Department of Accounting Education

ACC324L –Syllabus

COURSE INFORMATION
1. Course Number : ACC 324/L
2. Course Name : STATISTICAL ANALYSIS WITH SOFTWARE APPLICATION
3. Course Description : Basic concepts and methods of descriptive and inferential statistics and their use in the
design, analysis, and interpretations of psychological studies.
4. Pre-requisite : ACC 111
5. Co-requisite : none
6. Credit : 2.0 units Lecture/ 1.0 unit Lab
7. Class/Lab Lecture : 12 hours per week (1 term)

8. Program Education Objective (PEO) of BS Internal Auditing:

Five (5) years after graduation, graduates of the BS in Accountancy program shall:
1. Demonstrate technical and professional competence in the practice of the profession.
2. Involve in continuing professional development through participation to trainings, seminars, conferences and further
studies.

9. Student Outcomes (SO) of BS Internal Auditing and their links to PEO:

PEO
Upon completion of the program, students of the BSIA program will be able to:
1 2
Articulate and discuss the latest developments in the specific field of practice.
SOa* 
(PQF level 6 descriptor)
SOb Effectively communicate orally and in writing using both English and Filipino. 
Work effectively and independently in multi-disciplinary and multi-cultural teams. 
SOc
(PQF level 6 descriptor)
SOd* Act in recognition of professional, social and ethical responsibility. 
SOe Preserve and promote Filipino historical and cultural heritage. 
SOf Describe the basic functions of management such as planning, organizing, leading and controlling. 
Identify and describe the basic concepts that underlie each of the functional areas of business 
(marketing, finance, human resources management, production and operations management,
SOg
information technology and strategic management) and employ these concepts in various business
situations.
Select the proper decision making tools to critically, analytically and creatively solve problems and 
SOh
drive results.
SOi Express clearly and communicate effectively with stakeholders both in oral and written forms. 
Apply information and communication technology (ICT) skills as required by the business 
SOj
environment.
SOk Work effectively with other stakeholders and manage conflict in the workplace. 
SOl Organize and lead groups to plan and implement business related activities. 
SOm Demonstrate corporate citizenship and social responsibility; and 
SOn Exercise high personal moral and ethical standards. 
Resolve business issues and problems, with a global perspective and particular emphasis on matters
confronting financial statement preparers and users, using their knowledge and technical proficiency
SOo* 
in the areas of financial accounting and reporting, cost accounting and management, management
accounting, auditing, taxation and accounting information systems.
Conduct internal auditing research through independent studies of relevant literature and
SOp* 
appropriate use of accounting theory and methodologies.
Employ technology as a business tool in capturing financial and non-financial information, generating
SOq* 
reports and making decisions.
Apply knowledge and skills that will enable them to successfully respond to various types of
SOr* 
assessments (including professional licensure and certifications).
SOs* Maintain a professional commitment to good corporate citizenship, social responsibility and ethical
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 Department of Accounting Education
ACC324L –Syllabus

practice when performing functions as a professional accountant. 

Participate in various types of employment, development activities, and public discourses, 
SOt
particularly in response to the needs of the communities one serves.
Note: * SO being addressed in this course

10. Course Outcome (CO) of ACC 324L and their links to SO:

Upon completion of the course, the, BS Psychology students are SO

expected to: a b c d e f g h i j k l m n o p

CO1 Acquire knowledge of the concepts and principles of the

major theoretical principles and perspectives of I E I E I I I E E I D D
Accounting Statistics with Software application.
CO2 Explain the logic and appropriate applications of statistical
analyses for research designs, problems, or hypotheses to I E I E I I I E E I D D
be used in the Accountancy program.
C0 3 Calculate the statistics necessary to solve problems (both
manual and via software base applications), including
I E I E I I I E E I D D
descriptive statistics, statistical significance tests, effect
sizes, and confidence intervals.

Legend: l = Upon attainment of this CO, students will have been introduced to the SO.
E = Upon attainment of this CO, students will have enabled themselves to attain the SO.
D = Upon attainment of this CO, students will have demonstrated partly or fully the SO.

