Data Analytics for Undergraduate Tax Students: An Alteryx Case Study for MACRS Depreciation

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-07-25 DOI:10.2308/issues-2022-005

Christine Cheng, Shelley Rhoades-Catanach, Luke Watson

引用次数: 0

Abstract

The increasing use of data analytics in the accounting profession necessitates development of instructional cases that teach students how to use data analytics tools to solve common accounting problems. While there has been an emphasis on data analytics cases for graduate education, we recognized a need for such cases at the undergraduate level to prepare students for internships, careers, and graduate education. This case meets this important need by introducing Alteryx in a typical tax setting—the calculation of Modified Accelerated Cost Recovery System (MACRS) depreciation. The learning objectives are to: (1) extend knowledge of data analytics; (2) develop skills using Alteryx to extract, transform, and load data; (3) demonstrate understanding of tax rules for computing depreciation; and (4) develop effective written communication skills.

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税务专业本科生的数据分析:MACRS折旧的Alteryx案例研究

数据分析在会计行业的使用越来越多，这就需要开发教学案例，教学生如何使用数据分析工具来解决常见的会计问题。虽然研究生教育一直强调数据分析案例，但我们认识到，本科阶段需要这样的案例，为学生的实习、职业和研究生教育做好准备。本案例通过将Alteryx引入一个典型的税收设定——修正加速成本回收系统(MACRS)折旧的计算，满足了这一重要需求。学习目标是:(1)扩展数据分析的知识;(2)培养使用Alteryx提取、转换和加载数据的技能;(3)了解计算折旧的税收规则;(4)培养有效的书面沟通技巧。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.