College of Accounting Education

ACC 324/L – Course Syllabus

COURSE INFORMATION
1. Course Number : ACC 324/L
2. Course Name : Statistical Analysis with Computer Application
3. Course Description : Statistical Analysis with Computer Application introduces students to the statistical
concepts and their application in their research paper. In this course, the students learn
how to summarize data, analyze them, and draw meaningful inferences that lead to
improved decisions. These better decisions they make help them improve the running
of a department or a company. Students will gain hands-on experience in the use of
electronic spreadsheet software for advanced business analysis.
4. Pre-requisite : ACC 314 – Auditing and Assurance Principles
5. Co-requisite : None
6. Credit : 3.0 units
7. Class schedule : Lecture – 2 hours per week
Laboratory – 6 hours per week

8. Program Educational Objectives (PEO):

Within 3 to 5 years after graduation, the accounting graduates will be able to:

1. Engage in the field of accounting or entrepreneurial undertaking that provides employment in the community.

2. Build and sustain a successful career in accounting through participation or involvement in continuing professional
development programs (CDPP) of the profession or pursue advance studies in other related area of specialization.

3. Show leadership and ethical responsibility in the practice of profession or in the community.

9. Student Outcomes (SO) and their links to Program Educational Objectives (PEO)

Student Outcomes (SO) PEO

Upon completion of the program, the UM Accountancy student will have the ability: 1 2 3
*1. Articulate and discuss the latest developments in the specific field of practice;   
*2. Effectively communicate orally and in writing using both English and Filipino;
*3. Work effectively and independently in multi-disciplinary and multi-cultural teams; 
*4. Act in recognition of professional, social, and ethical responsibility; 
5. Preserve and promote "Filipino historical and cultural heritage";
6. Describe the basic functions of management such as planning, organizing, leading and controlling; 
*7. Identify and describe the basic concepts that underlie each of the functional areas of business 
(marketing, finance, human resources management, production and operations management, information
technology, and strategic management) and employ these concepts in various business situations;
*8. Select the proper decision-making tools to critically, analytically and creatively solve problems and drive 
results;
9. Express clearly and communicate effectively with stakeholders both in oral and written forms;
*10. Apply information and communication technology (ICT) skills as required by the business environment; 
11. Work effectively with other stakeholders and manage conflict in the workplace;  
12. Organize and lead groups to plan and implement business related activities. 
13. Demonstrate corporate citizenship and social responsibility; 
14. Exercise high personal moral and ethical standards. 
*15. Resolve business issues and problems, with a global and strategic perspective using knowledge and 
technical proficiency in the area of financial accounting and reporting, cost accounting and management
accounting and control, taxation, and accounting information systems;

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ACC 324/L – Course Syllabus

16. Conduct accountancy research through independent studies of relevant literature and appropriate use 
of accounting theory and methodologies;
*17. Employ technology as a business tool in capturing financial and non-financial information, generating 
reports and making decisions;
*18. Apply knowledge and skills to successfully respond to various types of assessments, and (including 
professional licensure and certifications);
*19. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical 
practice in performing functions as an accountant; and
20. Graduates of universities participate in the generation of new knowledge or in research and 
development program.
Note: * PO being addressed in this course

10. Course Outcomes (CO) of ACC 222/L and their links to Student Outcomes

At the end of the course, Student Outcomes (SO)

the student has the ability 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
to:
CO1 Explain the concepts of L O O O L L L L L L O
various statistical tools,
such as measurement
of central tendency,
variability, normal
distribution, hypothesis
testing, correlation,
and regression.

CO2 Prepare statistical L O O O L L L L L L O

results that includes
both descriptive and
inferential statistics
using statistical
software.

CO3 Prepare statistical L O O O L L L L L L O

analysis report.

Legend:
L – facilitate LEARNING of competencies (input is provided and competency is evaluated).
P – Allow students to PRACTICE competencies (not input but competency is evaluated).
O – Provide OPPORTUNITY for development (no input or evaluation, but there is an opportunity to
practice the competencies.

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ACC 324/L – Course Syllabus

Program Educational Objectives (PEO)

1. Engage in the field of accounting or

Vision: By 2022, a globally recognized institution
entrepreneurial undertaking that
providing quality, affordable and open education.
provides employment in the
Mission: Provide a dynamic and supportive academic community.
environment through the highest standards of 2. Build and sustain a successful career
instruction, research and extension in a non-sectarian in accounting through participation or
institution committed to democratizing access to involvement in continuing
education. Professional Development Programs
(CPDP) of the profession or pursue
Core Values: Excellence, Honesty and Integrity, advance studies in other related area
Innovation and Teamwork. of specialization.
3. Show leadership and ethical
Core Competency: “Quality affordable open education”
responsibility in the practice of
profession or in the community.