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 Department of Accounting Education
ACC324L –Syllabus

Program Educational Objectives

9
VISION (PEO)
The University of Mindanao envisions to be a leading
globally engaged university creating sustainable impact in
society.
1. Demonstrate technical and
MISSION
The University of Mindanao seeks to provide a dynamic
professional competence in the
learning environment through the highest standard of practice of the profession.
instruction,
3. research, extension, and production in a private
non-sectarian
4. institutional committed to democratizing 2. Involve in continuing professional
5. access to education.
development through participation
6. to trainings, seminars, conferences
VALUES
7.
Excellence,HonestyandIntegrity,InnovationandTeamwork and further studies.
8.
9. PHILOSOPHY OF EDUCATION
Transformative education through polishing diamonds in
the rough

CORECOMPETENCY
Quality,Affordable,andOpenEducation

Program Intended Learning Outcomes (PILO)

SOa. Articulate and discuss the latest developments in the specific field of
practice.(PQF level 6 descriptor)
SOb. Effectively communicate orally and in writing using both English and Filipino.
SOc. Work effectively and independently in multi-disciplinary and multi-cultural
teams.(PQF level 6 descriptor) Course Outcomes (CO)
SOd. Act in recognition of professional, social and ethical responsibility.
SOe. Preserve and promote Filipino historical and cultural heritage.
SOf. Describe the basic functions of management such as planning, organizing,
leading and controlling.
SOg. 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 1. Acquire knowledge of the concepts and
strategic management) and employ these concepts in various business
situations.
principles of the major theoretical
SOh. Select the proper decision making tools to critically, analytically and principles and perspectives of Accounting
creatively solve problems and drive results. Statistics with Software application.
SOi. Express clearly and communicate effectively with stakeholders both in oral
and written forms. 2. Explain the logic and appropriate
SOj. Apply information and communication technology (ICT) skills as required by applications of statistical analyses for
the business environment.
SOk. Work effectively with other stakeholders and manage conflict in the
research designs, problems, or hypotheses
workplace. to be used in the Accountancy program.
SOl. Organize and lead groups to plan and implement business related activities. 3. Calculate the statistics necessary to solve
SOm. Demonstrate corporate citizenship and social responsibility; and
SOn. Exercise high personal moral and ethical standards. problems (both manual and via software
SOo. Resolve business issues and problems, with a global perspective and base applications), including descriptive
particular emphasis on matters confronting financial statement preparers
and users, using their knowledge and technical proficiency in the areas of statistics, statistical significance tests, effect
financial accounting and reporting, cost accounting and management, sizes, and confidence intervals
management accounting, auditing, taxation and accounting information
systems.
SOp. Conduct internal auditing research through independent studies of relevant
literature and appropriate use of accounting theory and methodologies.
SOq. Employ technology as a business tool in capturing financial and non-financial
information, generating reports and making decisions.
SOr. Apply knowledge and skills that will enable them to successfully respond to
various types of assessments (including professional licensure and
certifications).
SOs. Maintain a professional commitment to good corporate citizenship, social
responsibility and ethical practice when performing functions as a
professional accountant.
SOt. Participate in various types of employment, development activities, and
public discourses, particularly in response to the needs of the communities.
one serves.

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 Department of Accounting Education
ACC324L –Syllabus

11. CO and Assessment Task Alignment

CO Assessment Task
Assessment Schedule Coverage
Theory - Based
Multiple Choice Question
First Examination Chapter 1
(100%)
Multiple Choice Question Chapters
Second Examination
Acquire knowledge of the concepts and (100%) 2–3
principles of the major theoretical principles and Multiple Choice Question
Third Examination
Chapters
perspectives of Accounting Statistics with (100%) 4–5
CO 1
Software application. Multiple Choice Question Chapters
Fourth Examination
(100%) 6–7
Practical Exam (100%) Fifth Examination Chapter 8
Practical Exam (100%) Sixth Examination Chapter 9
Practical Exam (100%) Seventh Examination Chapter 10
Assessment Task
CO Assessment Schedule Coverage
Practice -Based
Explain the logic and appropriate applications of
statistical analyses for research designs,
Understanding Statistics
problems, or hypotheses to be used in the Chapters
CO 2 through Survey Method Practical Examination
Accountancy program. 8– 10
(100%)

CO 3 Calculate the statistics necessary to solve

problems (both manual and via software base
applications), including descriptive statistics, Quantitative Research Chapters
statistical significance tests, effect sizes, and Written Examination
(100%) 1 – 10
confidence intervals

