AI Essentials for Accountants

Curriculum guideline

Effective Date:
Course
Discontinued
No
Course code
ACCT 3280
Descriptive
AI Essentials for Accountants
Department
Accounting
Faculty
Commerce and Business Administration
Credits
3.00
Start date
End term
Not Specified
PLAR
No
Semester length
15 weeks
Max class size
35
Course designation
None
Industry designation
None
Contact hours

Lecture: 2 hours/week

and 

Seminar: 2 hours/week

Method(s) of instruction
Lecture
Seminar
Learning activities

This course integrates theoretical learning with applied experience using the following methods:

  • Case Studies & Industry Engagement: Discussions and analyses of real-world AI applications.
  • Experiential Learning: AI simulations and accounting software applications.
  • Project-Based Learning: Development of AI-driven strategies for real or simulated businesses.

 

Course description
This course provides students with a practical introduction to AI fundamentals, generative AI tools, agentic AI systems, and emerging technologies such as quantum computing. Students will learn to use AI ethically and effectively for automation, analysis, reporting, auditing, taxation, and decision-making while working directly with accounting software. Strong emphasis is placed on professional ethics, bias mitigation, data security and cybersecurity, the CPA AI Credo, and career readiness for the evolving accounting profession.
Course content
  • AI Fundamentals, Human Biases, and Ethical Foundations
  • AI Tools, Frameworks, and Techniques
  • AI for Core Operational Efficiency
  • AI in Auditing, Tax, Compliance, and Risk
  • Generative AI in Accounting
  • Strategic Application and Emerging Trends
Learning outcomes

Upon successful completion of this course, students will be able to:

  • Explain core AI concepts, generative AI, and how AI is used in accounting while analyzing human and AI biases and applying the CPA AI Credo, professional skepticism, and ethical principles.
  • Demonstrate proficiency with leading AI tools, professional frameworks (e.g., ANALYZE, NARRATE, CONNECT), and prompt engineering techniques.
  • Apply AI to automate routine accounting workflows, integrate with accounting software, and utilize advanced prompting.
  • Apply AI techniques in auditing and taxation while analyzing data security, cybersecurity risks, quantum computing threats, and ways to reduce bias.
  • Create professional client-ready reports, financial narratives, visualizations, and communications using generative AI and professional frameworks (e.g. the NARRATE and CONNECT frameworks).
  • Develop a personal AI adoption strategy and analyze the impact of automation, agentic AI, and new career roles on the future of accounting.

 

Means of assessment

This is a letter-graded course.

Assessment will be based on course objectives and will be in accordance with the Douglas College Evaluation Policy. An evaluation schedule is presented at the beginning of the course. Instructors may use a student’s record of attendance and/or level of active participation in the course as part of the student’s graded performance. Where this occurs, expectations and grade calculations regarding class attendance and participation will be clearly defined in the Instructor's Course Outline. 

Assessment ComponentWeight
Participation &/or Weekly Reflections 10–15%
AI Tools Exercises &/or Case Analysis (minimum 5) 55–60%
Final Exam or Capstone Project & Presentation 25–30%
Total 100%

STUDENTS MUST COMPLETE ALL COMPONENTS OF THE COURSE AND ACHIEVE A MINIMUM AVERAGE GRADE OF AT LEAST 50 PERCENT ON THEIR TOTAL NON-GROUP EVALUATIONS TO OBTAIN CREDIT FOR THE COURSE. 

Note: No single assignment to be worth more than 40%.

Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.

Textbook materials

Text books and materials are to be purchased by students. A list of required text books and materials is provided for students at the beginning of the semester. Examples include: 

  • Free AI tools (ChatGPT, Grok, Claude, Gemini, Microsoft Copilot, Perplexity, DALL·E, HeyGen, NotebookLM, etc.)
  • Accounting software (Quickbooks or Sage - student access)
  • Selected open educational resources and case studies on AI in accounting
Prerequisites

(ACCT 1210 or ACCT 1235 or ACCT 3008)

OR

Currently active in any PBD or PDD program offered by the CBA faculty.

ACCT 1222 is recommended.
Corequisites

None

Equivalencies

None