Student Outcomes (SO) as Apply to this Course Course Outcomes (CO)

*1. Articulate and discuss the latest developments

in the specific field of practice; CO1 - Explain the concepts of various
*2. Effectively communicate orally and in writing statistical tools, such as measurement
using both English and Filipino; of central tendency, variability, normal
*3. Work effectively and independently in multi-
disciplinary and multi-cultural teams;
distribution, hypothesis testing,
*4. Act in recognition of professional, social, and correlation, and regression.
ethical responsibility;
*7. Identify and describe the basic concepts that CO2 - Prepare statistical results that
underlie each of the functional areas of business
(marketing, finance, human resources
includes both descriptive and
management, production and operations inferential statistics using statistical
management, information technology, and strategic software.
management) and employ these concepts in various
business situations;
CO3 - Prepare statistical analysis
*10. Apply information and communication
technology (ICT) skills as required by the business report.
environment
*15. Resolve business issues and problems, with a
global and strategic perspective using knowledge
and technical proficiency in the area of financial
accounting and reporting, cost accounting and
management accounting and control, taxation, and
accounting information systems;
*17. Employ technology as a business tool in
capturing financial and non-financial information,
generating reports and making decisions;
*18. Apply knowledge and skills to successfully
respond to various types of assessments, and
(including professional licensure and certifications);
*19. Confidently maintain a commitment to good
corporate citizenship, social responsibility and
ethical practice in performing functions as an
accountant;

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ACC 324/L – Course Syllabus

CO and Assessment task alignment

Course Outcomes Assessment Task Assessment Coverage
Theory-based Practice-based Schedule
1. Explain the concepts Multiple Choice First Exam Introduction to Statistics
of various statistical Questions * Statistics: A way of thinking
tools, such as * Data
* Software
measurement of
central tendency,
Defining and Collecting Data
variability, normal * Defining data
distribution, * Measurement scales for variable
hypothesis testing, * Collecting data
correlation, and * Types of sampling method.
regression. * Survey Error

Organizing and Visualizing Data

* Organizing and Visualizing
Categorical Data
* Organizing and Visualizing
Numerical Data

Numerical and Descriptive Measure

* Central Tendency (Population and
Sample)
* Variability (Population and Sample)
* Covariance
* Coefficient of Correlation

Second The Normal Distribution

Exam * Computing Normal Probabilities

Confidence Interval
* Confidence Interval
Estimate for the Mean
(Population SD known)
* Confidence Interval
Estimate for the Mean
(Population SD unknown)

Third Exam Fundamentals of Hypothesis Testing:

*Fundamental of hypothesis Testing
* t Test of Hypothesis for
the Mean (Population SD Unknown)
*One-tail test

Simple Linear Regression:

*Types of Regression Model
*Determining the Simple
Linear Regression
Equation

Final Exam Simple Linear Regression:

*Measures of Variation
*Assumption
* Residual Analysis

Introduction to Multiple Regression:

*Developing MRA model
*r-square and adjusted r-square
* Residual Analysis

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2. Prepare statistical Hands-on Exam First Exam Organizing and Visualizing Data
results that includes (Microsoft * MS Excel graphs and charts
both descriptive and Excel)
Numerical and Descriptive Measure
inferential statistics
* Descriptive Statistical Formulas and
using statistical
Functions
software.
Second The Normal Distribution
Exam * Computing Normal Probabilities
using MS Excel Formulas and
Functions

Confidence Interval
* Confidence Interval
Estimate for the Mean
(Population SD known) using MS Excel
Formulas and Functions
* Confidence Interval
Estimate for the Mean
(Population SD unknown) using MS
Excel Formulas and Functions

Third Exam Fundamentals of Hypothesis Testing:

* t-Test of Hypothesis for
the Mean (Population SD Unknown)
*One-tail test

Simple Linear Regression:

*Estimating Linear Regression
Equation using MS Excel formula and
Data analysis commands

Final Exam Multiple Regression Analysis

*Developing MRA model using MS
Excel Data Analysis command

3. Prepare statistical Hands-on Exam Final Exam All Topics

analysis report. (Microsoft
Excel)
*MCQ/Short Answer assessment is cumulative-based.