12. Assessment Task Details (Theory-based)

Assessment Assessment
Coverage Details
Schedule Task
You are expected to demonstrate 80% of your knowledge on the
university’s vision, mission, core values, logo and hymn. More so,
you will be given an orientation on the Operational Procedure
Manual (OPM) governing student’s assessment and class’ rules and
regulations. In addition, you are expected to understand the
importance of Statistics in our field, comprehend how to identify
Multiple variable in a statistical study, distinguish between quantitative and
First Exam CHAPTER 1
Choice Items qualitative variables, identify population and sample groups,
distinguish between parameters and statistics, determine the level
of measurement, and compare descriptive and inferential statistics.
In addition, you are expected to compare and contrast probability
sampling from nonprobability sampling, enumerate the different
sampling techniques and be able to cite situation when to apply
them, and name different ways of presenting the data.
You are expected to demonstrate 80% of your knowledge on how to
organize raw data using frequency distribution and recognize basic
distribution shapes. Likewise, you are expected to show
competency on how to compute, interpret, and explain mean,
Second CHAPTERS Multiple median, and mode especially on special cases wherein it is affected
Exam 2-3 Choice Items by extreme data values. Finding the range, variance, and standard
deviation; computing coefficient of variation from raw data,
application of Chebyshev’s theorem to raw data, interpret the
meaning of percentile scores; compute the median, quartiles and
five-number summary from raw data; interpret a box-and—whisker
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 Department of Accounting Education
ACC324L –Syllabus

plot and describe how a box-and—whisker plot indicates spread of

data from the median are some of the topics that are expected for
you to master.
You are expected to demonstrate 80% of your knowledge on how to
assign probabilities to events, explain how the law of large numbers
relates to relative frequencies, apply basic rules of probability in
everyday life, explain the relationship between statistics and
probability, compute probabilities of general compound events,
compute probabilities involving independent events or mutually
Multiple
CHAPTERS exclusive events, how to use survey results to compute conditional
Third Exam Choice Items
4-5 probabilities, organize outcomes in a sample space using tree
diagrams, compute number of ordered arrangements of outcomes
using permutations, compute number of (nonordered) groupings of
outcomes using combinations and explain how counting techniques
relate to probability in everyday life. More so, you are equally
expected to show competency in binomial distribution and related
topics.
You are expected to demonstrate 80% of your knowledge in
identifying null and alternate hypotheses in a statistical test; identify
Multiple
CHAPTERS right-tailed, left-tailed, and two-tailed tests; use of a test statistic to
Fourth Exam Choice Items
1-7 compute a P-value; recognize types of errors, level of significance,
and power of a test; and lastly, understand the meaning and risks of
rejecting or not rejecting the null hypothesis.
Practical
You are expected to demonstrate 80% of your knowledge on how to
Fifth Exam CHAPTER 8 Exam
encode and present the data in a statistical software.

You are expected to demonstrate 80% of your knowledge on

Practical
computing the mean, median, standard deviation, variance, range,
Sixth Exam CHAPTER 9 Exam
maximum value, minimum value, quartile, decile, and percentile
ranks, skewness, and kurtosis using statistical software.
You are expected to demonstrate 80% of your knowledge on doing
hypothesis testing with the use of a statistical software. You are also
expected to test for significant difference of both dependent and
Practical
Seventh CHAPTERS independent samples, one way ANOVA, test for significant
Exam
Exam 8-10 relationship, and test for significant influence in a statistical
software. You are supposed to write the null hypothesis, identify
test statistic, state the decision rule, give conclusion, and interpret
result using statistical software.

13. Assessment Task Details (Practice-based)

Assessment Assessment
Coverage Details
Schedule Task
You are expected to write a quantitative research study that will
embody all your learnings in Statistics. The report should consist the
following parts:
 Introduction
Understanding  Review of Related Literature
Practical Statistics  Methodology
CHAPTERS 8 – 10  Results and Discussion
Examination through Survey
Method  Analysis, Conclusion, and Recommendation
You will be graded based on the following rubrics:
 Knowledge (10 points)
 Interpretation (20 points)
 Organization of thoughts (20 points)

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 Department of Accounting Education
ACC324L –Syllabus

