Mar 13, 2025  
2023-2024 Undergraduate Academic Catalog-June Update 
    
2023-2024 Undergraduate Academic Catalog-June Update [ARCHIVED CATALOG]

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BUS 4575 - Accounting Analytics and Artificial Intelligence

3 lecture hours 0 lab hours 3 credits
Course Description
Accounting Analytics and Artificial Intelligence explores how financial statement data and non-financial metrics can be linked to financial performance and decision-making.  Students will learn how data is used to assess what drives financial performance, prepare an audit report and to forecast future financial scenarios.  How artificial intelligence is changing accounting and auditing will be explored. Topic coverage includes systems analysis, relational database theory, decision support systems and artificial intelligence. (prereq: BUS 2010 , BUS 2730 , and BUS 3580 ) (quarter system prereq: BA 1015 and BA 2730 and BA 3591)
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
  • Understand how financial data and non-financial data interact to forecast events, optimize operations, and determine strategy
  • Make better business decisions about the emerging roles of accounting analytics and artificial intelligence
  • Apply methods learned to make create strategy using financial data
  • Use tools common for artificial intelligence focusing on techniques used in accounting and finance
  • Understand the application of machine learning and deep neural networks to discovery of new knowledge and information

Prerequisites by Topic
  • None

Course Topics
  • How data analytics is important to accountants
  • Sources of accounting data and data storage
  • Financial reporting and analysis: slicing and dicing, queries and reports
  • Data visualizations and data warehouse, data mining
  • Auditing analytics
  • Fraud detection
  • Modes for accounting decision making
  • Computational intelligence, interpretation and evaluation of results
  • AI and accounting: history and use of AI in accounting.  
  • Supervised learning training set: all the algorithms are tested
  • Train the system with the correct answers. Do we have adequate data sets of training models to make the decision? Do we have enough rows of data to get the right answer for the output? Test sets to determine if the AI should be deployed
  • Machine learning: tabular data
  • Unsupervised learning: cluster data
  • Deep learning, sensor data, computer vision (self-driving cars with camera data) natural language processing, conversational interfaces (microphone data) 
  • Use deep learning to use tabular data with a predictive model.
  • Full life cycle project: get data, clean, generate decision models

Coordinator
Dr. Ramiro Serrano-Garcia



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