Non-Laboratory Component
Assessment Task Details (Theory-based Non-Laboratory Component)
Assessment Coverage Assessment Task Details
Schedule
First Exam Introduction to Multiple Choice You are expected to describe the basic principles of statistics,
Statistics Questions understand the language use, and how to apply its concept to
* Statistics: A way of analyze business problems.
thinking
* Data Specifically, you should:
* Software a) Understand the concept of variables, data,
measurement scales, and data collection.
Defining and b) Understand the different sampling method and survey
Collecting Data error
* Defining data c) Explain the concepts of central tendencies and variation.
* Measurement d) Understand the coefficient of correlation
scales for variable

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ACC 324/L – Course Syllabus

* Collecting data
* Types of the
sampling method.
* Survey Error

Numerical and
Descriptive
Measure
* Central Tendency
(Population and
Sample)
* Variability
(Population and
Sample)
* Covariance
* Coefficient of
Correlation

Second The Normal Multiple Choice You are expected to know the principles of normal
Exam Distribution Questions distribution and Confidence Interval. You are also expected to
* Computing know the difference between
Normal Probabilities
Specifically, you should:
a) Understand the concept of normal distribution and
Confidence Interval normality
* Confidence b) Understand the concept of confidence interval concept.
Interval
Estimate for the
Mean
(Population SD
known)
* Confidence
Interval
Estimate for the
Mean
(Population SD
unknown)

Third Exam Fundamentals of Multiple Choice You are expected to know the concept of hypothesis testing
Hypothesis Testing: Questions and its application to solve business and research problems.
*Fundamental of
hypothesis Testing Specifically, you should:
* t-Test of a) Understand the basic principles of hypothesis testing
Hypothesis for b) Determine the critical value using the z-table and t-table
the Mean
(Population SD
Unknown)
*One-tail test

You are expected to know the principles of linear regression

Simple Linear and how it is used to predict or explain business phenomena.
Regression:
*Types of Specifically, you should:
Regression Model c) Understand the concepts of simple linear regression
*Determining the
Simple
Linear Regression
Equation

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ACC 324/L – Course Syllabus

Final Exam Simple Linear Multiple Choice You are expected to know the variation of simple linear
Regression: Questions regression estimates and how it affects the reliability of the
*Measures of equation.
Variation
*Assumption Specifically, you should:
* Residual Analysis a) Understand the principles of model fit
b) The assumption applied to simple linear regression
Introduction to
Multiple
Regression: You are expected to know the principles of multiple linear
*Developing MRA regression and how it is used to predict or explain business
model phenomena:
*r-square and
adjusted r-square Specifically, you should:
* Residual Analysis a) Understand the concept of multiple regression model

Laboratory Component
Assessment Task Details (Practice/Performance-based Laboratory Component)
Assessment Coverage Assessment Task Details
Schedule
First Exam Organizing and Problem Solving You are expected to use Microsoft Excel to organized and
Visualizing Data Short answer visualized data. You are also likely to use MS Excel formulas
and functions to present descriptive statistics results.
Numerical and
Descriptive Specifically, you should:
Measure a) Compute mean, median, mode, standard deviation, and
coefficient of variation for population and sample.
b) Compute the covariance and coefficient of correlation

Second The Normal Problem Solving You are expected to use Microsoft Excel to determine if the
Exam Distribution Short answer data is normally distributed. In addition, you are also
expected to estimate the confidence interval of the mean.
Confidence Interval
Specifically, you should:
a) Compute the normal probabilities
b) Construct and interpret confidence interval estimates
for the sample mean

Third Exam Fundamentals of Problem Solving You are expected to use Microsoft Excel to estimate the
Hypothesis Testing: Short answer confidence interval of the sample mean to solve a business
problem.

Specifically, you should:

a) Determine the critical value and the p-value to test the
hypothesis

You are expected to use Microsoft Excel to develop a simple

Simple Linear linear equation model that can be used in a specific business
Regression: problem.