You are expected to conduct a quantitative survey that focuses on

why a student chooses a specific course. This will enable you to see
the importance of sampling technique; have a first-hand experience
organizing data, explaining graphs and chart, and ultimately
understand the importance of measures of central tendency and
variability in a quantitative study. Your output will consist the
following:
Written Quantitative  Introduction
CHAPTERS 1 – 7  Rationale
Examination Research
 Methodology
 Day 1 to Day 7 observation
 Results and Discussion
You will be graded base on the following rubrics:
 Knowledge (10 points)
 Interpretation (20 points)
 Organization of thoughts (20 points)

14. COURSE OUTLINE AND TIME FRAME

TIME FRAME TOPICS TLA Required Readings

1. Orientation on Classroom and University Policies as Brase, C.H., & Brase, C.P.
(2018). Understandable
well as Grading System
2. Discussion of PEO, SO, and CO  Lecture Discussion Statistics Concepts and
Methods, 12th edition.
 Quiz Thousand Oaks, CA: Sage
CHAPTER 1  Oral Recitation Publications.
Week 1 and 2
GETTING STARTED  Group Activities
Salkind, (2017). Statistics
1. What is Statistics?  Assignment
for People Who (Think
2. Random Samples  Laboratory work They) Hate Statistics, 6th
3. Introduction to Experimental Design edition, Sage
Publications, Thousand
Oaks, CA.
FIRST EXAMINATION
CHAPTER 2
ORGANIZING DATA Brase, C.H., & Brase, C.P.
1. Frequency Distributions, Histograms, and Related (2018). Understandable
Topics Statistics Concepts and
 Lecture Discussion Methods, 12th edition.
2. Bar Graphs, Circle Graphs, and Time-Series Graphs
 Quiz Thousand Oaks, CA: Sage
3. Stem-and-Leaf Displays  Oral Recitation Publications.
Week 3
 Group Activities Salkind, (2017). Statistics
CHAPTER 3
AVERAGES AND VARIATION  Assignment for People Who (Think
 Laboratory work They) Hate Statistics, 6th
1. Measures of Central Tendency: Mode, Median, and edition, Sage
Mean Publications, Thousand
2. Measures of Variation Oaks, CA.
3. Percentiles and Box-and-Whisker Plots
SECOND EXAMINATION
CHAPTER 4
Brase, C.H., & Brase, C.P.
ELEMENTARY PROBABILITY THEORY  Lecture Discussion (2018). Understandable
1. What is Probability?  Quiz Statistics Concepts and
2. Some Probability Rules – Compound Events  Oral Recitation Methods, 12th edition.
Week 4 Thousand Oaks, CA: Sage
3. Trees and Counting Techniques  Group Activities Publications.
CHAPTER 5  Assignment
THE BINOMIAL PROBABILITY DISTRIBUTION AND  Laboratory work Privitera, (2018).
Statistical Analysis “In
RELATED TOPICS focus”: Alternate Guides
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 Department of Accounting Education
ACC324L –Syllabus

