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Course Description To PDF
Course title Accounting Technology
Course code EBC2176
ECTS credits 6,5
Assessment Whole/Half Grades
Period
Period Start End Mon Tue Wed Thu Fri
Level no level
Coordinator Mathijs Van Peteghem
For more information: m.vanpeteghem@maastrichtuniversity.nl
Language of instruction English
Goals
* Students understand the basic principles of financial accounting, and understand how accounting information can be used for internal decision-making. Students understand the link between accounting information and the application of different methods of analyzing data.
* Students are able to apply statistical analysis methods to business problems using real-life accounting data. Students are able to derive the inputs from these models using the theories underlying accounting.
* Students are able to select relevant indicators in their technical analysis of accounting problems. Students are able to interpret the output of their analyses and identify the major shortcomings of their approach.
* Students reflect on the limitations and validity of their analyses, as well as the implications of their results.
* Students are able to work in teams when analyzing complex business problems.
Description
The aim of this course is twofold. First, the course will introduce students to some basic concepts in financial and management accounting. Students will learn how to read financial statements (balance sheet, income statement and cash flow statement) and understand the basic principles underlying "the language of business". Second, the course will focus on the use of information technology in accounting. While dealing with the basic concepts in accounting, the course discusses accounting software and explores the issues, opportunities and challenges for the accounting profession in an environment that relies on e-commerce and technology. It also offers a brief introduction to the use of tools, techniques, and technologies used in financial fraud investigations, including data analytics.

Formative assessment: Feedback by tutors and peers during tutorial meetings
Summative assessment: Written report and written exam
Instructional approach: Lecture and tutorials
Literature
Prerequisites
Keywords
Teaching methods (indicative; course manual is definitive)
Assessment methods (indicative; course manual is definitive)
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Bachelor Business Analytics Year 2 Compulsory Course(s)