Specifically, you should:

a) Estimate simple linear regression parameters

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ACC 324/L – Course Syllabus

Final Exam Simple Linear Problem Solving You are expected to use Microsoft Excel to develop a simple
Regression: Short answer (40%) linear equation model that can be used in a specific business
*Measures of problem.
Variation
Specifically, you should:
a) Compute the Model Variation
b) Compute the correlation coefficient

You are expected to use Microsoft Excel to develop a mulitple

linear equation model that can be used in a specific business
problem.
Introduction to
Multiple Specifically, you should:
Regression: a) Compute the multiple linear regression parameters
*Developing MRA b) Compute the MRA model variation
model
*r-square and
adjusted r-square Case Study (60%) In this task, you are required to conduct survey to 50
* Residual Analysis respondents and provide the following:
• Descriptive Statistics result tables
• Charts for each result
• Multiple Regression Results Table
• Interpret and discuss each result
• You will be graded using rubrics

EVALUATION RUBRIC

CASE STUDY

CRITERION Score = 3 Score = 2 Score = 1 Score/3 Weigh TOTAL

Outstanding Satisfactory Needs * 100% t SCORE
Improvement
Completene All results and 1 to 2 results 3 or more results 20
ss of analysis interpretations and and
are present interpretations interpretations
are not present are not present

Accuracy All figures are 1 to 2 figures are More than 2 20

correct incorrectly figures are
incorrectly
Link to More than 8 5 to 8 relevant Less than 5 20
literature relevant literature/studie relevant
and research
literature/studie s/ articles were literature/studies/
articles
s/ articles were cited article were cited
cited
Academic Zero to 2 words 3 to 5 words More than 5 10
literacy were misspelled were misspelled words were
and sentences and sentences misspelled and
found to be found to be sentences found
to be

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ACC 324/L – Course Syllabus

grammatically grammatically grammatically

incorrect incorrect incorrect
Plagiarism The paper is The paper is The paper is more 30
20% or less 21% to 50% than 50%
plagiarize plagiarize plagiarize

11. COURSE OUTLINE AND TIME FRAME

TIME TOPICS TEACHING and Required Readings
FRAME LEARNING
ACTIVITIES
Week Week 1
1 to Orientation on Small group sharing Phanse, S. (2018). Uncritical use of statistical software: A potential
Week Classroom and threat to research validity. Sansmaran Research Journal, , 1-6.
3 University Policies as Think, Pair, Share Retrieved from
well as Grading Approach https://search.proquest.com/docview/2090305724?accountid=31259
System
Computer hands-on
Discussion of PEO, SO,
and CO Jena, B. (2019). An approach for forecast prediction in data analytics
field by tableau software. International Journal of Information
Introduction to Engineering and Electronic Business, 12(1), 19.
Statistics doi:http://dx.doi.org/10.5815/ijieeb.2019.01.03
* Why learns statistics
* Statistics in Business
* Basic vocabulary of
statistics
* Types of Variables
* Types of sampling
method.
* Survey Error

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ACC 324/L – Course Syllabus

Laboratory (6 Hours)
– MS Excel:
• Introduction
to Statistical
Functions

Week 2
Organizing and
Visualizing Data
* Organizing and
Visualizing Categorical
Data
* Organizing and
Visualizing Numerical
Data

Laboratory (6 Hours)
– MS Excel:
• Charting

Week 3
Numerical and
Descriptive Measure
* Central Tendency
(Population and
Sample)
* Variability
(Population and
Sample)
* Covariance
* Coefficient of
Correlation

Laboratory (6 Hours)
– MS Excel:
• Average,
Min, Max,
StdDev
• Data
Analysis
Tools

FIRST EXAMINATION
Week Week 4
4 to The Normal Think, Pair, Share Xu, S. (2017). A VaR assuming student t distribution not significantly
Week Distribution Approach different from a VaR assuming normal distribution. Risk
5 * Computing Normal Management, 19(3), 189-201. doi:http://dx.doi.org/10.1057/s41283-
Probabilities Computer hands-on 017-0017-9ly-chain

Laboratory (4 Hours)
– MS Excel Marasini, D., Quatto, P., & Ripamonti, E. (2017). Inferential
• Statistical confidence intervals for fuzzy analysis of teaching satisfaction. Quality
Function and Quantity, 51(4), 1513-1529.
and doi:http://dx.doi.org/10.1007/s11135-016-0349-7
Formula

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ACC 324/L – Course Syllabus

Week 5
Confidence Interval
* Confidence Interval
Estimate for the
Mean
(Population SD
known)
* Confidence Interval
Estimate for the
Mean
(Population SD
unknown)

