 15
needed for the implementation of the strategies
Total 100
Further comments:
……………………………………………………………………………………….……
……………………………………………………………………………………………
………………………………………………………………....................
7. Literature
Richardson, Vernon. 2015. Data Analytic for Accounting. McGraw Hill (DAA)
th
Romney, Marshal., Steinbart, “Accounting Information System”, 13 edition,
Pearson Education Limited, 2015 (ROM).
11
8. PBL Tasks
DISCUSSION
Accounting Information System, Technology and Data Analitycs in
Accounting and Business
Required:
1) In your opinion, in what ways does Big Data provide value to businesses?
2) Explain the characteristic of Big Data
TASK 1
Data Analytic in Accounting and Business
Required:
1) What is the meaning of ―high value‖ of Data Analytics?
2) In some literature stated that Data Analityc have dramatic effects on Auditing,
financial reporting and taxatiton. Do you agree with this statement ? In what way?
12
TASK 2
Data Preparation and Cleaning
Mastering the data requires a firm understanding of what data are available and
where they are stored, as well as being skilled in the process of extracting, transforming,
and loading (ETL) the data in preparation for data analysis. In addition, a basic
understanding of accounting processes and its associated data, how those data are
organized, can help you request the right data and facilitate that request so that you
know exactly where each piece of data is held. While it is often preferred to analyze
data from a flat file, when it comes to storing data and maintaining data integrity, a
relational database is preferred because of its ability to maintain ―one version of the
truth‖ across multiple data elements.
Required:
What is the main difference between a flat file and a relational database. Why is
relational database preferred in terms of data management capabilities (extracting,
transforming, loading).
TASK 3
Modeling and Evaluation
The third step of the IMPACT cycle model, is ―performing test plan.‖. How are
we going to test or analyze the data to answer the question, and which data analytics
approaches or techniques are appropriate to address our business questions. The target is
an expected attribute or value that we want to evaluate. A class is a manually assigned
category applied to a record based on an event. A pictorial or graphic representation of
key concepts it shows the relationship between various types of variables.
There are numerous models to choose when evaluating a given set of data. The
choice of model depends on the desired outcome of the business question. There are
eight models: (i) classification, (ii) regression, (iii) similarity matching, (iv) clustering,
(v) co-occurrence grouping, (vi) profiling, (vii) link prediction and (viii) data reduction
Required:
What are the function of each model? Give example.
TASK 4
Using Visualizations and Summaries to Share Result with Stakeholders
Communicating results of data analityc is more art than science. The goals
should always be to share critical information with stakeholders in a clear, concise
manner. Determining the method for communicating your results requires the answers
to two questions: 1. Are you explaining the results of previously done analysis, or are
you exploring the data through the visualization? (Is your purpose declarative or
exploratory?) 2) What type of data is being visualized (conceptual, qualitative data or
data-driven, quantitative data)?
13
Required:
1) What is meant by declarative and exploratory purpose visualization?
2) What is meant by visualization aimed at conceptual, qualitative and exploratory
data?
TASK 5
Financial Statement Analytics
As of June 2011, the Securities and Exchange Commission requires all public
company to prepare their financial statements in accordance with IFRS, which includes
tagging five basic financial statements: balance sheet, income statement, statement of
comprehensive income, statement of cash flows, statement of stockholders’ equity
XBRL uses a taxonomy to help define and describe each key data element (like cash or
accounts payable)
Required:
1) Describe how XBRL tags financial reporting data
2) Understand how different types of ratio analysis can be facilitated by XBRL
3) Explain how to create and read visualizations of financial statement data
a. Describe the value of text mining and sentiment analysis of financial
reporting
TASK 6
Entity Relationship Diagram
PT XYZ, a distribution company, plans to develop a new system that can help
them in handling their sales activities. Their main goal is to track sales performance
such as which products sold most; very active customers; gross sales for months, etc.
For that reason, a good database design is a must before heading to system
development.
Required:
1) Explain the concept of RDBMS as data storage.
2) There are three types of the column in RDBMS. Primary key, foreign key, and
descriptive column. Explain each of them in detail
3) What is normalization in a database?
4) Create an ERD which meets PT XYZ requirements. Make sure the design has at
least order, customer, and product tables in it.
14
TASK 7
RDBMS using Microsoft Access
Due to its urgency and before a move to a more sophisticated RDBMS software,
PT XYZ decides to use Microsoft Access. As an entry-level RDBMS application,
Microsoft Access is a good choice for a beginner or someone who wants to try RDBMS
for the first time.
Based on ERD you have created from the previous task, you have been asked to
implement it into Microsoft Access.
Required:
1) Prepare Microsoft Access on your computer
2) Create a new database in Microsoft Access.
3) Create tables and relations based on ERD you have designed
4) Develop required forms in the database for data entry
TASK 8
Data Maniputation Language using Microsoft Access
PT XYZ wants to test the database. For that, they give you another assignment which is
to populate the database. Three months of transactions data from the five most active
customers data are selected.
Required:
1) Create five customers’ master data
2) Create at least 5 products’ master data
3) Create transaction data for the last 3 months
4) Manipulate the data with CRUD functionality
TASK 9
Visualization of Data Analitics using Tableau Public (1)
The last task which PT XYZ needs you to work with is to visualize the
performance of the company based on the data collected from previous steps. For that, a
business intelligence application is needed.
Before the visualization process started, PT XYZ decides to try Tableau Public.
They want to see Tableau's general functionality first before purchasing the commercial
version. And as usual, you are assigned to this task.
Required:
1) What is business intelligence?
2) What is the difference between business intelligence and data science?
3) Prepare Tableau Public account and connect it to your Microsoft Access
database
15
TASK 10
Visualization of Data Analytic using Tableau Public (2)
The final task is to configure Tableau Public so it can present the visualization
of the company’s sales performance to PT XYZ’s board of directors. To achieve the
best result, the selection of charts and the way to communicate them to the audience
must be considered.
Required:
1) Based on the visualization chapter, create a dashboard that consists of several
charts
2) These charts must be able to visualize the condition of the company
3) Present your dashboard to the audience
9. Evaluations Instruments
16
F 1 2 3 4 5 The PBL-sessions about the learning objectives add little to
what I already know
G 1 2 3 4 5 This group often strays from the subject
H 1 2 3 4 5 The decision-making process works well in this group
5. The tutor
17
G 1 2 3 4 5 The tutor offers different alternatives to choose from
H 1 2 3 4 5 The tutor builds upon our knowledge of the subject
6. The chairman
7. Summaries
Module name :
Module Period :
Group :
Tutor :
By means of this form, you have the possibility to make a number of remarks or
suggestions to improve this module. We will use the information to alter this module
where necessary, so the students following in your footsteps will benefit from your
honest opinion. In addition, we would value the information ourselves because it gives
us an opportunity to construct modules in accordance to your needs. If there is not
enough space, please feel free to use the back of this form.
18
Interactive lectures:……………………………………………………………………
Literature:……………………………………………………………………………..
Module assignment:……………………………………………………………………
Tutor: ………………………………………………………………………………….
Group:…………………………………………………………………………………..
Consultancy hours: ………………………………………………………………………
PBL-tasks:
Task 1:
Task 2:
Task 3:
Task 4:
Task 5:
Task 6:
Task 7:
Task 8:
Other remarks: ………………………………………………………………………….
19