1. Introduction to Random Variables and Probability for R, SAS, and Stata for
Statistics for the
Distributions Behavioral Sciences, 5th
2. Binomial Probabilities Edition, Cengage
Learning, Singapore.
3. Additional Properties of the Binomial Distribution
4. The Geometric and Poisson Probability Distributions
THIRD EXAMINATION
CHAPTER 6
NORMAL CURVES AND SAMPLING DISTRIBUTIONS
1. Graphs of Normal Probability Distributions
2. Standard Units and Areas Under the Standard
Normal Distribution
3. Areas Under Any Normal Curve Brase, C.H., & Brase, C.P.
(2018). Understandable
4. Sampling Distributions Statistics Concepts and
5. The Central Limit Theorem  Lecture Discussion Methods, 12th edition.
Thousand Oaks, CA: Sage
6. Normal Approximation to Binomial Distribution  Quiz Publications.
and to p Distribution  Oral Recitation
Week 5
 Group Activities Privitera, (2018).
Statistical Analysis “In
CHAPTER 7  Assignment focus”: Alternate Guides
HYPOTHESIS TESTING  Laboratory work for R, SAS, and Stata for
7. Introduction to Statistical Tests Statistics for the
Behavioral Sciences, 5th
8. Testing the Mean µ
Edition, Cengage
9. Testing a Proportion p Learning, Singapore.
10. Tests Involving Paired Differences (Dependent
Samples)
11. Testing µ1 - µ2 and p1 – p2 (Independent Samples)
12.
FOURTH EXAMINATION
CHAPTER 8 Brase, C.H., & Brase, C.P.
(2018). Understandable
ENCODING AND PRESENTING DATA USING STATISTICAL
Statistics Concepts and
SOFTWARE  Lecture Discussion Methods, 12th edition.
1. Introduction to Statistical Software  Quiz Thousand Oaks, CA: Sage
Publications.
Week 6 2. Importance of using the software  Oral Recitation
3. Encoding data in the software  Group Activities Gravetter, (2017).
4. Presenting the data using the software  Assignment Research Methods for
the Behavioral Sciences
 Laboratory work
5th Edition, Cengage
Learning, Singapore.
FIFTH EXAMINATION
CHAPTER 9 Brase, C.H., & Brase, C.P.
(2018). Understandable
COMPUTING DESCRIPTIVES USING STATISTICAL
Statistics Concepts and
SOFTWARE  Lecture Discussion Methods, 12th edition.
1. Measures of Central Tendency  Quiz Thousand Oaks, CA: Sage
Publications.
Week 7 2. Measures of Variability  Oral Recitation
3. Skewness and kurtosis  Group Activities Gravetter, (2017).
4. Measures of Position  Assignment Research Methods for
the Behavioral Sciences
 Laboratory work
5th Edition, Cengage
Learning, Singapore.
SIXTH EXAMINATION
CHAPTER 10
HYPOTHESIS TESTING USING STATISTICAL SOFTWARE Brase, C.H., & Brase, C.P.
 Lecture Discussion
(2018). Understandable
1. Setting up null and alternative hypotheses  Quiz Statistics Concepts and
Week 8 and 9 2. Identifying test statistic, whether:  Oral Recitation Methods, 12th edition.
2.1 test for significant difference  Group Activities Thousand Oaks, CA: Sage
Publications.
2.2 test for independence/ association  Assignment

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 Department of Accounting Education
ACC324L –Syllabus

2.3 test for significant relation  Laboratory work Pagano, (2016).

Understanding Statistics
2.4 test for significant influence/predictor for the Behavioral
3. Computing the test statistic using statistical Science, Cengage
Learning, Singapore.
software
4. Presenting the data
5. Drawing conclusion and interpreting the result

SEVENTH EXAMINATION

15. TEXTBOOK
Brase - Brase, (2018). Understandable Statistics Concepts and Methods, 12th edition, Cengage Learning, Boston, MA, USA.
Pagano, (2016). Understanding Statistics for the Behavioral Science, Cengage Learning, Singapore.

16. REFERENCES
Gravetter, (2017). Research Methods for the Behavioral Sciences 5th Edition, Cengage Learning, Singapore.
Privitera, (2018). Statistical Analysis “In focus”: Alternate Guides for R, SAS, and Stata for Statistics for the Behavioral
Sciences, 5th Edition, Cengage Learning, Singapore.
Salkind, (2017). Statistics for People Who (Think They) Hate Statistics, 6th edition, Sage Publications, Thousand Oaks, CA.

Assessment Methods Weights

LECTURE 30%
EXAMINATIONS 70%
Exam 1 -3 (Major Exams) 30%
Exam 4 (Final Exam) 40%
CLASS PARTICIPATIONS 30%
Quizzes, Assignments, Oral
10%
Recitation/Participation
Research/Requirement 20%
TOTAL 100%
LABORATORY 70%
Examination 30%
Final Examination 40%
Quizzes 10%
Experiments/Activities/ Field Works 20%
TOTAL 100%

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. CELLULAR PHONES or any
ELECTRONIC GADGETS are NOT 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.

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 Department of Accounting Education
ACC324L –Syllabus

Prepared by: Reference reviewed by:

NOEL T. CASOCOT, EdD CLARISSA R. DONAYRE, MSLS

Faculty In-Charge Chief Learning and Information Center

Reviewed by: Recommending approval:

JOE MARI N. FLORES, CPA, MSA GINA FE G. ISRAEL, EdD

Program Chair-BSIA Dean of College

Approved by:

PEDRITO M. CASTILLO II, EdD

AVP, Learning Innovation and Design

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