Laboratory (6 Hours):
MS Excel
• Statistical
Function
and formula

SECOND EXAMINATION
Week Week 6
6 Fundamentals of Think, Pair, Share Khan, H. G. A. (2015). Ordinary least square modeling for employee
To Hypothesis Testing: Approach perceived performance. Journal of Economic Development,
Week *Fundamental of Management, I T, Finance, and Marketing, 7(2), 46-55. Retrieved
7 hypothesis Testing Computer hands-on from
* t Test of Hypothesis https://search.proquest.com/docview/1778675840?accountid=31259
for
the Mean (Population
SD Unknown)
*One-tail test

Laboratory (4 Hours):
MS Excel
- Statistical function
and formula

Week 7
Simple Linear
Regression:
*Types of Regression
Model
*Determining the
Simple
Linear Regression
Equation

Laboratory (4 Hours):
MS Excel
- Statistical function
and formula
- Data analysis tool

THIRD EXAMINATION

Week Week 8
8 Simple Linear Think, Pair, Share Nataraja, N. S., Chilale, N. R., & Ganesh, L. (2018). FINANCIAL
to Regression: Approach PERFORMANCE OF PRIVATE COMMERCIAL BANKS IN INDIA: MULTIPLE

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ACC 324/L – Course Syllabus

Week *Measures of REGRESSION ANALYSIS. Academy of Accounting and Financial Studies

9 Variation Computer hands-on Journal, 22(2), 1-12. Retrieved from
*Assumption https://search.proquest.com/docview/2124417691?accountid=31259
* Residual Analysis

Laboratory (4 Hours):
NetSuite Cloud ERP
- Statistical function
and formula
- Data analysis tool

Week 9
Introduction to
Multiple Regression:
*Developing MRA
model
*r-square and
adjusted r-square
* Residual Analysis

Laboratory (4 Hours):
MS Excel
- Statistical function
and formula
- Data analysis tool

FOURTH EXAMINATION

12. TEXTBOOK
Berenson, M., Levine, D., Stephen, D., & Szabat, K. (2018). Basic Business Statistics (14th Ed). England: Pearson
Education Limited.

13. REFERENCES

a. Bowerman, B. et al. (2019). Business Statistics and Analytical Practice (9th ed.). New York, NY: McGraw-
Hill.
b. Jaggia, S. & Kelly, A. (2019). Business statistics : communicating with numbers (3rd ed). New York, NY:
McGraw-Hill.
c. Spiegel, M. and Stephens, J. (2018). Statistics (6th ed.). New York, NY: McGraw-Hill.
d. Lind, D., Marchal, W., & Wathen S. (2018) Basic Statistics for Business and Economics (9th ed.). New
York, NY: McGraw-Hill.
e. Salkind, N.. (2016). Statistics for people who (think they) hate statistics : using Microsoft Excel 2016 (4th
ed.). Los Angeles: SAGE

14. COURSE EVALUATION

Assessment methods Weights

LECTURE
EXAMINATIONS
Exam 1 to 3 30%
Exam 4 30%

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ACC 324/L – Course Syllabus

CLASS PARTICIPATIONS
Assignments 5%
Quizzes 10%
Oral Recitation 10%
Research/Final Project 15%
TOTAL 100% x 40% 40%
LABORATORY - Hands-On Examination
EXAMINATIONS
Exam 1 to 3 30%
Exam 4 30%

LABORATORY OUTPUTS 40%

100% x 60% 60%
TOTAL 100%

15. POLICIES AND GUIDELINES

a. Attendance is counted from the first regular class meeting.
b. A validated student identification card must always be worn by all students while attending classes.
c. Cheating is strictly prohibited. Any form of dishonesty shall be dealt with accordingly. Honesty is called for at all times.
d. Valid examination permits are necessary in taking the examinations as scheduled. PRESCRIBED PRC CALCULATORS are
allowed during EXAMINATIONS.
e. Base-15 grading policy should be observed. Students who obtained failing scores in major exams are recommended to
attend the tutorial class.

Prepared by: References Reviewed by:

WILLIAM T. SUCUAHI, CPA, MSA BRIGIDA E. BACANI

Head – Learning and Information Center

Reviewed by: Recommending Approval

MARY GRACE S. SOMBILON, CPA, MSA ESTERLINA B. GEVERA, CPA, MBA

Program Chair – BSA Dean

Approved by:

PEDRITO M. CASTILLO II, EdD

AVP – Learning Innovation and Design

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