This course introduces the role of information technology in
understanding, implementing, and analyzing accounting and controls
concepts. Students will develop a foundational understanding of computer
architecture, software systems, and modern data tools, and apply these
concepts to represent accounting processes in structured formats such as
Excel and Python.
A central theme of the course is translating accounting and control
concepts into computational representations. By expressing accounting
logic in spreadsheets and code, students gain a deeper understanding of
financial systems and are better prepared for a technology- and AI-driven
business environment.
The course assumes no prior background in information technology or
programming.
Takeaways
By the end of the course, students will be able to:
Understand the design and role of key hardware and software components
in modern computing systems.
Translate accounting and control concepts into structured
representations using Excel and Python.
Use modern AI tools as assistants for coding, modeling, and
problem-solving.
Represent accounting systems, such as charts of accounts and journal
entries, programmatically.
Construct financial statements, including the income statement, balance
sheet, and cash flow statement, using both Excel and Python.
Understand how enterprise resource planning systems implement accounting
processes and controls.
Materials
I use my materials. Therefore, no textbook is required, and you need not
purchase anything.
Attendance and penalty for missing classes
Requiring attendance is necessary for several reasons. First, you
incorrectly assume you can catch up on a missed class by watching a
recording (if available). Videos do not engage your brain as much as a
live class. Second, less than 20% of you watch the recording (if
available). You are then lost in class, which provides the wrong signals
to me as an instructor. Third, your absence hurts class discussions.
Fourth, you miss out on feedback if you do not work through the questions
I pose in class. Fifth, I lose the feedback since there are fewer
questions.
The policy below will be in effect only after the add/drop
period.
Without mandatory attendance, attendance is often below 50%. Therefore,
though I dislike doing this, I penalize absences. If you anticipate being
absent for good reasons, please email me well in advance. Please enter
"Excused" on the attendance sheet described below to avoid the
penalty if I approve. If you miss a class due to emergencies and cannot
tell me in advance, do not panic. Take care of the emergency first, and
then email me. I will permit you to change the "Absent" to
"Excused." But if you miss a class without a valid reason, there
is a penalty, as stated below.
For sections meeting in 150-190 minute sessions, you will lose one
grade (A to A-, A- to B+, B+ to B, B to B-, and so on) for EVERY missed
session unless you were explicitly excused via email. Thus, if you miss
two class sessions, you will lose two grades, and so on.
For sections meeting in 75-80 minute sessions, you will lose one grade
(A to A-, A- to B+, B+ to B, B to B-, and so on) for EVERY TWO missed
sessions unless you were explicitly excused via email. Thus, if you miss
four class sessions, you will lose two grades, and so on.
Please sit in the same seat in every class and display your name tags. For
Zoom classes, you must keep your video on AT ALL TIMES. You must also have
a good working headset or mic, as it is extremely rude to be inaudible and
force me to ask you to repeat yourself. After entering the class, please
mark yourself present in the first 20 minutes on the OneDrive sheet (link
posted on Brightspace).
You will be marked absent if you are more than 20 minutes late unless it
is because of factors beyond your control (traffic, subway, or
interviews running late). You will also be marked absent if you leave
the class early unless you have my permission or get it afterward. You
will get an F in the course if you are caught cheating on the attendance
sheet.
Grading
Students will meet 2x a week for 80 minutes over 13 weeks, with a 3-hour
final exam for this 3-credit course.
Please read about the penalty for missing classes above.
Assignments: 30%. Ten weekly HW, each worth 3%. There
are 12 weeks in the course. There will be no submission due in the first
week and the midterm week. HW will be due Monday night of each week.
You will need a laptop with Excel 365 for in-class use. Both Mac or
Windows will work. iPad will not work.
You need to be in the following systems:
Albert
NYU Brightspace
If you are a non-Stern student, Stern automatically creates a Stern
account for you when registering for a Stern course. All class
emails are sent to your Stern email, not NYU email. Please forward
your Stern email to your NYU email.
If you are blocked from accessing these systems, please ask the
administration to expedite matters. Given the complexity of these
systems, I cannot manually add you to any system.
Only registered students can attend. I cannot override this NYU rule.