A graduate-level introduction to the use of accounting information by decision makers. The focus of the course is on two subject areas: (1) financial reporting concepts/issues and the use of general-purpose financial statements by internal and external decision makers and (2) the development and use of special-purpose financial information intended to assist managers in planning and controlling an organization's activities. Generally accepted accounting principles and issues related to International Financial Reporting Standards are considered while studying the first subject area and ethical issues impacting accounting are considered throughout.

The objective for this course is helping students develop a data mindset which prepare them to interact with data scientists from an accountant perspective. This course enables students to develop analytics skills to conduct descriptive, diagnostic, predictive, and prescriptive analysis for accounting information. This course focuses on such topics as data modeling, relational databases, blockchain, visualization, unstructured data, web scraping, and data extraction.